Reportable uncertain tax treatment rules
The mandatory disclosure rules contained in Bill C-47 are now in effect. While there has been a great deal of discussion regarding the reportable and notifiable transaction rules, Bill C-47 also introduced new reporting obligations in respect of “reportable uncertain […]
Prix de transfert 2023 – Canada : Droit et pratique et Tendances et développements
Chambers Global Practice Guides: Transfer Pricing
David Chodikoff, Andrew Etcovitch, Carolyn Inglis, Daniel Kiselbach, Shashi Malik, Victoria Rodrigues et Marie-Hélène Tremblay ont contribué à l’édition 2023 de l’un des guides de pratique mondiaux publiés par Chambers, soit le guide sur le prix de transfert (Transfer Pricing). Les […]
Toronto and Ottawa vacant homes tax: Don’t forget to file your declaration for 2022!
In 2022, Toronto and Ottawa introduced vacant homes tax regimes.[1] These regimes are modelled after the empty homes tax regime introduced in Vancouver in 2017, and are aimed at incentivizing owners of vacant residential properties to sell or rent their […]
Modifications proposées aux règles relatives aux sociétés étrangères affiliées
Introduction Le 9 août 2022, le ministère des Finances a publié des propositions législatives relatives à la Loi de l’impôt sur le revenu (la « Loi »). Certaines des modifications proposées ont une incidence sur les règles relatives aux « sociétés étrangères affiliées » […]
Recent changes to pertinent loan or indebtedness (PLOI) elections
On March 25, 2022, the Canada Revenue Agency (the « CRA« ) issued a notice to tax professionals outlining certain changes to « pertinent loan or indebtedness » (« PLOI« ) elections, including PLOI elections made in respect of cross-border shareholder loans under subsection 15(2.11) of […]
