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Budget 2013 - Canada
The Minister of Finance (Canada), the Honourable James Flaherty, tabled the 2013 Federal Budget ("Budget 2013") on March 21, 2013 ("Budget Day").
Canada
25 Mar 2013
2
Minister Of Finance Announces Proposed Changes To The Foreign Accrual Property Income Rules Applicable To Canadian Banks
On November 27, 2012, the Minister of Finance (Canada) released draft legislative proposals relating to the income tax rules that apply to Canadian banks with foreign affiliates.
Canada
20 Dec 2012
3
The Meaning Of Beneficial Ownership In Canada And The OECD Revised Discussion Draft
On October 19, 2012, the Organisation for Economic Co-operation and Development ("OECD") released a revised discussion draft ("revised discussion draft") on the meaning of "beneficial owner" in Articles 10 (dividends), 11 (interest) and 12 (royalties) of the OECD Model Tax Convention on Income and Capital 1977 ("Model Tax Convention").
Canada
11 Dec 2012
4
Minister Approves BSX As Designated Stock Exchange
Effective October 31, 2011, the Minister of Finance (Canada) approved the addition of the Bermuda Stock Exchange ("BSX") to the list of designated stock exchanges under the Income Tax Act (Canada) (the "ITA").
Canada
18 Nov 2011
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