Search
Searching Content indexed under Corporate Tax by Osler, Hoskin & Harcourt LLP ordered by Published Date Descending.
Links to Result pages
 
1 2 3  
>>Next
 
Title
Country
Organisation
Author
Date
1
The Slow Burn Of U.S. Tax Reform
From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the "Tax Cuts and Jobs Act" (the "TCJA") signalled a seismic shift in U.S. tax policy.
Canada
21 Dec 2018
2
The Cross-Border Quarterly Report - September 2018
The Cross-Border Quarterly Report is a snapshot of transactional activity across the Canada-U.S. border.
Canada
1 Oct 2018
3
Budget Briefing 2018
The Honourable Bill Morneau, Minister of Finance, tabled the Liberal government's third budget on February 27, 2018.
Canada
1 Mar 2018
4
The Brave New (Tax) World: What Canadians Should Know About U.S. Tax Reform
Now that U.S. tax reform has been enacted into law, we are at the beginning of a major reset in how U.S.-Canadian cross-border tax planning will be done.
Canada
9 Jan 2018
5
Government Of Canada Tests The Limits Under The Income Tax Act In 2017
In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.
Canada
3 Jan 2018
6
U.S. Tax Reform For Busy Canadians
The release of H.R. 1, or the Tax Cuts and Jobs Act [PDF], by the U.S. House Committee on Ways and Means on November 2 marks the beginning of what will surely be a raucous and frantic push...
Canada
13 Nov 2017
7
An "America First" Tax Reform: Potential Impact On Canadian Companies
A nine-page framework (the Unified Framework for Fixing Our Broken Tax Code [PDF]) was released on Wednesday, September 27, by the "Big Six" group of Republican Congressional leaders...
Canada
9 Oct 2017
8
Federal Budget Briefing 2017
The Honourable Bill Morneau, Minister of Finance (the Minister), tabled the Liberal government's second budget on March 22, 2017 (Budget 2017).
Canada
23 Mar 2017
9
A Note On The Impact Of The Trump Presidency On Cross-Border Businesses
On Tuesday, the U.S. electorate sent a strong signal to the U.S. political and economic establishment, as well as the rest of the world.
Canada
16 Nov 2016
10
Major U.S. Tax Debt/Equity Rules Finalized
On Thursday, October 13, the Internal Revenue Service and Treasury Department issued their much anticipated final and temporary regulations under Section 385 of the Internal Revenue Code...
Worldwide
21 Oct 2016
11
Major U.S. Anti-Inversion Regulations Impact Canadian Companies Both In And Out Of The Inversion Sandbox
On Monday April 4, 2016, the U.S. Treasury Department released a comprehensive set of temporary regulations that are designed to stop the flow of headline-grabbing U.S. corporate expatriation transactions commonly referred to as "inversion transactions."
Canada
15 Apr 2016
12
Proposed U.S. Regulations Have Broad Implications For Related Party Corporate Debt
Monday, as part of the Obama administration's announcement of a crackdown on inversions and the release of temporary regulations aimed at tightening the inversion rules...
Canada
10 Apr 2016
13
Budget Briefing 2016
The Honourable Bill Morneau, Minister of Finance, tabled the Liberal government's first budget on March 22, 2016 (Budget 2016).
Canada
31 Mar 2016
14
Budget Briefing 2015
Canada’s Economic Action Plan has been underpinned by prudent fiscal management and the Government’s low-tax plan for families and businesses.
Canada
22 Apr 2015
15
OECD Discussion Draft Considers Controlled Foreign Corporation Rules
On April 3, 2015, as part of its Action Plan on Base Erosion and Profit Shifting (BEPS), the OECD released a discussion draft entitled "BEPS Action 3: Strengthening CFC Rules" (the Draft) for comments.
Canada
8 Apr 2015
16
Inversion Transactions Likely To Continue And Expand Into Other Markets And Industries
During recent months there has been a surge in cross-border M&A activity in which U.S. and non-U.S. companies combine in so-called inversion transactions.
Canada
8 May 2014
17
OECD Releases Discussion Drafts On Hybrid Mismatch Arrangements
In July 2013, the Organisation for Economic Co-operation and Development released its Action Plan on Base Erosion and Profit Shifting.
Canada
21 Mar 2014
18
The Government Of Québec Unveils Proposals To Preserve Head Office Jobs In The Province
On February 20, 2014, the government of Québec tabled its 2014-2015 budget in which it stated that it may enact amendments to Québec’s Business Corporations Act intended to protect Québec incorporated businesses from unsolicited take-over bids, as well as tax incentives intended to encourage businesses to establish and maintain head offices in the province of Québec.
Canada
6 Mar 2014
19
Budget Briefing 2014
The Honourable Jim Flaherty, Minister of Finance, tabled Canada’s federal budget for 2014 on February 11, 2014.
Canada
13 Feb 2014
20
Further Revisions Proposed To Canada’s Foreign Affiliate Dumping Regime
The "foreign affiliate dumping" rules, which came into force in 2012, have had a significant impact on foreign-based multinationals with Canadian subsidiaries and on acquisitions by non-resident corporations of Canadian corporations that derive a significant portion of their value from foreign operations.
Canada
12 Sep 2013
Links to Result pages
 
1 2 3  
>>Next