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Searching Content indexed under Tax Authorities by Osler, Hoskin & Harcourt LLP ordered by Published Date Descending.
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1
Deadline To Disclose Nominee Agreements To Revenue Québec Has Been Extended
On May 17, 2019, the Ministère des Finances du Québec (the Ministry) released Information Bulletin 2019-5 announcing, among other things, new mandatory disclosure requirements
Canada
28 Aug 2019
2
Canadian Government Introduces Tax Legislation Applying To Employee Stock Options Granted On Or After January 1, 2020
On June 17, 2019, the Canadian government tabled a Notice of Ways and Means Motion with proposed amendments to the Income Tax Act (Canada)
Canada
2 Jul 2019
3
The Cross-Border Quarterly Report - Q4 2018
The Cross-Border Quarterly Report is a snapshot of transactional activity across the Canada-U.S. border.
United States
25 Jan 2019
4
New U.S. Anti-Hybrid Rules: A Primer
On December 20, 2018, the U.S. Department of the Treasury (the Treasury Department) released proposed regulations under new Section 267A of the U.S. Internal Revenue Code
Canada
18 Jan 2019
5
2018 Legal Year In Review (Video)
Our fifth annual Legal Year in Review contains our observations about some of the most significant legal developments affecting Canadian business over the past year and their implications for 2019 and beyond.
Canada
27 Dec 2018
6
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
7
Cryptoassets In 2018: Prices Down, Enforcement Up, Institutional Interest Steady
While 2018 began with prices for cryptoassets like bitcoin and ether at or just off record highs, it appears that the year will end with prices down 75% or more.
Canada
21 Dec 2018
8
The Cross-Border Quarterly Report
The Cross-Border Quarterly Report is a snapshot of transactional activity across the Canada-U.S. border.
Canada
31 Jan 2018
9
U.S. Tax Reform For Busy Canadians (Part 2 – Senate Update)
One week after the House released its draft tax bill, the U.S. Senate Finance Committee released a 253-page summary of its tax reform proposals (the Senate Summary) on November 9....
Canada
21 Nov 2017
10
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
11
Federal Court Of Appeal's Univar Decision Provides Guidance On How To Apply The GAAR
On October 13, 2017, the Federal Court of Appeal released its highly anticipated decision in Univar, finding that the General Anti-Avoidance Rule (GAAR)...
Canada
1 Nov 2017
12
R.I.P. Border Adjustment Tax: Canadian Implications
Yesterday afternoon, the so-called "Big 6" (comprised of key Republican leaders from the White House and Congress) released a short and fairly vague mission statement for their "shared vision" for U.S. tax reform.
Canada
15 Aug 2017
13
U.S. Tax Changes Loom Large Over Cross-Border Deals
While the rollercoaster effort to repeal and replace Obamacare has claimed most of the attention in Washington over the past several weeks, there have been less publicized U.S. tax developments...
Canada
11 Aug 2017
14
New Corporate Criminal Liability In The UK For "Failure To Prevent" Tax Evasion And Other Economic Crimes: How Will It Affect Canadian Businesses?
The accountability of corporate entities for financial wrongdoing is a hot topic for the UK Government right now, particularly in the wake of a number of high-profile corporate scandals...
Canada
14 Jun 2017
15
New World For Leveraged U.S. Real Estate Partnerships
For Canadian entities seeking to access the booming U.S. real estate market or to diversify their global real estate holdings, strategically navigating the complex U.S. partnership tax regulations...
Canada
31 May 2017
16
Federal Court Of Appeal Denies CRA Routine Access To Tax Accrual Working Papers
On March 30, 2017, the Federal Court of Appeal (FCA) released its decision in BP Canada Energy Company v. MNR (2017 FCA 61), dealing with whether the Minister of National Revenue...
Canada
7 Apr 2017
17
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
18
The U.S. "Big Border Tax": A Primer For Canadians
Amid the swirling political winds of the early days of the Trump administration, there is growing speculation that the President may throw his support behind the House Republican Conference's...
Canada
1 Mar 2017
19
Are Private Equity And Other Collective Investors Entitled To Tax Treaty Benefits?
In November 2015, Prime Minister Justin Trudeau and the other G20 leaders endorsed the OECD's base erosion and profit shifting (BEPS) measures.
Canada
17 Jan 2017
20
Supreme Court Of Canada Clarifies The Remedy Of Rectification In Canadian Tax Cases
On December 9, 2016, the Supreme Court of Canada released two much-awaited decisions in Fairmont1 and in PJC2 that clarified the scope of the remedy of rectification in Canada...
Canada
20 Dec 2016
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