Tax Alert archive
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2025
January 17, 2025: Parliamentary prorogation: Effect on capital gains inclusion rate and other draft legislation
February 4, 2025: Proposed US tariffs and Canada’s response: Impact on Canadian businesses
2024
December 20, 2024: Proposed reforms to Canada’s Scientific Research and Experimental Development (SR&ED) program – making Canada’s SR&ED program more globally competitive.
December 17, 2024: Fall Economic Statement Tax Highlights
July 19, 2024: Canada enacts legislation for implementation of Pillar Two rules – Global Minimum Tax Act
May 22, 2024: 2024 federal budget: Grants and incentives announcements and updates
March 22, 2024: The Canada Revenue Agency releases updated Information Circular 94-4R2, International Transfer Pricing: Advance Pricing Arrangements (APAs)
January 23, 2024: RSU taxation in Canada: Clarifications from the Canada Revenue Agency
2023
November 22, 2023: 2023 Fall Economic Statement Tax Highlights
October 31, 2023: Enhanced trust reporting rules:
Broader impacts and what to do
July 5, 2023: Deans Knight Income Corporation v. Canada
June 19, 2023: Consultation on reforming and modernizing Canada’s transfer pricing rules
June 19, 2023: Enhanced mandatory disclosure rules: new reporting
obligations for taxpayers and their advisors
June 13, 2023: 2023 federal budget: Canada has committed $83 billion to foster decarbonization of the economy
June 5, 2023: Proposed amendments to the Valuation for Duty Regulations
March 21, 2023: ITA Part XX: new tax reporting obligations for digital platform operators to be introduced on January 1, 2024
February 14, 2023: Underused Housing Tax: First return due April 30, 2023
2022
November 4, 2022: 2022 Fall Economic Statement tax highlights
May 19, 2022: Federal Budget 2022: Incentives for economic growth in key sectors
April 4, 2022: 2022-2023 Quebec Budget: Highlights of certain measures of interest for businesses
March 15, 2022: Finance releases long-awaited draft proposals limiting deductibility of interest and financing expenses
January 25, 2022: Release of draft Digital Services Tax Act signals new era in Canadian tax
2021
December 21, 2021: COVID-19 – Canada Emergency Wage Subsidy and
Canada Emergency Rent Subsidy: updates and new targeted COVID-19 programs
June 9, 2021: The 2022 Green Book – Fiscal year 2022 U.S. Federal Budget
May 19, 2021: COVID-19 – Canada Emergency Wage Subsidy and Canada Emergency Rent Subsidy: New proposals in Budget 2021
May 7, 2021: 2021-2022 federal and provincial budgets: grants and incentives highlights for businesses
April 29, 2021: Budget proposes significantly enhanced audit and collection powers
April 21, 2021: International tax measures in the federal budget, including new interest deductibility limits and anti-hybrid rules
April 21, 2021: CRA issues new views on RSU taxation in Canada
April 14, 2021: CRA provides further guidance on international income tax issues
February 15, 2021: Canadian Federal Economic Update – Employee Stock Options
2020
- November 20, 2020: COVID-19: Bill C9: Amendments to the Canada Emergency Wage Subsidy (CEWS) and the new Canada Emergency Rent Subsidy (CERS)
- October 29, 2020: Canada Emergency Wage Subsidy (CEWS) update and FAQ
- July 29, 2020: COVID-19 – Extension of the Canada Emergency Wage Subsidy (CEWS)
- July 23, 2020: Canada Emergency Wage Subsidy update and FAQ
- June 24, 2020: COVID-19 – Economic support measures
- June 12, 2020: COVID-19 – Observations on recently released CRA guidance on international tax issues
- May 19, 2020: Returning to work in a post COVID-19 world – guidance for employers
- May 12, 2020: COVID-19 – Recent federal support measures
- May 5, 2020: COVID-19 – Recent economic support measures
- April 29, 2020: COVID-19 - Summary of recent fiscal measures
- April 27, 2020: COVID-19 - Canada Emergency Wage Subsidy (CEWS): Frequently asked questions
- April 20, 2020: COVID-19 - Recent support announcements
- April 16, 2020: New final and proposed U.S. regulations - impact on Canadian businesses
- April 15, 2020: COVID-19 - The new Canada Emergency Response Benefit
- April 13, 2020: COVID-19 - Update on the Canada Emergency Wage Subsidy (CEWS)
- April 8, 2020: COVID-19 - Update on the Canada Emergency Wage Subsidy (CEWS), the Canada Summer Jobs (CSJ) and the Canada Emergency Business Account CEBA)
- April 6, 2020: COVID-19 - Recent government support measures
- April 3, 2020: Indirect tax measures in response to COVID-19
- April 2, 2020: COVID-19 - Latest fiscal developments
- April 1, 2020: COVID-19 - Details on the Canada Emergency Wage Subsidy released
- March 30, 2020: COVID-19 - Update on fiscal measures
- March 27, 2020: COVID-19 - More support measures announced
- March 27, 2020: COVID-19 - U.S. update
- March 25, 2020: COVID-19 - Additional measures to support individuals and businesses
- March 23, 2020: COVID 19 - New fiscal measures
- March 21, 2020: COVID 19 - New measures to support U.S. taxpayers
- March 19, 2020: COVID 19 - Additional fiscal measures to support the economy
- March 18, 2020: COVID 19 - Fiscal measures to support the economy
2018
- November 30, 2018: Fall economic update – benefits for lessors and financing companies
- October 15, 2018: The United States – Mexico – Canada Trade Agreement (USMCA): NAFTA 1.1?
- July 30, 2018: Announcement of remission process respecting surtaxes levied on US goods
- July 5, 2018: Canadian surtaxes imposed on certain products originating in the United States
- June 4, 2018: Notice of intent to impose countermeasures action against the United States in response to tariffs on Canadian steel and aluminum products
- April 17, 2018: Canada announces new measures to address unfair trade practices
- February 15, 2018: US tax reform – financial reporting considerations
- January 24, 2018: USCIS to resume accepting certain DACA requests
- January 24, 2018: New traveller compliance tools introduced by customs and border protection for visa waiver program travellers
- January 24, 2018: US tax reform – impact on M&A and the private equity industry
- January 11, 2018: Deloitte comments: Budget 2018 – tax policy issues for consideration
2017
- December 28, 2017: US tax reform - be prepared
- December 19, 2017: US tax reform on the horizon
- November 27, 2017: Quebec initiatives regarding tax avoidance
- October 19, 2017: Canada Gazette notice – Consultations with respect to a potential agreement with the remaining members of what was the Trans-Pacific Partnership
- September 27, 2017: Sweeping proposed changes to the Voluntary Disclosures Program
- April 7, 2017: BP Canada - taxpayer not required to provide tax accrual working papers
- March 31, 2017: 2017 federal budget - impact on financial institutions
2016
2015
- December 8, 2015: New government’s proposed tax changes
- April 29, 2015 : Key changes to Quebec tax assistance for IT businesses
- March 19, 2015: Highlights of the report of the Quebec Taxation Review Committee
2013
- October 8, 2013: Quebec: New developments in SR&ED and government incentives
- October 1, 2013: Canada – Royal Assent received on non-resident trust rules
- August 14, 2013: IRS automatically asserts late filing penalties on untimely filed Forms 5472
- August 14, 2013: Bill C-60 Economic Action Plan 2013 Act - impact on cooperative financial institutions
- April 12, 2013: Transalta - a planning opportunity
- March 26, 2013: Budget proposes to eliminate tax benefits of certain life insurance products
- March 25, 2013: 2013 federal budget - impact on credit unions
- March 25, 2013: Budget 2013 – impact on investment funds
- January 22, 2013: Release of pre-budget consultation report
2012
- October 16, 2012: Reporting requirements for cross-border transactions
- October 11, 2012: Quebec announces a new progressive health contribution and higher tax on income over $100,000 for 2013
- September 11, 2012: Proposed changes to EPSPs and RCAs
- June 21, 2012: Ontario corporate tax rate frozen at 11.5%
- June 11, 2012: Ontario 2012 budget proposals – tax accounting implications of the corporate tax rate freeze
- April 24, 2012: 2012 Newfoundland and Labrador budget highlights
- April 18, 2012: 2012 Prince Edward Island budget highlights
- April 17, 2012: 2012 Manitoba budget highlights
- April 3, 2012: 2012 Nova Scotia budget highlights
- March 29, 2012: 2012-2013 federal budget highlights
- March 27, 2012: 2012 Ontario budget highlights
- March 27, 2012: 2012 New Brunswick budget highlights
- March 21, 2012: 2012 Saskatchewan budget highlights
- March 20, 2012: 2012 Quebec budget highlights
- March 19, 2012: Federal Budget 2012: Will changes position Canada for future growth and prosperity?
- February 22, 2012: The Drummond report
- February 21, 2012: 2012-2013 British Columbia budget highlights
- February 9, 2012: 2012 Alberta budget highlights
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