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Tax Alert archive
Alerts and publications on the latest and important tax developments from Canada and around the world.
2025
January 17, 2025: Parliamentary prorogation: Effect on capital gains inclusion rate and other draft legislation
February 4, 2025: Poposed 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
2014
- October 28, 2014: Testamentary trust, estate donations and kiddie tax measures
- October 23, 2014: Relief from LRE rules for trusts
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
This publication is produced by Deloitte LLP as an information service to clients and friends of the firm, and is not intended to substitute for competent professional advice. No action should be initiated without consulting your professional advisors. Your use of this document is at your own risk.