Tax Alert – Canada

Tax Alert – Canada

  • Share

Tax Alerts cover significant tax news, developments and changes in legislation that affect Canadian businesses.

Finance tables NWMM for 2014 budget measures and various technical changes
No. 53, 14 October 2014

On 10 October 2014, the Department of Finance tabled a notice of ways and means motion (NWMM) that includes the draft legislative proposals that were released on 29 August 2014 relating to the 2014 federal budget, as well as a number of technical changes to the Income Tax Act and the Income Tax Regulations.

OECD releases highly anticipated 2014 output of BEPS Action Plan

On 16 September 2014, the Organisation for Economic Co-operation and Development (OECD) released a series of deliverables addressing seven of the focus areas in its Action Plan on Base Erosion and Profit Shifting (BEPS). We will be hosting a series of webcasts on these deliverables. Learn more in our recent Tax Alerts:

Finance releases draft financial services tax measures
No. 44, 2 September 2014

On 29 August 2014, the Department of Finance released certain legislative proposals affecting financial services organizations stemming from the February 2014 budget and earlier. Interested parties are invited to provide their comments by 28 September 2014.


Finance releases draft international tax measures
No. 43, 2 September 2014

On 29 August 2014, the federal government released for consultation revised legislative proposals to implement measures announced in Economic Action Plan 2014, as well as certain other measures. Several of the measures have implications in the context of international taxation. Interested parties are invited to provide their comments by 28 September 2014.


Finance releases draft legislation for 2014 budget measures and various technical changes
No. 42, 2 September 2014

On 29 August 2014, the Department of Finance released a package of draft legislative proposals and explanatory notes relating to a number of measures announced in the 2014 federal budget, plus a number of technical changes to the Income Tax Act and Regulations. Interested parties are invited to provide comments on the proposals by 28 September 2014.


New protocol concluded to Canada–UK tax treaty
No. 41, 24 July 2014

On 21 July 2014, the Canadian and UK governments signed a protocol to amend their bilateral tax treaty.


Highlights from the CRA’s 2013-14 APA Program Report
No. 40, 14 July 2014

On 14 July 2014, the Canada Revenue Agency released its Advance Pricing Arrangement (APA) Program Report for the fiscal year ending 31 March 2014. Learn more in our latest Tax Alert.