EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Tax Alert 2025 No. 57, 17 December 2025
On 19 November 2025, the OECD released an update to the OECD Model Tax Convention and its Commentary. In particular, the Commentary on Article 5 (Permanent Establishment) includes additional guidance on cross-border remote work.
For employers with, or considering, work-from-anywhere policies, the updated Commentary brings much-needed clarity to one of the tax challenges created by employees working abroad.
Access the full content in the PDF attached below.
Read Tax Alert in full
Issue No. 57, 17 December 2025
Stay ahead of fast-moving policy developments.
Learn what’s happening now, what it means for your business and how you can adapt to shape the future with confidence. Sign up for EY Tax Alerts today.
Previous issues
Valuation for Duty Regulations, take two: CBSA invites feedback on revisions to 2023 proposals
On 3 December 2025, the Canada Border Services Agency (CBSA) announced it is requesting feedback on revisions to proposed amendments to the Valuation for Duty Regulations, which were published in 2023.
Canada announces new measures for steel imports
On 26 November 2025, Prime Minister Mark Carney announced that Canada will reduce tariff rate quotas on certain steel imports and impose a new global tariff on a specific list of steel-derivative products.
2025 budget implementation bill no. 1 introduced in House of Commons
On 18 November 2025, Bill C-15, Budget 2025 Implementation Act, No. 1, received first reading in the House of Commons.
Budget 2025 introduces revised transfer pricing rules
On 4 November 2025, the Minister of Finance and National Revenue, François-Philippe Champagne, tabled the 2025 federal budget, which included substantial draft legislative changes to Canada’s transfer pricing rules in section 247 of the Income Tax Act (the Act).
On 4 November 2025, the Minister of Finance and National Revenue, François-Philippe Champagne, tabled the federal budget 2025. The budget contains tax measures affecting individuals and corporations.
CBSA extends surtax remission for two additional months
On 17 October 2025, the Canada Border Services Agency (CBSA) released a revised version of Customs Notice 25-19, United States Surtax Remission Order (2025) (Customs Notice), which contains new information about the application of the United States Surtax Remission Order (2025).
Publications and articles