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The OECD released the 2022 Transfer Pricing Guidelines reiterating its commitment to combat base erosion and profit shifting.
With filing season upon us, the CRA clarified the new trust reporting rules will not be in force for the 2021 taxation year.
The OECD released its model to implement a coordinated international tax system in which MNEs will be subject to a 15% global minimum tax.
The federal government released the draft Digital Services Tax Act proposing a 3% tax on revenue earned from certain digital services.
The Canadian government provides an overview of Canada’s finances, unveils the areas of focus, and sets out proposed new tax measures.
The Supreme Court of Canada provides a welcomed decision and clarifies rules for FAPI in the foreign bank context.
The determination of the object, spirit and purpose of a provision cannot ignore the text of the provision in favour of a broader purpose.
Closing the infrastructure gap in Canada will require a focus on projects and programs that are holistic, innovative and future looking
The fintech movement is an evolutionary business model that is occurring today in the financial services industry
Industrial companies are rethinking corporate structures and business models as they assimilate their experiences from the pandemic.