Monica Biringer

Monica Biringer

Osler, Hoskin & Harcourt LLP

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Implications for Private Equity Funds of Canada’s Budget 2014 Proposed Anti-Treaty-Shopping Measures

This Update concerns a measure proposed in Canada’s federal budget for 2014, tabled by the Minister of Finance on February 11, 2014 (Budget 2014), relating to treaty shopping that may affect private equity (PE) funds...more

2/14/2014 - Canada Foreign Policy Private Equity Private Equity Funds

Canada’s 2014 Budget Proposals on Back-to-Back Loans

The 2014 Canadian federal budget (Budget 2014) proposes to introduce to the Income Tax Act (Canada) (ITA) new anti-avoidance provisions regarding “back-to-back loans” that, where applicable, may affect the deductibility of...more

2/14/2014 - Canada Federal Budget Income Taxes

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