Le 10 septembre 2024, le gouvernement du Canada (le « Canada ») a annoncé une nouvelle consultation de 30 jours sur des mesures éventuelles visant à protéger les secteurs essentiels à l’industrie manufacturière canadienne. ...more
On September 10, 2024, the Canadian government announced a new 30-day consultation regarding potential measures to protect critical manufacturing sectors in Canada. A previous consultation led to tariff measures being...more
Aperçu -
Le 26 août 2024, le gouvernement du Canada (le « gouvernement ») a annoncé d’importantes mesures ayant une incidence sur les importations de produits chinois. Ces mesures comprennent les suivantes...more
Overview -
On August 26, 2024, the Canadian government announced significant measures impacting importations of Chinese goods. In particular, the government announced the following...more
Opérant un virage important, le Canada a annoncé l’ajout de contrôles à l’exportation rigoureux relatifs à l’informatique quantique et à la technologie des semiconducteurs avancés aux termes de la Loi sur les licences...more
In a significant move, Canada has announced stringent export controls on certain quantum computing and advanced semiconductor technology under the Export and Import Permits Act (EIPA). Beginning on July 20, 2024, the export...more
Le gouvernement du Canada a présenté la tant attendue Loi sur la taxe sur les services numériques (la « Loi ») au Parlement le 30 novembre 2023 dans le cadre du projet de loi C-59. Dans nos Bulletins Blakes antérieurs...more
Canada’s long-anticipated Digital Services Tax Act (Act) was introduced into Parliament on November 30, 2023 as part of Bill C-59. While our previous Blakes Bulletin: 2023 August 4 Draft Legislation: Selected Tax Measures and...more
Le 7 mars 2024, le gouvernement fédéral (le « gouvernement ») a publié une mise à jour des lignes directrices gouvernementales (les « lignes directrices ») et des réponses à plusieurs questions (les « questions principales »)...more
On March 7, 2024, the Government of Canada (Government) released an update of the Governmental Guidance (Guidance) and answers to several Frequently Asked Questions (FAQs) relating to Canada’s new modern slavery reporting...more
En vertu de la nouvelle loi canadienne sur l’esclavage moderne, la Loi sur la Lutte contre le travail forcé et le travail des enfants dans les chaines d’approvisionnement (la « Loi »), les sociétés ouvertes et les entreprises...more
Under Canada’s new modern slavery legislation, the Fighting Against Forced Labour and Child Labour in Supply Chains Act (Act), Canadian public companies and private businesses that meet certain size thresholds are required to...more
Le 14 septembre 2023, le gouvernement fédéral a annoncé un allègement bienvenu qui touchera les propriétaires et les promoteurs d’immeubles d’habitation construits expressément pour la location, de logements pour étudiants et...more
On September 14, 2023, the federal government announced a welcome relief that will affect owners and developers of purpose-built rental buildings, student housing or seniors housing....more
Under the Provincial Sales Tax Act (British Columbia), a software program, or a right to use a software program, purchased for use on an electronic device ordinarily situated in B.C. is subject to PST. However, the emergence...more
Le 3 mai 2023, le Parlement canadien a adopté le projet de loi S-211, Loi édictant la Loi sur la lutte contre le travail forcé et le travail des enfants dans les chaînes d’approvisionnement et modifiant le Tarif des douanes...more
On May 3, 2023, the Canadian Parliament passed Bill S-211, An Act to enact the Fighting Against Forced Labour and Child Labour in Supply Chains Act and to amend the Customs Tariff (Act). The Act is expected to receive royal...more
Welcome to our Aviation & Aerospace group's newsletter, which summarizes and analyzes key developments in the Canadian aviation industry....more
Cross-border securitizations involving Canadian assets can take various forms. For example:
• U.S. originator may have sold products to Canadian customers and wants to include the related receivables (owing by Canadians)...more
On February 22, 2022, British Columbia (B.C.) Finance released its 2022 budget and accompanying draft legislation, which proposed new provincial sales tax (PST) rules regarding “online marketplace facilitators.” These new...more
L’Agence des services frontaliers du Canada (l’« ASFC ») effectue régulièrement des vérifications auprès des importateurs afin d’évaluer leur conformité à la législation douanière du Canada. De telles vérifications peuvent...more
The Canada Border Services Agency (CBSA) regularly conducts audits or “verifications” of importers, to assess compliance with Canada’s customs laws. Such verifications could result in additional duties, GST and/or other...more
With the onset of the global pandemic, the federal government postponed its budget for March 2020 and, instead, delivered a Fall Economic Statement (FES): Supporting Canadians and Fighting COVID-19 on November 30, 2020. The...more
The Saskatchewan Ministry of Finance has reinstated a previously repealed provincial sales tax (PST) exemption on permanently mounted equipment (PME) used in the oil and gas industry. As a retroactive change, PST that had...more
Under the Greenhouse Gas Pollution Pricing Act (Act), the federal government is empowered to administer and enforce a two-pronged carbon pricing system in provinces and territories that either fail to meet the federal...more