La Cour suprême du Canada (la « CSC ») a récemment rendu d’importantes décisions dans deux différends qui portaient sur des questions de fiscalité internationale. Dans l’affaire Canada c. Alta Energy Luxembourg S.A.R.L., 2021...more
The Supreme Court of Canada (SCC) recently released two important decisions relating to international tax issues. The SCC provided meaningful guidance on the interpretation of one of Canada’s bilateral tax treaties and the...more
Le 1er avril 2021, l’Agence du revenu du Canada (l’« ARC ») a publié des directives supplémentaires sur les problèmes en matière de fiscalité internationale soulevés par la crise de la COVID-19. Ces directives supplémentaires...more
On April 1, 2021, the Canada Revenue Agency (CRA) released supplemental guidance on international income tax issues raised by the COVID-19 crisis. This Supplemental Guidance extends certain administrative relief that was...more
The COVID-19 crisis has led to travel restrictions that have required many people to work remotely, and sometimes to remain in jurisdictions other than those in which they typically perform their duties. On April 3, 2020, The...more
On April 23, 2020, the Federal Court of Appeal (FCA) allowed the taxpayer’s appeal of the Tax Court of Canada (Tax Court) decision in Loblaw Financial Holdings Inc. v. The Queen. The case involved almost C$475-million of...more