Philip Ward

Philip Ward

Bennett Jones LLP

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Canadian Budget Proposes New Cross-border Interest Deductibility Limit

The 2021 Canadian Federal Budget, released on April 19, 2021, proposes new rules that would fundamentally alter the interest deductibility landscape for Canadian businesses. The thrust of the new rules (referred to herein as...more

4/26/2021  /  Canada , Corporate Taxes , Cross-Border Transactions , Federal Budget , Foreign Affiliates , Privately Held Corporations , Proposed Amendments , Tax Avoidance , Tax Treaty
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