On August 4, 2023, the Department of Finance released an updated version of the draft legislation that will incorporate the excessive interest and financing expense limitation rules (“EIFEL Rules”) into the Income Tax...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
Quick Summary. In 1867, the United Kingdom passed a Parliamentary act establishing what is now known as Canada. Today, Canada, the largest country in the Western Hemisphere, is a federation of ten provinces and three...more