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TaxEd International

Trends, analysis, and insights in international tax
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Overview

Fasken’s TaxEd International provides insight, comment and analysis on international and Canadian tax developments of interest to businesses and individuals who embark on local and cross-border ventures.

Analysis

  • The 2023 Fall Economic Statement, 11/27/2023
  • Bill C-47: New Rules for Reportable and Notifiable Transactions Take Effect, 7/10/2023
  • Determining The Province Of Employment For Employees In Remote Work Arrangements, 10/11/2023
outdoor currency sign Blog Post The 2023 Fall Economic Statement On November 21, 2023, Chrystia Freeland, the Deputy Prime Minister and the Federal Minister of Finance, unveiled the 2023 Fall Economic Statement (the “Economic Statement”). While the primary emphasis of the economic statement appears to be the Federal Government’s housing action plan and addressing issues of inflation and affordability, it also proposed technical updates on various tax-related matters. Read more
outdoor currency sign Blog Post Bill C-47: New Rules for Reportable and Notifiable Transactions Take Effect On June 22, 2023, Bill C-47, An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023, received royal assent. Read more
outdoor currency sign Blog Post Determining The Province Of Employment For Employees In Remote Work Arrangements The Canada Revenue Agency (“CRA”) is introducing a new administrative policy (the “Policy”) relevant to remote workers to be effective on January 1, 2024. The policy will provide more certainty with respect to the province of employment of employees that are in a remote work arrangement in another province and are “attached” to an establishment of the employer. Read more
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Cross-border (Canada/US)

  • The 2023 Fall Economic Statement, 11/27/2023
  • Clean technology investment tax credit, 10/19/2023
  • Revised proposals to amend the general anti-avoidance rule, 10/18/2023
outdoor currency sign Blog Post The 2023 Fall Economic Statement On November 21, 2023, Chrystia Freeland, the Deputy Prime Minister and the Federal Minister of Finance, unveiled the 2023 Fall Economic Statement (the “Economic Statement”). While the primary emphasis of the economic statement appears to be the Federal Government’s housing action plan and addressing issues of inflation and affordability, it also proposed technical updates on various tax-related matters. Read more
outdoor currency sign Blog Post Clean technology investment tax credit On August 4, 2023, the Department of Finance (“Finance”) released draft legislation (the “August 4th Proposals”) in respect of the clean technology investment tax credit (“Clean Technology ITC”), which was initially proposed in the 2022 fall economic statement and updated in the 2023 federal budget (“Budget 2023”). Read more
outdoor currency sign Blog Post Revised proposals to amend the general anti-avoidance rule On August 4th, 2023, the Department of Finance Canada (“Finance”) released draft legislative proposals which included revised proposals to amend the general anti-avoidance rule (the “GAAR”) in section 245 of the Income Tax Act (Canada) (the “ITA”) (the “Revised GAAR Proposals”). The revised proposals follow several GAAR proposed amendments initially introduced in the 2023 Federal Budget (“Budget 2023”) tabled on March 28th, 2023. Read more

Team

Primary Contacts
  • François Barette, Consultant | Tax Law, Montréal, QC, +1 514 397 5259, fbarette@fasken.com
  • Claude E. Jodoin, M Fisc, Partner | Tax Law, Montréal, QC, +1 514 397 7489, cjodoin@fasken.com
  • Christopher Steeves, Partner | Leader, Tax Law, Toronto, ON, +1 416 868 3401, csteeves@fasken.com
  • Kevin H. Yip, Partner | Tax Law, Toronto, ON, +1 416 865 5497, kyip@fasken.com
  • Alain Ranger, Partner | Tax Law, Montréal, QC, +1 514 397 7555, aranger@fasken.com
Tax Lawyer in Montréal, François Barette, Fasken François Barette Consultant | Tax Law Montréal, QC +1 514 397 5259
Claude E. Jodoin, Partner | Tax Law Claude E. Jodoin, M Fisc Partner | Tax Law Montréal, QC +1 514 397 7489
Christopher Steeves Toronto Lawyer Christopher Steeves Partner | Leader, Tax Law Toronto, ON +1 416 868 3401
Kevin Yip Toronto Lawyer Kevin H. Yip Partner | Tax Law Toronto, ON +1 416 865 5497
Alain Ranger Montréal Partner/Associé Alain Ranger Partner | Tax Law Montréal, QC +1 514 397 7555

Author

  • Alain Ranger, Partner | Tax Law, Montréal, QC, +1 514 397 7555, aranger@fasken.com
Alain Ranger Montréal Partner/Associé Alain Ranger Partner | Tax Law Montréal, QC +1 514 397 7555