The Department of Finance recently released a package of materials containing potential changes to the Canadian tax system (Tax Proposals). The materials, released on August 9, 2022, include draft amendments to the Income Tax...more
8/24/2022
/ Canada ,
Department of Finance ,
Disclosure Requirements ,
Financial Institutions ,
Foreign Subsidiaries ,
GAAR ,
Income Tax Act ,
Internal Revenue Code (IRC) ,
Net Investment Income ,
OECD ,
Partnerships ,
Privately Held Corporations ,
Shareholders ,
Withholding Tax
The Supreme Court of Canada (SCC) recently rendered its eagerly awaited decision in Canada v Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 (Alta Energy). Six of the nine justices held that the Canadian statutory general...more