International Tax Issues, Rebates

New Option for Excess Fee Income Rebates in Private Equity Funds for Non-US and US Tax-Exempt Investors

Mintz - Tax Viewpoints on 7/14/2025

This update discusses a new and interesting development with respect to how certain non-US and US tax-exempt investors can receive a “rebate” of previously paid management fees with respect to their investments in private...more

Tax Court’s Denial of a Bank’s GST/HST Rebate Claims Affirmed; No Issue Estoppel as Retroactive GST/HST Legislation Had Been...

Stikeman Elliott LLP on 11/17/2023

This dispute arose when the Canada Revenue Agency (“CRA”) reassessed President’s Choice Bank (“PCB”) for uncollected GST/HST on bundled supplies made to a major Canadian bank (the “Bank”) and denied the Bank’s rebate claims...more

Le gouvernement propose de bonifier le remboursement de la TPS pour les immeubles locatifs nouvellement construits

Blake, Cassels & Graydon LLP on 9/27/2023

Le 14 septembre 2023, le gouvernement fédéral a annoncé un allègement bienvenu qui touchera les propriétaires et les promoteurs d’immeubles d’habitation construits expressément pour la location, de logements pour étudiants et...more

Government Proposes Enhanced GST Rebate for Newly Built Rental Housing

Blake, Cassels & Graydon LLP on 9/21/2023

On September 14, 2023, the federal government announced a welcome relief that will affect owners and developers of purpose-built rental buildings, student housing or seniors housing....more

Announced Enhancements to the GST New Residential Rental Property Rebate

Stikeman Elliott LLP on 9/18/2023

On September 14, 2023, the Department of Finance Canada issued a news release (the “News Release”) regarding proposed legislation to be enacted in order to enhance the existing GST New Residential Rental Property (“NRRP”)...more

Tax Court of Canada Decision: Exclusions from the “Financial Service” Definition in Part IX of the Excise Tax Act Work As Intended...

Stikeman Elliott LLP on 9/1/2022

On July 19, 2022, the Tax Court of Canada (“TCC”) dismissed a major Canadian Bank’s appeal (the “Bank” or the “Appellant”) regarding the characterization of a supply made by the President’s Choice Bank (“PCB”) to the Bank....more

[Event] West Coast Tax Forum: California & Beyond: The Impact Of State, Federal And International Tax Developments On Golden State...

McDermott Will & Schulte on 11/19/2019

Tax professionals are on the frontlines, responding to state, federal and international tax developments that significantly impact business objectives. California taxpayers face particularly unique challenges. Join members...more

International Tax Issues › Rebates