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Canada: EIFEL Impact on Inbound Non-Resident Real Estate Structures

EIFEL Impact On Inbound Non-Resident Real Estate Structures | McCarthy TétraultQuick Update – New EIFEL Regime – Tax Blog (thor.ca)Tax Base Erosion: Canada Responds with Draft EIFEL Rules Legislation | Stikeman Elliott Update:www.osler.com/en/resources/regulations/2023/implementation-bill-for-variety-of-canadian-tax-measures-introduced?utmwww.osler.com/en/resources/regulations/2023/revised-eifel-legislation-in-implementation-billglobaltaxnews.ey.com/news/2024-1111-canadas-eifel-rules-and-other-business-income-tax-measures-substantively-enacted-as-part-of-bill-c-59www.thor.ca/tax-alerts/bill-c-59-and-bill-c-69-become-law-and-bring-massive-tax-changes/ 0
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Canada, Real Estate, Tax, Tax Planning Canada, Estate Planning, Litigation, Wills Canada, Estate Planning, Litigation, Wills Canada, Estate Planning, Litigation, Wills

Canada: Court considers Limitations of Succession Act in reviving Will

hullandhull.com/Knowledge/2023/07/limitations-to-will-validation-under-section-21-1/www.canlii.org/en/on/onsc/doc/2023/2023onsc4315/2023onsc4315.html Update:A Look at Ontario’s Substantial Compliance Clause for Wills – Mann LawyersWill declared valid despite lack of signature of lawyer witnessing it | Law Times (lawtimesnews.com)H&H LLP (hullandhull.com)H&H LLP (hullandhull.com)2023 ONSC 3894 (CanLII) | Vojska v Ostrowski | CanLII 0
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Canada, Estate Planning, Litigation, Wills Canada, Estate Planning, Litigation, Wills

Canada: Draft Pillar Two Global Minimum Tax Legislation and revised DST Legislation

Draft Canadian Pillar Two global minimum tax legislation and revised DST legislation (osler.com)Propositions législatives du 4 août 2023 : Présentation de certaines mesures fiscales | BlakesFamily Wealth Management with Bermuda Trusts – Conyers Update:www.osler.com/en/resources/regulations/2024/oecd-releases-transfer-pricing-guidance-on-a-simplified-and-streamlined-approach-amount-b-of-pillar?utmwww.osler.com/en/resources/regulations/2024/canadian-government-moves-ahead-with-global-minimum-tax-act 0
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Canada, Corporate Taxation

Canada: Federal Government releases significant Draft Tax Legislation Package

Canadian federal government releases significant draft tax legislation package (osler.com)Update on 2023 Budget and Proposed Amendments to Retirement Compensation Arrangements and Other Defe | Blakes2023 August 4 Draft Legislation: Selected Tax Measures | BlakesGovernment of Canada Releases Package of Proposed Domestic and International Tax Legislation | Davies (dwpv.com)Propositions...
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Canada, Tax Canada, Crypto Currencies, Litigation

Canada: CRA expanded audit Powers

www.dentons.com/en/insights/articles/2023/september/29/the-canada-revenue-agencys-expanded-audit-powerswww.blg.com/en/insights/2023/09/court-orders-delivery-of-tax-planning-memo-prepared-by-accountants-to-cradecision.tcc-cci.gc.ca/tcc-cci/decisions/fr/item/521140/index.do Update:www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/cras-proposed-new-audit-powers-more-discretion-more-time-reassess-less-judicial-oversight#page=1£https://www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/more-discretion-more-time-reassess-less-judicial-oversight-budget-2024-proposals-give-cra-enhanced-audit-powers-also-apply-gsthst-purposes#page=1 0
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Canada, Regulatory, Tax