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Osler Update May 6, 2020

International tax: Loblaw successful at Federal Court of Appeal

In a decision released on April 23, 2020, the Federal Court of Appeal (the FCA) unanimously allowed Loblaw’s appeal from a 2018 Tax Court of Canada...

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International tax: Loblaw successful at Federal Court of Appeal
Osler Update March 19, 2020

Canada ratifies CUSMA: Tax implications

On Friday, March 13, Canada ratified the trade agreement between Canada, the United States of America and the United Mexican States (CUSMA).

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Osler Update March 5, 2020

B.C. announces newly extended registration requirements for its provincial sales tax

In its 2020 Budget and Fiscal Plan, dated February 18, 2020, British Columbia (B.C.) announced that it would be imposing newly extended registration...

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Osler Update March 2, 2020

Alberta Court gives Cabinet 10 days to decide on oil sands project

The Court found an unjustified 19-month delay to be “abusive” and ordered Cabinet to decide within 10 days whether to approve Prosper Petroleum...

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Osler Update February 26, 2020

A Trojan Horse at the gates: Alberta Court of Appeal finds federal carbon tax unconstitutional

In a 4-1 majority decision, the Alberta Court of Appeal found the federal carbon tax legislation (the Greenhouse Gas Pollution Pricing Act)...

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A Trojan Horse at the gates: Alberta Court of Appeal finds federal carbon tax unconstitutional
Osler Update February 19, 2020

Treaty exempt gain by Luxembourg holding company upheld by Federal Court of Appeal

The Federal Court of Appeal confirmed that a Luxembourg holding company was entitled to a capital gains exemption under the Canada-Luxembourg tax...

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Treaty exempt gain by Luxembourg holding company upheld by Federal Court of Appeal
Osler Update February 3, 2020

OECD provides additional detail on Pillar One proposal in update on international tax reform – Seeking consensus-based solution in 2020

On January 31, 2020, the OECD/G20 Inclusive Framework on BEPS released the Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar...

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Osler Update January 22, 2020

Should Canadian entrepreneurs incorporate in the United States?

Canadian entrepreneurs often look to the United States for the future financial prospects of their startups, primarily through development funding...

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Osler Update December 20, 2019

Canadian government delays implementation of employee stock option proposals

On December 19, the Minister of Finance announced that, although the government intends to move forward with the employee stock option proposals from...

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Canadian government delays implementation of employee stock option proposals
Osler Update December 17, 2019

Government mandate letters highlight tax priorities; Fall Economic and Fiscal Update quiet on new measures

The Liberal government’s Fall Economic and Fiscal Update contained no new significant tax measures, but the mandate letters given to federal...

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