The Plan d’action pour le secteur de la construction – Concrete measures for the post-COVID-19 pandemic economic recovery of the construction industry in Québec

The COVID-19 pandemic interrupted many industries and halted projects in their tracks. In their latest blog, Osler’s Alexandre Fallon and...

Federal Plastics Ban

The Government of Canada took a major step towards finalizing its proposed ban on non-essential single-use plastics by the end of 2021.

TPM-02R: Transfer-Pricing Secondary Adjustments and Repatriation

TPM-02R replaces Transfer Pricing Memorandum TPM-02, “Repatriation of Funds by Non-Residents—Part XIII Assessments,” and certain paragraphs...

The Canadian federal interest withholding tax regime

Most payments of interest made by Canadian borrowers to arm’s length non-Canadian lenders do not attract Canadian federal withholding tax, while...

Federal pay equity comes into force August 31

The Canadian government has announced that the Pay Equity Act will come into force on August 31, 2021. The purpose of the Act is to redress systemic...

New CRA guidance on input tax credit allocation methods for financial institutions under section 141.02 of the Excise Tax Act

The Canada Revenue Agency recently released new guidance on #inputtaxcredit allocation methods for #financial institutions. In their Osler Update,...

Federal climate accountability legislation receives royal assent

Canada’s new climate accountability legislation recently received royal assent. In their blog, Jake Sadikman, Evan Barz and Marleigh Dick...

CSA releases Annual Enforcement Report for fiscal year 2020/2021

On June 22, 2021, the Canadian Securities Administrators (the CSA) released their annual Enforcement Report for the 2020/2021 fiscal...

Federal Court recognizes the Crown’s duty to consult on economic benefits linked to Aboriginal rights

On July 19, 2021, Canada’s Federal Court released its decision in Ermineskin Cree Nation v Canada (Environment and Climate Change), 2021 FC 758...