In Print Publications

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In Print: Is the back-to-back withholding tax regime an effective anti-treaty-shopping measure?

This article reviews the operation of the new back-to-back regime as an anti-treaty-shopping measure and suggests limited modifications that should be considered to increase the effectiveness of the rules and prevent the denial of treaty benefits in inappropriate circumstances.

In Print: The "Purpose" of Subsection 55(2)

Subsection 55(2) of the Income Tax Act is a specific anti-avoidance rule aimed at "capital gain strips" and has been in the Act for over 30 years.

In Print: George Weston and the Characterization of Gains on Derivatives

The authors of this article argue that the Tax Court of Canada’s decision in George Weston Limited v. The Queen is a natural and expected result of 75 years of UK and Canadian jurisprudence on the treatment of foreign exchange gains and losses and gains and losses arising from hedging activity such as currency swaps and commodity futures trading.

In Print: Reinstated Foreign Accrual Tax and the Multi-Period Perspective

This article identifies challenges in interpreting regulations 5907(1.5) and (1.6) and explores the potential significance of their enactment relative to other provisions of the Income Tax Act and regulations that compute amounts based on foreign tax payments.

In Print: 2014 saw significant work on BEPS, as well as some notable decisions

The 2014 year continued to bring significant changes to the global transfer pricing landscape, which in turn influenced the Canadian transfer pricing environment.

In Print: Recommended Amendments to the Upstream Loan Rules

The upstream loan rules announced on August 19, 2011 and enacted on June 26, 2013 require an analysis of all loans or indebtedness owing to foreign affiliates of a Canadian taxpayer