2012 in Review: Canadian Tax Highlights

PwC submission on the 2012 federal budget

Alberta Budget

British Columbia Budget

Nunavut Budget

Tax Court of Canada rules in favour of Velcro Canada: Beneficial ownership for tax treaty purposes

Tax Court of Canada rules against Morguard Corporation: Break fee was fully taxable as an income receipt

Yukon Budget

Quebec Budget (2012 budget)

2012 Quebec Budget: Highlights

Saskatchewan Budget

Ontario Budget

New Brunswick Budget

Federal Budget delivered

Tax memo: Canadian federal budget targets Canadian subsidiaries of foreign multinationals

Tax memo: 2012 Federal budget: What does it mean for insurers?

Global Watch: Canadian Federal 2012 Tax Budget

Canadian withholding taxes to be payable on "deemed dividends" from transfer pricing adjustments

In print: The foreign affiliate dumping proposals – A perspective from a member of the Advisory Panel on Canada's system of international taxation

Nova Scotia Budget

Supreme Court of Canada rules on trust residence – St. Michael Trust Corp. v. The Queen (Garron Family Trust)

Manitoba Budget

Prince Edward Island Budget

Newfoundland and Labrador Budget

Northwest Territories Budget

PwC submission on the foreign affiliate dumping and thin capitalization rules in the 2012 federal budget

Ontario Bill 114, An Act to amend the Taxation Act, 2007, gets royal assent

Bill C-25 - Pooled Registered Pension Plans Act gets royal ascent

Tax memo: Pooled Registered Pension Plans

Bill C-38 (first 2012 budget bill), Jobs, Growth and Long-term Prosperity Act gets royal assent. This bill implements some of the minor federal budget initiatives.

Federal Court of Appeal decides attribution rule did not apply on sale to trust by capital beneficiary (Sommerer)

Draft legislative proposals for SIFTS, REITS and publicly traded corporations

Pooled Registered Pension Plans regulations released

Tax memo: Pooled Registered Pension Plans

PwC's submission on the foreign affiliate dumping and pertinent loan or indebtedness regimes

PwC submission on the impact of contingency fees on the effectiveness of the SR&ED tax incentive program

Supreme Court of Canada releases decision in GlaxoSmithKline transfer pricing case

Quebec Budget (2013 budget)

Quebec Budget (2013 budget highlights)

Bill C-48 Technical Tax Amendments Act, 2012 gets first reading Comprehensive package of technical income tax legislation (culmination of legislative developments that started almost ten years earlier)

Tax memo: October 24, 2012 Notice of Ways and Means Motion: Changes to upstream loan and foreign tax credit generator rules

Tax memo: October 24, 2012 Notice of Ways and Means Motion: Offshore investment fund rules revised

Tax memo: October 24, 2012 Notice of Ways and Means Motion: “Final” version of non-resident trust rules

Tax memo: Long-awaited foreign affiliate amendments released

Draft legislative proposals for Canadian Banks with foreign affiliates

Bill C-45 (second 2012 budget bill), Jobs and Growth Act 2012 gets royal assent

Tax memo: August 14, 2012 - Legislative proposals: Important international tax changes

Tax memo: August 14, 2012 legislative proposals: Alert for mining companies

Developments: Legislative proposals confirm SR&ED changes

Tax memo: Employee benefits and executive compensation: Draft legislative proposals released

Draft legislative proposals for miscellaneous technical changes released for comment