Canada Tax News

Government Releases for Consultation Draft Legislative Proposals Relating to the Income Tax Act and Regulations

14 October 2012

Treaty between Canada and Colombia enters into force

14 October 2012

Treaty between US and Canada – IRS releases competent authority agreement regarding application of Authorized OECD Approach (AOA)

14 October 2012

Protocol to treaty between Singapore and Canada enters into force

14 October 2012

Treaty between Canada and Colombia enters into force

3 September 2012

Amending exchange of letters between Canada and Switzerland signed

3 September 2012

Draft legislative proposals introduced

3 September 2012

Protocol to treaty between Canada and Luxembourg – details

3 September 2012

Treaty between Canada and Poland – details

25 July 2012

Budget 2012 – Business taxation

17 April 2012

Government highlights tax relief for 2012

4 March 2012

Protocol to treaty between Switzerland and Canada enters into force

1 February 2012

Treaty between Canada and Italy enters into force

22 December 2011

Treaty between Canada and Turkey – details

27 July 2011

Treaty between Canada and Turkey enters into force

21 June 2011

Treaty between Canada and Greece enters into force

28 February 2011

Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services

13 August 2009

Budget for 2009 – business tax measures

16 March 2009

Protocol between United States and Canada enters into force

23 January 2009

Treaty between Canada and Colombia signed

24 December 2008

Protocol to treaty between United States and Canada ratified

4 November 2008

OECD released 2008 Model Tax Convention

7 October 2008

Fifth protocol to treaty between US and Canada – US Technical Explanation published

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

On 10 July 2008, the Minister of Finance indicated Canada's agreement with the US Treasury Department's technical explanation to the fifth protocol to the Canada-US tax treaty. Canada ratified the protocol on 14 December 2007, when Bill S-2 received Royal Assent.

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Legislative proposals released regarding remaining Budget 2008 tax measures

11 August 2008

Treaty between Canada and the Netherlands – Tax Court of Canada Prévost decision on "beneficial owner" – details

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Tax treaty between Canada and US – US Tax Court rules AMT FTC limitation prevails over treaty

21 June 2008