Canada Tax News
Protocol to treaty between Switzerland and Canada enters into force
Treaty between Canada and Italy enters into force
Treaty between Canada and Turkey – details
Treaty between Canada and Turkey enters into force
Treaty between Canada and Greece enters into force
Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services
Budget for 2009 – business tax measures
Protocol between United States and Canada enters into force
Treaty between Canada and Colombia signed
Protocol to treaty between United States and Canada ratified
OECD released 2008 Model Tax Convention
Discussion draft on New Art. 7 of OECD Model – details
Fifth protocol to treaty between US and Canada – US Technical Explanation published
Legislative proposals released regarding remaining Budget 2008 tax measures
OECD Council approves 2008 Model Tax Convention
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.
Comments on draft contents of 2008 update to Model Tax Convention published
Treaty between Canada and the Netherlands – Tax Court of Canada Prévost decision on "beneficial owner" – details
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Tax treaty between Canada and US – US Tax Court rules AMT FTC limitation prevails over treaty
Protocol to US-Canada treaty referred to US Senate Committee on Foreign Relations
Treaty between Canada and the Netherlands – Prévost decision on beneficial ownership
Protocol to treaty between US and Canada transmitted to US Senate for consent to ratify
Budget 2008
Proposed technical amendments to clarify tax rules applicable to specified investment flow-through entities
OECD released discussion draft on transactional profit methods
Tax Executives Institute submits comments to US Treasury Department on new US-Canada protocol
Canada completes steps required to give effect to the fifth protocol to the Canada-US income tax treaty
Final Budget 2007 implementation Bill receives Royal Assent
Government unveils 2007 economic statement
Unify Your Processes
Simplify Compliance
Empower Your Team