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Featured content
Finance releases draft income tax technical amendments
On 9 August 2022, the Department of Finance released for public comment draft legislative proposals (and accompanying explanatory notes) relating to long-awaited technical amendments to the Income Tax Act and Income Tax Regulations.
22 Aug 2022
Luxury tax takes effect 1 September 2022
The Government of Canada has enacted the Select Luxury Items Tax Act (the Act), which was included in Bill C-19, Budget Implementation Act, 2022, No. 1. Bill C-19 received Royal Assent on 23 June 2022.
19 Aug 2022
Finance releases general anti-avoidance rule consultation and paper
On 9 August 2022, the Department of Finance (Finance) commenced its general anti-avoidance rule (GAAR) public consultation focused on modernizing the GAAR in the Income Tax Act. Finance is seeking views and accepting written representations from Canadians on its released paper, Modernizing and Strengthening the General Anti-Avoidance Rule, which addresses different proposed approaches to further prevent aggressive tax planning.
16 Aug 2022
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EY Tower, 100 Adelaide Street West,
Toronto , ON M5H 0B3
Direct: +1 416 943 2400
Fax: +1 416 864 1174
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Calgary , AB T2P 1M4
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EPCOR Tower, Suite 1400, 10423 - 101th Street,
Edmonton , AB T5H 0E7
Direct: +1 780 423 5811
Direct: +1 780 428 8977
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Halifax , NS B3J 0C3
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Ottawa , ON K1P 6B9
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Oceanic Plaza 1066 W. Hastings St., Suite 2300,
Vancouver BC V6E 3X2
