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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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