Tax

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McMillan’s Tax Group is a leading source of tax advice in Canada, engaging with companies from a range of industries, including the financial, automotive, pharmaceutical, private equity and natural resources sectors. As one of the top tax law firms in Canada our tax lawyers have been recognized as leading advisers by The International Tax Review, The Martindale-Hubbell Legal Directory, The Legal 500 and The Canadian Legal LEXPERT Directory.

With expertise in substantive tax law, tax administration, court procedure and tax policy, our tax team prioritizes understanding the clients’ business objectives to provide effective advisement and minimize the tax risk associated with our clients’ domestic and international business activities.

McMillan’s tax lawyers are recognized leaders in helping clients manage complex sales and commodity tax challenges. We provide clients with pragmatic advice on matters relating to customs duties, harmonized sales tax (HST), goods and services tax (GST), Quebec sales tax, British Columbia provincial sales tax, federal excise tax and duties, provincial land transfer taxes and other provincial taxes, such as those on gasoline, fuel and tobacco.

Our expertise doesn’t stop at the 49th parallel. McMillan’s Tax Group is one of Canada’s leading cross-border taxation practices with extensive experience implementing a full range of cross-border transactions, including mergers and acquisitions, financings, reorganizations and spin-offs.

McMillan provides comprehensive Canadian business tax advice on:

International tax law advisement and planning for Canadian enterprises
Optimizing the tax efficiency of foreign enterprises’ Canadian operations
Guiding the tax structuring of mergers and acquisitions, and commercial reorganizations
Transfer pricing matters
Tax-efficient structuring of corporate finance and capital markets transactions
Sales and commodity taxation matters, including GHT/HST compliance measures and ruling requests, voluntary disclosures, audits, objections and appeals, and advising on specialized tax legislation
Advance ruling requests, voluntary disclosures, audits, objections and appeals
Federal and provincial payroll taxes.

We also advise clients at every stage of the tax dispute resolution process, from audits through to administrative appeals and court challenges, routinely enjoying great success in resolving tax disputes with Canada’s federal and provincial revenue authorities.

McMillan’s Tax Litigation and Advocacy team combines expertise in tax administration, court procedure, substantive tax law and tax policy to assist with audits, and provide expert advice on administrative appeals and court challenges. Our tax litigators are tireless advocates as well as highly experienced practitioners with broad tax litigation experience gained from appearing before all levels of Canadian courts.

Primary Contacts

View All Contacts

Michael Friedman

Partner, Tax

Toronto

michael.friedman@mcmillan.ca Phone

416.865.7914

Todd A. Miller

Partner, Tax

Toronto

todd.miller@mcmillan.ca Phone

416.865.7058

Deals and Cases

Insights (127 Posts)

Budget 2023: Clean Energy Incentives and Resource Sector Measures

Budget 2023, announced by the Federal Government on March 28, 2023, contains several measures aimed at facilitating Canada’s transition to a net-zero economy

Mar 31, 2023

Budget 2023: An Expanded General Anti-Avoidance Rule is on the Horizon

The Income Tax Act (Canada) contains a General Anti-Avoidance Rule that disallows tax benefits arising from certain tax-motivated transactions

Mar 31, 2023

Budget 2023: Alternative Minimum Tax

Budget 2023 proposes the first major changes to the Alternative Minimum Tax (the “AMT”) since its introduction in 1986

Mar 31, 2023

Budget 2023: Proposed GST/HST Amendments Affect the Scope of Financial Services

Budget 2023 proposes to amend the Excise Tax Act (the “ETA”) to expressly subject supplies of “payment card network” services to Goods and Services Tax/Harmonized Sales Tax (“GST/HST”).

Mar 31, 2023

Budget 2023: Employee Ownership Trust Measures Unveiled

Consistent with the Federal Government’s (the “Government”) prior statements in Budget 2022, Budget 2023 proposes amendments to the Income Tax Act (Canada)

Mar 31, 2023

Canada’s Budget 2023: Compromise and Competition – Climate, Carbon and CCfDs

An update on Canada’s Budget 2023 and the future of carbon contracts for differences (CCfDs) in Canada.

Mar 29, 2023

Real Estate Fund Capital Raising, Structuring a Real Estate Development Deal, Registration Requirements and Tax Considerations

Join us for a breakfast session discussing key issues for funds, asset managers, developers and exempt market dealers in the real estate industry.

Details

Wednesday, March 8, 2023

CRA Issues Guidance on Critical Mineral Exploration Tax Credit and Certification Requirements

Canada Revenue Agency Issues Guidance on 30% Critical Mineral Exploration Tax Credit and Certification Requirements

Oct 19, 2022

Can they really do that? Understanding the limits of governmental permitting and compliance powers

While every company strives to achieve constructive relations with regulators, sometimes this is not enough. In such cases, understanding the rules that apply to regulators and the limits of their powers can be essential to levelling the playing field.

Details

Wednesday, November 9, 2022

Budget 2022: Significant Changes to the Administration of Charities are on the Horizon

Significant Changes to the Administration of Charities

Apr 12, 2022

Budget 2022: New Investment Income Anti-Deferral Measures – Introducing the “Substantive CCPC”

Introducing the “Substantive” CCPC

Apr 12, 2022

Budget 2022: Significant Changes to the Flow-Through Share Program Unveiled

Budget 2022: Changes to the Flow-Through Share Program Unveiled

Apr 11, 2022

What the Pending Luxury Tax Means to High-End Retail Vehicle Dealers and Their Financing Entities

An overview of the proposed Luxury Tax on vehicle transactions, focusing on the practical implications and concerns for high-end retail vehicle dealers.

Apr 8, 2022

Not Yet Cleared for Takeoff: Draft Canadian Luxury Tax Legislation Raises Concerns for the Aviation Industry

On March 11, 2022, the federal Department of Finance released draft legislative proposals to implement the proposed Luxury Tax.

Mar 25, 2022

Remote Working Arrangements: Tax Planning & Pitfalls

Discussion of tax considerations related to remote working arrangements such as appropriate payroll withholding rates and permanent establishment issues.

Feb 8, 2022

Practical Considerations for Structuring Private REITs

Despite volatility, the market for Canadian REITs continues to rally creating opportunity for new players in a number of asset classes. This webinar focuses on the practical considerations for structuring private REITs.

Details

Tuesday, November 9, 2021

Oral Agreements Worth More Than the Paper They’re Written On

The Federal Court recently ruled that taxpayers may be required to disclose descriptions of records that should have been kept, including oral contracts.

Oct 4, 2021

Supreme Court of Canada Confirms: CCAA Super-Priority Charges Rank Ahead of CRA’s Deemed Trusts

Canada v. Canada North Group Inc. provided much needed clarity regarding the order of priority for unremitted source deductions in restructuring proceedings.

Sep 17, 2021

Clipping Wings and Stalling Engines: The proposed Canadian federal luxury tax raises issues for vendors, manufacturers, service providers and consumers

Proposed Canadian federal luxury tax raises issues for the aviation, automotive and boat industries

Aug 24, 2021

Reverse Vesting Orders – A Powerful Tool for Maximizing Recovery in Complex Insolvencies

How reverse vesting orders (RVOs) offer another tool for realizing value for stakeholders in Companies' Creditors Arrangement Act (CCAA) proceedings.

May 19, 2021

Budget 2021: Proposed Excise Taxes and Duties Amendments, and Imposition of New Luxury Sales Tax

Budget 2021 proposes to update Canada's current excise tax and duties regime through changes to both the Excise Tax Act and Excise Act, 2001.

Apr 30, 2021

Budget 2021: Government Targets Strategies to Avoid Tax Debts

Budget 2021 proposes new legislation to target strategies to avoid tax liabilities that would otherwise arise under section 160 of the Income Tax Act.

Apr 23, 2021

Budget 2021: Immediate Expensing for CCPCs, Accelerated CCA for Clean Energy Equipment, and Rate Reductions for Zero-Emission Technology Manufacturers

The Federal government announced a number of tax proposals in Budget 2021 attempting to encourage targeted business investment in the "green economy".

Apr 23, 2021

Budget 2021: Proposed Limitations on “Excessive” Interest Deductions

Budget 2021 proposes significant new limitations on business interest deductibility commencing January 1, 2023.

Apr 23, 2021

Budget 2021: Government Targets Hybrid Mismatch Arrangements

Budget 2021 proposes new legislation to target hybrid mismatch arrangements

Apr 23, 2021

Budget 2021: Proposed GST/HST Amendments

Budget 2021 proposes amendments to the GST/HST including the e-commerce regime and the new housing rebate.

Apr 23, 2021

Budget 2021: CRA to be Granted the Authority to Compel Oral Responses

Budget 2021 proposes to grant the Canada Revenue Agency the authority to demand oral responses in the course of an audit.

Apr 23, 2021

Budget 2021: “Registered Investment” Taxation Rules Relaxed

Budget 2021 announced legislative changes that will provide welcome relief to trusts and corporations that are “registered investments”.

Apr 23, 2021

Budget 2021: Extension of Wage & Rent Subsidies

Budget 2021 proposes the extension of both the Canada Emergency Wage Subsidy (“CEWS”) and the Canada Emergency Rent Subsidy (“CERS”).

Apr 23, 2021

Budget 2021: Expansion of Mandatory Disclosure Rules

Budget 2021 proposes to significantly expand the mandatory disclosure rules contained in the Income Tax Act.

Apr 23, 2021

CRA Simplifies Process for Deducting Work from Home Expenses

The CRA has announced two new permitted approaches for employers to claim deductions in respect of home office expenses incurred in 2020.

Dec 22, 2020

Finance Releases Draft Legislation to Enact Flow-Through Share Amendments

The Department of Finance has released draft legislative proposals extending deadlines to expend capital raised through certain flow-through share issuances.

Dec 21, 2020

Quebec Government Mandates Disclosure of Nominee Agreements

The Quebec Government has mandated disclosure of nominee agreements and disclosures must be filed beginning December 23, 2020.

Dec 3, 2020

Government Proposes Relief for Issuers of Flow-Through Shares

This article discusses the government's proposal to extend the time for junior mining companies to spend amounts raised on issuance of flow-through shares.

Jul 28, 2020

Heading for the Exit: Preparation for the Sale of your Business

Jul 27, 2020

Government Proposes Fundamental Changes to the Canada Emergency Wage Subsidy

This article provides a detailed analysis of the proposed changes to the Canada Emergency Wage Subsidy announced by the Government on July 17, 2020.

Jul 21, 2020

Budget 2019: Government seesawing on taxation of stock options

Budget 2019 announced the Government's intention to introduce an annual cap of $200,000 on employee stock option grants that may be eligible for tax-preferred

Jul 21, 2020

Will CRA Pursue Directors for Deferred GST/HST?

We discuss steps corporate directors can take to protect themselves from personal liability for deferred GST/HST remittances.

Jun 10, 2020

Court Dismisses Interim Relief Sought by Homeowners Currently Challenging the Speculation and Vacancy Tax Act

In November 2018, British Columbia’s provincial government introduced the Speculation and Vacancy Tax Act[1] (the “Act”).

May 22, 2020

Government Expands Entitlement to the Canada Emergency Wage Subsidy

May 20, 2020

Calculating the CEWS: Meaning of “Leave With Pay” Leaves Questions Unanswered

As part of the Canada Emergency Wage Subsidy, employers with eligible employees on "leave with pay" can potentially claim an increased subsidy.

Apr 23, 2020

Federal Government Broadens Access to the Canada Emergency Response Benefit and Proposes Wage Support for Essential Workers

The federal government is expanding CERB access and proposes to help with wages of essential employees.

Apr 17, 2020

The Canada Emergency Wage Subsidy: Increased Assistance on the Horizon

The Canada Emergency Wage Subsidy offers government subsidies of up to 75% of qualifying employee wages.

Apr 13, 2020

Corporate Directors Beware – Trap Lurks Beneath the Surface of Recent COVID-19 GST-HST-QST Remittance Relief

Directors liability, COVID-19, tax relief, GST, HST, QST.

Mar 31, 2020

Coronavirus: Harbinger of a New (Old) Approach to Restructuring in Canada?

Restructuring options and challenges in the time of COVID-19.

Mar 20, 2020

Managing Tax Matters in the Midst of the COVID-19 Pandemic

As the COVID19 pandemic disrupts business operations around the world, inhouse tax professionals must strive to adapt to rapidly changing tax requirements and new compliance challenges.

Mar 6, 2020

Finance Puts the Brakes on Proposed Employee Stock Option Amendments

Department of Finance issued a release on December 19, 2019 advising that the stock option amendments would not come into effect as of January 1, 2020.

Dec 19, 2019

Canada Ratifies the Multilateral Instrument

On June 7, 2017, Canada along with numerous other jurisdictions signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

Sep 5, 2019

The Next Phase of Canadian Cannabis: What to Expect in 2019 and Beyond

On June 14, 2019, Health Canada unveiled its Final Regulations for New Cannabis Products

Jun 21, 2019

Budget 2019: New Excise Duty Regime For Three New Classes of Legalized Cannabis Products, and GST/HST Amendments for Health Care and Zero-Emission Passenger Vehicles

Currently, under the Cannabis Act,[1] there are five classes of legal cannabis, namely, fresh/dried cannabis, cannabis oil, cannabis plant seeds, and cannabis plants.

Mar 29, 2019

What’s in a name – the USMCA is the new NAFTA

On the surface, NAFTA was set aside, replaced by the United States-Mexico-Canada Agreement (USMCA). Look more deeply, and there's evidence that much of the substance of NAFTA remains.

Oct 4, 2018

Finance Proposes Amendments to Limit Holding Company – Input Tax Credit Claims (“ITC”) and Seeks Consultations on Further Possible Changes

Dept of Fin proposed amendments describing conditions for when taxable acquisitions imports of property or services by holding companies could make ITC claims

Aug 7, 2018

Significant Changes for Businesses Making Taxable Supplies into Québec

A proposal to amend the QST Act in the 2018 Québec budget will impose QST registration and collection agent compliance obligations on out-of-province businesses

Jul 10, 2018

Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled

Budget 2018 introduced measures to limit the tax deferral advantages perceived to be afforded to private company investment income.

Mar 9, 2018

42nd Annual Tax Law Conference

42nd Annual Tax Law Conference.

Details

March 9, 2018

Budget 2018: A Blast from the Past – Tiered-Partnership Trap Reinstated

Budget 2018 proposes to tighten so-called "at-risk" rules in the Income Tax Act to limit losses that may flow through a tiered limited partnership structure.

Mar 8, 2018

Budget 2018: Cross Border Tax Planning Measures Targeted

Budget 2018 introduced several international tax measures designed to address certain taxpayer transactions.

Mar 7, 2018

Budget 2018: Cannabis Taxation Plans Move Forward

Budget 2018 plans to tax cannabis and will include the full range of regular taxes such as income tax on business profits, GST on product sales and the property taxes and licence fees

Mar 6, 2018

Budget 2018: Reassessment Periods and Information Sharing Expanded

Budget 2018 to amend the Income Tax Act to afford Canada Revenue Agency time to reassess certain taxpayers and more latitude to share information with foreign authorities

Mar 5, 2018

Budget 2018: Government Proceeds with “Investment Limited Partnership” GST/HST Measures and Holding Corporation Consultations

Budget 2018 reaffirms Government desire to subject services rendered by general partners of investment limited partnerships to GST/HST treatment and intention to examine holding corporation rule

Mar 4, 2018

Budget 2018: Mineral Exploration Tax Credit Extended and Tax Support for Clean Energy Expanded

Budget 2018 extends mineral exploration tax credit for so-called flow through shares for another year and eligibility for accelerated capital cost allowances for investments in clean energy equipment

Mar 2, 2018

2018 BC Provincial Budget Takes Aim at Real Estate Market

On February 20, 2018, the current BC Government introduced its 2018 British Columbia Provincial Budget (the “Budget”) which contained a number of measures targeting the local real estate market.

Feb 20, 2018

Your Halloween Edition: The Ghost of the Terminated GST/HST Deemed Trust

Nov 2, 2017

Private Corporation Tax Proposals: “Striking a Balance” or Introducing Greater Complexity?

Private Corporation Tax Proposals: "Striking a Balance" or Introducing Greater Complexity?

Oct 19, 2017

A New Tax on Investment Funds: Distributions to General Partners (GPs) of “Investment Limited Partnerships” Possibly Subject to GST/HST

A New Tax on Investment Funds: Distributions to General Partners (GPs) of "Investment Limited Partnerships" Possibly Subject to GST/HST

Oct 2, 2017

Quebec Retail Sales Tax Act Repealed 25 Years Ago Is Still Relevant For Determining ITC Recapture

Sep 14, 2017

Supreme Court Justices Drop the Gloves Over Tariff Classification

Sep 13, 2017

Ontario Government to Grow LCBO: Recreational Cannabis to be sold at Government Stores

Sep 8, 2017

Further Changes to Ontario’s Land Transfer Tax Regime: Trust and Partnership Transparency on the Chopping Block

Further Changes to Ontario's Land Transfer Tax Regime: Trust and Partnership Transparency on the Chopping Block

Jul 15, 2017

Federal Government Proposes Fundamental Changes to the Voluntary Disclosures Program

Jul 11, 2017

The Canada Revenue Agency Proposes Draft Memorandum for Voluntary Disclosures Involving GST/HST and Other Excise Tax Matters

Jul 11, 2017

Budget 2017: Timing of Recognition of Gains and Losses on Derivatives

Mar 29, 2017

Budget 2017: Proposed GST/HST Amendments

Budget 2017: Proposed GST/HST Amendments: GST/HST rules and are intended to level the playing field

Mar 28, 2017

Budget 2017: New Rules Governing the Taxation of Segregated Funds

Mar 28, 2017

Budget 2017: Tax Changes Affecting the Resource Industries

Budget 2017: Tax Changes Affecting the Resource affecting the oil & gas and mining industries

Mar 28, 2017

Budget 2017: “Switch” Fund Reorganization Rules Introduced

Budget 2017: "Switch" Fund Reorganization Rules Introduced

Mar 15, 2017

Club Intrawest: Is it a supply? If so, what is the supply and where is it made?

Feb 8, 2017

Doing Business in Canada – Key Canadian Tax Considerations

Doing Business in Canada - Key Canadian Tax Considerations

Feb 8, 2017

Canada Revenue Agency Poised to Limit Access to the Voluntary Disclosures Program

Dec 29, 2016

Ontario Increases Land Transfer Tax Rates

Nov 17, 2016

Canada and Israel Enter into New Income Tax Convention

Oct 4, 2016

Proposed GST/HST changes for investment limited partnerships and other investment funds

Aug 18, 2016

Offshore Investment Fund Property Rules Clarified by the Tax Court

Jul 28, 2016

Senate Committee Report Promotes Dismantling Internal Trade Barriers within Canada

Jul 16, 2016

Let the Good Times Roll: Court Allows the Free Flow of Liquor Across Provincial Borders

Jul 13, 2016

Budget 2016: Reporting of “Grandfathered” New Home Sales

Budget 2016: Reporting of Grandfathered New Home Sales

Apr 1, 2016

New Québec Tax Certificate Requirement for Québec Construction Contractors and Employee Placement Agencies

Mar 31, 2016

Budget 2016: Expanding Tax Support For Clean Energy

Mar 31, 2016

Budget 2016: Canadian Resource Taxation Proposals

Mar 31, 2016

Budget 2016: Labour-Sponsored Venture Capital Corporations Tax Credit Re-Introduced

Mar 31, 2016

Budget 2016: Debt Parking Rules Expanded to Address Foreign Currency Denominated Debts

Budget 2016: debt parking rules expanded to address foreign currency denominated debts

Mar 31, 2016

Budget 2016: Reversal of Previously Announced Tax Exemption for Charitable Donations

Mar 31, 2016

Budget 2016: Taxation of Emissions Trading Activities Clarified

Mar 31, 2016

Budget 2016: Significant Changes to the Taxation of Linked Notes Announced

Budget 2016 – Significant Changes to the Taxation of Linked Notes Announced

Mar 31, 2016

Budget 2016: Eligible Capital Property Rules Revamped

Mar 31, 2016

Budget 2016: Small Business Gets Smaller

Mar 31, 2016

Budget 2016: New Rules Targeting “Back-To-Back” Arrangements

Mar 31, 2016

Budget 2016: New Rules Governing the Taxation of “Switch Fund” Shares

Budget 2016 – New Rules Governing the Taxation of “Switch Fund” Shares

Mar 31, 2016

Budget 2016: Significant International Tax Proposals Unveiled

Mar 31, 2016

Budget 2016: GST / HST Changes Affecting Charities

Mar 31, 2016

Budget 2016: Proposed GST/HST Amendments

Mar 31, 2016

Misrepresentation Defines the Limit of Reassessing Beyond the Limitation Period: Inwest Investments Ltd. v. Canada, Canadian Tax Journal, (2015) Vol. 63, No. 4.

Feb 3, 2016

Number of Voluntary Disclosures Continues to Increase

Feb 2, 2016

Tax Withholding Obligations of Non-Resident Employers: Further Exemption Details Released

Jan 28, 2016

Taiwan – Canada Tax Arrangement Released

Jan 25, 2016

Are Changes to the Flow-Through Share Regime Around the Corner?

Dec 10, 2015

New Governments First Round of Tax Changes Introduced in Parliament

Dec 9, 2015

Significant Tax Changes on the Horizon

Nov 20, 2015

The New Home HST Rebate – Beware the Traps for the Unwary

Oct 28, 2015

Central Management and Control Determines the Residency of a Trust for Provincial Tax Purposes

Oct 16, 2015

Shining a Light on Solar Panels: Government Promotion of Renewable Energy Leads to Trade Disputes and Trade Remedies

Oct 2, 2015

Third Party Penalties under the Income Tax Act Survive Constitutional Challenge

Sep 1, 2015

Windfalls in the Tax Court

A former land developer in Henco Industries Limited v. The Queen successfully argued before the Tax Court that a $15.8 million payment from the Ontario government should be characterized as a non-taxable capital receipt and a separate payment of $650,000 from the Ontario government should be characterized as a non-taxable windfall.

Aug 20, 2015

Government can Impose Penalties on Large Businesses for Deficiently Reporting Recapture of Input Tax Credits (“ITCs”)

Generally, "large businesses" can recapture ITCs relating to the Ontario and Prince Edward Island portion of the HST payable re some property and services

Aug 19, 2015

Reduction of Input Tax Credit (“ITC”) Recapture Rate for Ontario Portion of HST (“OHST”) starting July 1, 2015

Reduction of Input Tax Credit ("ITC") Recapture Rate for Ontario Portion of HST ("OHST") starting July 1, 2015

Jul 9, 2015

Budget 2015: Tax-Free Savings Accounts – A Welcome Contribution Limit Increase, but “Prohibited Investment” Rules Remain a Concern

Budget 2015 proposes to increase the TFSA annual contribution limit from January 1, 2015. The TFSA annual contribution limit will no longer be indexed to inflation.

Apr 29, 2015

Primary Contacts

Deals and Cases

Insights (127 Posts)

Managing Tax Matters in the Midst of the COVID-­19 Pandemic

Managing Tax Matters in the Midst of the COVID-19 Pandemic