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Budget 2024: Legislative Changes of Note for Investment Funds

Apr 19, 2024

In Budget 2024, the Government acknowledges that the restrictions placed on the property that may be held by registered plans have become unduly complex.

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Budget 2024: Clean Energy Incentives and Resource Sector Measures

Apr 19, 2024

Budget 2024 prioritizes Canada’s transition to a net-zero economy and contains several measures aimed at facilitating that ongoing transition.

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Budget 2024: Synthetic Equity Arrangement Restrictions Tightened

Apr 19, 2024

Budget 2024 proposes to tighten the “synthetic equity arrangement” anti-avoidance rule by eliminating the no “tax-indifferent investor” exception.

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Budget 2024: Increases in the Taxation of Capital Gains

Apr 19, 2024

Budget 2024 proposes to significantly change how capital gains are taxed under the Income Tax Act (Canada).

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Budget 2024: Expanded Relief for Non-Resident Service Providers

Apr 19, 2024

Budget 2024 will expand the circumstances under which relief may be granted from withholdings on payments made to non-residents that render services in Canada.

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Budget 2024: Government Audit Powers to be Significantly Enhanced

Apr 19, 2024

The Government has proposed to significantly expand the audit powers of the CRA and heighten the consequences of not complying with requests made by the CRA.

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Budget 2024: New Measures Addressing Bonus Tax Depreciation and Crypto-Assets

Apr 19, 2024

Budget 2024 announced new measures to accelerate tax depreciation as well as certain measures applicable to crypto-asset investments.

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Warning For Businesses: Companies Can be Liable for Tort of Bribery Even if They Did Not Intend to Pay or Receive a Bribe

Apr 12, 2024

Businesses with a duty to provide impartial advice must take steps to ensure the payments they make or receive are not later interpreted as bribes.

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Foreign Investment in the EV Battery Market: Regulatory Framework in North America and Canada’s Strategic Edge

Apr 10, 2024

Explore Canada & U.S. electric vehicle battery market growth, incentives, and foreign investment regulations. Strategic insights for Indo-Pacific companies.