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Budget 2023: Clean Energy Incentives and Resource Sector Measures

Mar 31, 2023

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

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

Mar 31, 2023

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

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Budget 2023: Alternative Minimum Tax

Mar 31, 2023

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

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

Mar 31, 2023

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”).

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Budget 2023: Employee Ownership Trust Measures Unveiled

Mar 31, 2023

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

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

Mar 29, 2023

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

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Proposed Working for Workers Act, 2023: Second Reading and Debate Adjourned

Mar 29, 2023

Update on Bill 79, Working for Workers Act, 2023, as it continues to progress towards becoming enacted.

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Change is in the Air: Government of Canada proposing changes to Air Passenger Protection Regulations

Mar 29, 2023

The Canadian federal government announced its intention to make significant reforms to strengthen the Air Passenger Protection Regulations (“APPR”).

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Settlement Counsel – valuable addition to the dispute-resolution toolkit

Mar 28, 2023

Settlement Counsel is litigation counsel engaged for the sole purpose of resolving a dispute or settling a case.