 What's New
Administrative Materials CRA Budget Materials [2024-03-04] PR 2024/03/04 Rev - The Government of Canada is helping lower-income individuals more easily access the benefit and credit payments they are entitled to CRA NewsWire [2024-04-15] PR 2024/04/12 Rev - Filing a trust return – Update [2024-04-11] PR 2024/04/11B Rev - Are you self-employed? The Canada Revenue Agency can help you understand your tax obligations [2024-04-11] PR 2024/04/11 Rev - The CRA is making it easier to access its digital services [2024-04-10] PR 2024/04/10 Rev - You still have time – Last-minute tips to help you file before the deadline! [2024-04-09] PR 2024/04/09 Rev - The Canada Revenue Agency has options for you if you owe us money or have a debt that we collect for another government department [2024-04-04] PR 2024/04/02D Rev - Change my return and ReFILE [2024-04-04] PR 2024/04/02C Rev - Electronic submission of Form T2201, Disability Tax Credit Certificate [2024-04-03] PR 2024/04/03 Rev - Reporting your capital gains as a crypto-asset user [2024-04-02] PR 2024/04/02B Rev - Top 10 tips for your platform economy tax obligations [2024-04-02] PR 2024/04/02 Rev - New reporting requirements for trusts: T3 returns filed for tax years ending after December 30, 2023 [Updated] [2024-03-28] PR 2024/03/28B Rev - New – Bare trusts are exempt from trust reporting requirements for 2023 [2024-03-28] PR 2024/03/28 Rev - How earning from online platforms can impact your taxes [2024-03-28] PR 2024/03/25 Rev - Reducing barriers to contacting the CRA with the new dedicated phone lines for video relay service (VRS) users [2024-03-27] PR 2024/03/27B Rev - Reporting your crypto-asset income as an individual carrying on a business [2024-03-27] PR 2024/03/27 Rev - Tax Free Savings Account: Watch your limit – stay within it! [2024-03-26] PR 2024/03/26 Rev - Did you buy, build, sell, or renovate a home in 2023? These tax measures could help you! [2024-03-19] PR 2024/03/19 Rev - Filing a trust return – Who should file a trust return [2024-03-18] PR 2024/03/18 Rev - Security measures to protect taxpayer information [2024-03-14] PR 2024/03/14 Rev - Ready to file your taxes? Here’s why you should go digital! [2024-03-14] PR 2024/03/13C Rev - Proof of DTC certificate not required when opening a RDSP [2024-03-13] PR 2024/03/13B Rev - Students: Are you ready for tax season? [2024-03-13] PR 2024/03/13 Rev - New to Canada? There are benefits to filing an income tax and benefit return [2024-03-12] PR 2024/03/12 Rev - New reporting requirements for trusts: T3 returns filed for tax years ending after December 30, 2023 [Updated] [2024-03-08] UHTN16 - Proposed Amendments to the Underused Housing Tax [PDF] [2024-03-08] PR 2024/03/08 Rev - Canada Revenue Agency’s Disability Advisory Committee submits 26 recommendations in its fourth annual report [2024-03-06] PR 2024/03/06 Rev - Ten tips if you opened a First Home Savings Account in 2023 [2024-03-05] PR 2024/03/04C Rev - Safeguards to protect taxpayer information [2024-03-04] PR 2024/03/04B Rev - Fraud Prevention Month: How to recognize fraud, scams and tax schemes [2024-02-29] PR 2024/02/29 Rev - Five common mistakes to avoid at tax time! [2024-02-28] PR 2024/02/28 Rev - Businesses have different filing and payment deadlines – here is a quick reference to help you stay organized [2024-02-28] PR 2024/02/27 Rev - Employee Ownership Trusts (EOT) [2024-02-22] PR 2024/02/22B Rev - EFILE news and program updates – Reminders [2024-02-22] PR 2024/02/22 Rev - Warning for newcomers to Canada: Watch out for tax schemes targeting you! [2024-02-21] PR 2024/02/21B Rev - Help us improve our process of recording dates of death correctly [2024-02-21] PR 2024/02/21 Rev - Indexation adjustment for personal income tax and benefit amounts [Update] [2024-02-21] PR 2024/02/20B Rev - Interest rates for the second calendar quarter [2024-02-20] PR 2024/02/20 Rev - Express Notice of assessment (NOA) [2024-02-20] PR 2024/02/19B Rev - EFILE news and program updates – What's new [2024-02-20] PR 2024/02/19 Rev - Tax season starts today! File your tax return to receive the benefit and credit payments you may be entitled to [2024-02-20] PR 2024/02/16B Rev - Canada – U.S. Intergovernmental Agreement to Improve International Tax Compliance through Enhanced Exchange of Information - Arrangement between Competent Authorities regarding the First Home Savings Account [2024-02-20] PR 2024/01/23C Rev - Meal and vehicle rates used to calculate travel expenses for 2023 CRA Publications [2024-04-17] Report 2017/03/22A - Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement - Part XVIII of the Income Tax Act [Updated 2024-04-05] [PDF] [2024-04-05] Report 2017/03/22B - Guidance on the Common Reporting Standard - Part XIX of the Income Tax Act [Updated: 2024-04-05] [PDF] [2024-03-14] Report 2024/03/14 - Report on the Charities Program 2021 to 2022 [PDF] [2024-03-08] Report 2024/03/08 - 2023 Fourth Annual Report of the Disability Advisory Committee [PDF] Finance Canada Budget Materials [2024-04-16] Federal Budget 2024 - Budget Plan [PDF] [2024-04-16] Federal Budget 2024 - Tax Measures: Supplementary Information [PDF] [2024-04-16] Federal Budget 2024 - Federal Budget 2024 documents Finance Canada NewsWire [2024-04-18] PR 2024/04/18 Fin - Budget 2024 invests in driving economic growth for workers [2024-04-16] PR 2024/04/16 Fin - Budget 2024: Fairness for Every Generation [2024-04-15] PR 2024/04/14 Fin - Government making it easier for homeowners to add additional suites to their homes [2024-04-11] PR 2024/04/11 Fin - Putting home ownership back within reach and supporting Canadian homeowners [2024-04-10] PR 2024/04/10 Fin - Government to increase tax credits for volunteer firefighters and search and rescue volunteers [2024-03-28] PR 2024/03/28 Fin - Government extending support for mineral exploration in Canada [2024-03-04] PR 2024/03/04 Fin - Government of Canada to release Budget 2024 on April 16 Forms [2024-04-04] T2203 - Provincial and Territorial Taxes for Multiple Jurisdictions [Corrected: 2024-04-04] [2024-04-03] T2SCH394 - Manitoba Rental Housing Construction Tax Credit [2024-03-28] T2203 - Provincial and Territorial Taxes for Multiple Jurisdictions [Corrected: 2024-03-28] [2024-03-28] T2123 - Dividend Substitution Election Under Subsection 212.3(3) [2024-03-28] T1 5008-S11 - Schedule SK(S11), Saskatchewan Tuition and Education Amounts [Corrected: 2024-03-28] [2024-03-27] RC724 - Joint Designation for a Deemed Transfer or Distribution from an FHSA after the Death of the Holder [2024-03-25] CPT101 - Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act [2024-03-25] AUT-01X - Cancel Authorization for a Representative [2024-03-25] AUT-01 - Authorize a Representative for Offline Access [2024-03-19] T2SCH385 - Manitoba Odour-Control Tax Credit [2024-03-14] T2SCH24 - First-time Filer After Incorporation, Amalgamation or Winding-up of a Subsidiary into a Parent (2023 and later tax years) [2024-03-14] T1213 - Request to Reduce Tax Deductions at Source [2024-03-13] T691 - Alternative Minimum Tax [2024-02-21] RC193 - Service Feedback [2024-02-21] AGR-1-LEGAL - Statement of Farm-Support Payments - Legal Size [2024-02-21] AGR-1 - Statement of Farm-Support Payments Guides/Pamphlets [2024-04-02] RC4215 - Canada Carbon Rebate [PDF] [2024-03-26] RC4060 - Farming Income and the AgriStability and AgriInvest Programs Guide 2023 [PDF] [2024-03-21] P105 - Students and Income Tax [Corrected: 2024-03-21] [PDF] [2024-03-15] RC4408 - Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2023 [PDF] [2024-03-04] T7B-CORP - Corporation Instalment Guide - 2024 [Corrected: 2024-03-01] [PDF] [2024-03-04] RC4651 - Guidance on Country-By-Country Reporting in Canada [PDF] ICs [2024-02-29] IC 94-4R2 - International Transfer Pricing: Advance Pricing Arrangements (APAs) [Updated: 2024-02-28] [PDF] [2024-02-22] IC 94-4R2 - International Transfer Pricing: Advance Pricing Arrangements (APAs) [PDF] [2024-02-20] IC 72-22R10 - Registered Retirement Savings Plans [PDF] IT Folios [2024-02-22] IT Folio S3-F8-C1 - Principal-business Corporations in the Resource Industries - Update [PDF] [2024-02-22] IT Folio S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs - Update [PDF] [2024-02-22] IT Folio S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs - Update [PDF] [2024-02-22] IT Folio S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs - Update [PDF] Newsletters [2024-04-05] Volume 5, Number 1, March 2024 - Canadian Tax Foundation - Perspectives on Tax Law & Policy Other Publications [2024-04-12] Report 2024/04/12 - Solving the Housing Crisis: Canada’s Housing Plan [PDF] [2024-04-08] CPA/CBA Joint Committee Submission 2024/03/26 - Proposed Part II.2 Tax - Tax on Repurchases of Equity - "Reorganization Transaction" [PDF] Other NewsWire [2024-04-12] PR 2024/04/12 PMO - Canada's Housing Plan [2024-04-12] PR 2024/04/12 Inf - Backgrounder: Solving the housing crisis: Canada’s Housing Plan [2024-04-10] PR 2024/04/10 ENV - New Canada Carbon Rebate estimator tells you how much you may get back in payments starting April 15 [2024-03-25] PR 2024/03/25 AAFC - Minister MacAulay raises interest-free limit of the Advance Payments Program to $250,000 for 2024 Case Law [2024-04-16] T-326-23 ... - Veilleux c PGC [2024-04-16] T-1560-23 - Pelletier c PGC [2024-04-15] 2019-3217(IT)G ... - Fuhr et al v The King [2024-04-15] 2013-2415(IT)I - Brereton v The King [2024-04-12] 2021-2037(IT)G - Lark Investments Inc. v The King [2024-04-10] T-222-23 - Breton c PGC [2024-04-10] A-122-24 - DEML Investments Limited v The King (Appeal Filed) [2024-04-10] 41149 - Glencore Canada Corporation v The King (Leave to Appeal Filed) [2024-04-09] T-1282-23 - Stark v AGC [2024-04-05] T-1124-23 - Palmer v AGC [2024-04-04] T-1841-21 - The King v Toronto-Dominion Bank (TD Canada Trust) [2024-04-03] T-1560-23 - Pelletier v AGC [2024-04-03] 2022-3160(IT)G - Sodecia Canada Investments Inc. v The King [2024-04-02] T-121-24 - MNR v ASB Holdings Limited et al [2024-03-28] T-710-23 - Charbonneau c PGC [2024-03-28] T-640-23 - Charbonneau c PGC [2024-03-28] T-582-23 - MNR v Chad [2024-03-28] T-1810-21 - Boudreau v CRA [2024-03-28] T-1810-21 - Boudreau c ARC [2024-03-28] 2019-2367(IT)I - Ramroop v The King [2024-03-27] T-252-19 ... - MNR v Ghermezian et al [2024-03-27] T-1809-22 - Laplante v AGC [2024-03-27] T-1046-23 - Harra c PGC [2024-03-27] 2017-1901(IT)G - Emergis Inc. v The King [2024-03-26] A-367-21 - Hull c Le Roi [2024-03-26] A-219-22 - Abdat c PGC [2024-03-26] A-167-23 - Sigma Chi Canadian Foundation v MNR [2024-03-26] A-146-22 - Hudson v The King [2024-03-26] 23-T-124 - Clinique Gascon Inc. v The King [2024-03-26] 23-T-124 - Clinique Gascon Inc. c Le Roi [2024-03-26] 23-T-122 - Clinique Sherbrooke Inc. v The King [2024-03-25] A-93-24 - Zachary v The King (Appeal Filed) [2024-03-25] A-91-24 - Wang v CRA (Appeal Filed) [2024-03-25] A-87-24 - Haque v AGC (Appeal Filed) [2024-03-25] A-86-24 - Total Energy Services Inc. v The King (Appeal Filed) [2024-03-25] A-104-24 - Zhang v The King (Appeal Filed) [2024-03-25] 23-T-122 - Clinique Sherbrooke Inc. c Le Roi [2024-03-22] T-1218-23 - Semler v AGC [2024-03-22] T-121-24 - MNR v ASB Holdings Limited et al [2024-03-22] A-333-23 - Chad v MNR [2024-03-22] A-101-22 - Pilarski v The King [2024-03-21] A-92-23 - De Pellegrin c Le Roi [2024-03-20] A-34-23 - 2093271 Ontario Inc. et al v The King [2024-03-19] T-2407-23 - Mattina v MNR [2024-03-18] A-22-23 - FU2 Productions Ltd. v The King [2024-03-18] 2023-1435(IT)APP - Sto Domingo v The King [2024-03-18] 2019-948(IT)I ... - Bykov v The King [2024-03-14] M54745 ... - Jacob v AGC et al [2024-03-14] 41128 - Astro Consulting Inc. v The King (Leave to Appeal Filed) [2024-03-14] 2022-639(IT)G - Hickie-Schaeffer v The King [2024-03-14] 2022-1952(IT)I - Adams v The King [2024-03-14] 2019-2603(IT)G - Suncor Energy Inc. v The King [2024-03-11] T-757-23 - Afshar v AGC [2024-03-08] A-201-22 - 3295940 Canada Inc. v The King [2024-03-05] 2019-454(EI) ... - Skylight Travel & Tours Inc. et al v MNR [2024-03-05] 2017-922(IT)G - DEML Investments Limited v The King [2024-03-04] T-1752-23 - Everall v AGC [2024-03-01] T-2150-22 - Peiris v AGC [2024-03-01] T-1473-22 - Rashidian c PGC [2024-03-01] T-1378-22 - Haque v CRA et al [2024-02-29] A-242-22 - Rafique v MNR [2024-02-29] 40695 - Foix et al c Le Roi (Leave to Appeal Dismissed with Costs) [2024-02-29] 2019-1067(IT)G - Panneton c Le Roi [2024-02-29] 2017-2569(IT)G - Ferri v The King [2024-02-28] A-160-22 - Potash Corporation of Saskatchewan Inc. v The King [2024-02-28] 2022-1463(IT)I - Gauthier c Le Roi [2024-02-28] 2019-4360(IT)I - Triplett v The King [2024-02-27] T-753-23 - Animal Expert Maisonneuve Inc. c PGC [2024-02-27] A-66-24 - The King v Csak (Appeal Filed) [2024-02-27] A-43-24 - Nixon v The King (Appeal Filed) [2024-02-27] A-40-24 - Milan c PGC (Appeal Filed) [2024-02-27] A-35-24 ... - Urbanowski et al v The King (Appeal Filed) [2024-02-27] A-32-24 - Fareed Ahamed TFSA v The King (Appeal Filed) [2024-02-22] 40862 - Mazraani v MNR et al (Leave to Appeal Dismissed with Costs) [2024-02-22] 40824 - Canadian Imperial Bank of Commerce v The King (Leave to Appeal Dismissed wtih Costs) [2024-02-22] 2016-1689(IT)G - Hunt c La Reine [2024-02-21] T-79-22 - El-Nakady v The King [2024-02-21] 2022-888(IT)I - Gupta c Le Roi [2024-02-21] 2022-558(IT)G - Félix v The King [2024-02-21] 2022-2100(IT)APP - Adams c Le Roi [2024-02-21] 2022-1740(IT)I - McLean Estate v The King [2024-02-21] 2021-8(IT)I - Zarich v The King [2024-02-21] 2021-2764(EI) ... - Université du Nouveau-Brunswick c MRN [2024-02-21] 2021-2237(IT)I - Aerovition Digital Inc. c La Reine [2024-02-21] 2020-777(IT)G - Triskelion Projects International Inc. c La Reine [2024-02-21] 2020-373(IT)I - 2405124 Ontario Ltd. c Le Roi [2024-02-21] 2020-3(OAS) - Ibrahim v MESD [2024-02-21] 2020-2420(IT)I - Callahan c Le Roi [2024-02-21] 2020-2135(IT)I - Gessner c Le Roi [2024-02-21] 2020-1116(EI) ... - Hachulla c Le Roi et al [2024-02-21] 2019-4394(IT)I - Li c Le Roi [2024-02-21] 2019-3822(IT)APP - Laing c Le Roi [2024-02-21] 2019-3133(IT)G - Nicosia c Le Roi [2024-02-21] 2019-2534(IT)G ... - Gestion M.-A. Roy Inc. et al v The King [2024-02-21] 2019-2421(CPP) ... - 0808498 BC Ltd c MRN et al [2024-02-21] 2019-2413(IT)G - Elegant Development Inc. c La Reine [2024-02-21] 2018-4775(IT)G - He v The King [2024-02-21] 2018-4204(IT)G - Rai c La Reine [2024-02-21] 2018-3248(IT)G - Mudge c La Reine [2024-02-21] 2018-3073(IT)G - Murphy c Le Roi [2024-02-21] 2018-2752(IT)G - Burnett c La Reine [2024-02-21] 2018-2699(IT)G - 9158-1629 Québec Inc. v The King [2024-02-21] 2018-1491(IT)G - Sloan c Le Roi [2024-02-21] 2018-1471(IT)I ... - Yao et al v The King et al [2024-02-21] 2018-1052(IT)G - Astro Consulting Inc. c La Reine [2024-02-21] 2017-1753(IT)G ... - Leduc Society For Christian Education et al c Le Roi [2024-02-21] 2016-4984(IT)G - CAE Inc. v The Queen [2024-02-21] 2016-2816(IT)G - Yorkwest Plumbing Supply Inc. c La Reine [2024-02-21] 2016-1689(IT)G - Hunt c Le Roi [2024-02-21] 2015-99(IT)I - Parker c Le Roi [2024-02-21] 2015-2662(IT)G - Succession Paletta c La Reine [2024-02-21] 2015-2187(IT)G - Hull c La Reine [2024-02-21] 2014-4504(IT)G - Coopers Park Real Estate Development Corporation c La Reine [2024-02-21] 2013-954(IT)G ... - John Doe c Le Roi [2024-02-21] 2013-3259(IT)I - O'Hagan c Le Roi [2024-02-21] 2013-2646(IT)G - Pastuch c La Reine et al [2024-02-20] T-1068-23 - Joodaki v AGC [2024-02-20] A-311-21 ... - Freedman et al c Le Roi [2024-02-20] A-168-22 - Laquerre c Le Roi [2024-02-20] 2021-883(EI) - Kichton Contracting Ltd. v MNR et al EY Commentary Commentary Update [2024-04-08] CU 03-24 - Commentary Update (Maureen De Lisser, Toronto) [2024-03-01] CU 02-24 - Commentary Update (Maureen De Lisser, Toronto) EY Case Commentary [2024-03-12] 2024-001 - Court rules there is no donative intent in a gifting arrangement - Walby et al v The King, 2023 TCC 164 (Jeanne Posey, Vancouver) News [2024-04-18] EY N 071-24 - Federal budget – Additional measures relating to the tax system (Maureen De Lisser and Yves Plante, Toronto) [2024-04-16] EY N 070-24 - EY webinar: Federal budget 2024 [2024-04-16] EY N 068-24 - Trusts: Late-filing penalty assessed in error on some T3 returns that were filed on time (Maureen De Lisser and Lucie Champagne, Toronto) [2024-04-15] EY N 067-24 - Pre-announced 2024 federal budget tax measures (Yves Plante and Maureen De Lisser, Toronto) [2024-04-11] EY N 066-24 - REMINDER: April 16, 2024 Federal budget – EY analysis and Official documents (Lucie Champagne and Maureen De Lisser, Toronto) [2024-04-09] EY N 063-24 - REMINDER: April 16, 2024 Federal budget – EY analysis and Official documents (Lucie Champagne and Maureen De Lisser, Toronto) [2024-04-09] EY N 062-24 - In case you missed it: CRA indicates that it is reconsidering its position regarding whether a partnership that sells shares subject to an earnout agreement can use the cost recovery method for reporting a capital gain or loss (Candra Anttila and Yves Plante, Toronto) [2024-04-04] EY N 061-24 - In case you missed it: CRA comments on the rules exempting a non-resident from being considered to be carrying on business in Canada when designated investment services are provided by a Canadian service provider (Candra Anttila and Maureen De Lisser, Toronto) [2024-04-04] EY N 060-24 - March 2024 corporate tax developments (Candra Anttila, Maureen De Lisser and Yves Plante, Toronto) [2024-04-04] EY N 059-24 - In case you missed it: Individual must still meet “ordinarily inhabited” requirement to claim principal residence exemption notwithstanding COVID-19 travel restrictions (Krista Fox and Alan Roth, Toronto) [2024-04-02] EY N 058-24 - March 2024 issue of EY’s Monthly Corporate Tax Update Newsletter now available (Candra Anttila, Maureen De Lisser, and Yves Plante, Toronto) [2024-04-02] EY N 056-24 - Reminder: What’s new for 2023 corporate tax returns? (Candra Anttila, Maureen De Lisser, and Yves Plante, Toronto) [2024-04-02] EY N 055-24 - Substantively Enacted Corporate Income Tax Rates as at March 27 and March 31, 2024(Candra Anttila and Maureen De Lisser, Toronto) [2024-03-28] EY N 052-24 - In case you missed it: CRA comments on the application of two life-event exceptions to the flipped property rules (Yiyun Chen and Alan Roth, Toronto) [2024-03-26] EY N 050-24 - Pre-budget consultations report of the Standing Committee on Finance tabled (Yves Plante, Toronto) [2024-03-21] EY N 048-24 - REMINDER: New loss limitations and denials reference tool (Candra Anttila and Caitlin Morin, Toronto) [2024-03-14] EY N 045-24 - Underused Housing Tax: CRA releases notice discussing proposed amendments (Kelsey Horning and Maureen De Lisser, Toronto) [2024-03-14] EY N 044-24 - In case you missed it: CRA comments on the continued issuance of advance income tax rulings and relevance of examples of the application of GAAR in light of proposed economic substance test (Candra Anttila, Toronto and Gael Melville, Vancouver) [2024-03-14] EY N 042-24 - In case you missed it: 2023 APFF conference financial strategies and instruments CRA roundtable responses – Part 2 (Candra Anttila, Toronto and Gael Melville, Vancouver) [2024-03-14] EY N 041-24 - In case you missed it: 2023 APFF conference financial strategies and instruments CRA roundtable responses – Part 1 (Candra Anttila and Yves Plante, Toronto) [2024-03-12] EY N 040-24 - New loss limitations and denials reference tool (Candra Anttila and Caitlin Morin, Toronto) [2024-03-12] EY N 039-24 - In case you missed it: Cryptocurrency, NFTs, and Form T1135 reporting (Candra Anttila, Toronto and Gael Melville, Vancouver) [2024-03-07] EY N 037-24 - In case you missed it: Transferring assets to taxable corporate subsidiary may jeopardize tax exempt non-profit status (Kelsey Horning and Caitlin Morin, Toronto) [2024-03-07] EY N 036-24 - February 2024 corporate tax developments (Candra Anttila, Maureen De Lisser and Yves Plante, Toronto) [2024-03-06] EY N 035-24 - February 2024 issue of EY’s Monthly Corporate Tax Update Newsletter now available (Candra Anttila, Maureen De Lisser, and Yves Plante, Toronto) [2024-03-05] EY N 034-24 - April 16, 2024 Federal budget – EY analysis and Official documents (Lucie Champagne and Maureen De Lisser, Toronto) [2024-03-05] EY N 033-24 - Reminder: What’s new for 2023 corporate tax returns? (Candra Anttila, Maureen De Lisser, and Yves Plante, Toronto) [2024-03-05] EY N 032-24 - Substantively Enacted Corporate Income Tax Rates as at February 29, 2024(Candra Anttila and Maureen De Lisser, Toronto) [2024-02-29] EY N 031-24 - EY Tax Graphics of CRA document is now available (Yiyun Chen and Caitlin Morin, Toronto) [2024-02-29] EY N 030-24 - Revised Income Tax Folios released (Krista Fox and Caitlin Morin, Toronto) [2024-02-27] EY N 027-24 - Unofficial translations of 25 more CRA documents are now available (Caitlin Morin and Candra Anttila, Toronto, and Gael Melville, Vancouver) [2024-02-27] EY N 026-24 - In case you missed it: 2023 APFF federal conference CRA roundtable responses – Part 2 (Candra Anttila and Yves Plante, Toronto) [2024-02-22] EY N 025-24 - In case you missed it: Paying an additional passenger-based travel allowance to encourage carpooling leads to total travel allowance being deemed unreasonable (Krista Fox, Toronto and Gael Melville, Vancouver) [2024-02-22] EY N 024-24 - In case you missed it: 2023 APFF federal conference CRA roundtable responses – Part 1 (Candra Anttila and Yves Plante, Toronto) Tax Alerts [2024-04-16] EY TA 2024-24 - Federal budget 2024, Tax Alert 2024-24 [2024-04-03] EY TA 2024-22 - Manitoba budget 2024–25, Tax Alert 2024-22 [2024-04-01] EY TA 2024-21 - Canada’s proposed clean hydrogen investment tax credit, Tax Alert 2024-21 [2024-03-26] EY TA 2024-20 - Ontario budget 2024–25, Tax Alert 2024-20 [2024-03-21] EY TA 2024-19 - Newfoundland and Labrador budget 2024–25, Tax Alert 2024-19 [2024-03-21] EY TA 2024-18 - Saskatchewan budget 2024–25, Tax Alert 2024-18 [2024-03-20] EY TA 2024-17 - New Brunswick budget 2024–25, Tax Alert 2024-17 [2024-03-19] EY TA 2024-10 - Alberta budget 2024–25, Tax Alert 2024-10 [2024-03-19] EY TA 2024-08 - Nunavut budget 2024–25, Tax Alert 2024-08 [2024-03-13] EY TA 2024-16 - Updated CRA guidance on penalty relief for late bare trust T3 filings, Tax Alert 2024-16 [2024-03-13] EY TA 2024-15 - Québec budget 2024–25, Tax Alert 2024-15 [2024-03-08] EY TA 2024-14 - Yukon budget 2024–25, Tax Alert 2024-14 [2024-03-06] EY TA 2024-13 - CRA releases revised Information Circular on Advance Pricing Arrangements, Tax Alert 2024-13 [2024-03-06] EY TA 2024-13 - CRA releases revised Information Circular on Advance Pricing Arrangements, Tax Alert 2024-13 [2024-03-04] EY TA 2024-12 - Prince Edward Island budget 2024–25, Tax Alert 2024-12 [2024-03-04] EY TA 2024-11 - Nova Scotia budget 2024–25, Tax Alert 2024-11 [2024-02-29] EY TA 2024-09 - Canada’s proposed clean technology manufacturing investment tax credit, Tax Alert 2024-09 [2024-02-23] EY TA 2024-07 - British Columbia budget 2024–25, Tax Alert 2024-07 [2024-02-21] EY TA 2024-06 - Canada’s new clean technology investment tax credit, Tax Alert 2024-06 EY International Commentary US and International Tax [2024-04-18] EY INT 126-24 - Much-anticipated proposed regulations on stock repurchase excise tax follow earlier guidance with some modifications, including to funding rule, redemptions (EY US) [2024-04-18] EY INT 125-24 - IRS releases proposed regulations with the procedure for reporting and paying stock repurchase excise tax (EY US) [2024-04-18] EY INT 124-24 - Netherlands implements EU Public CbCR Directive, applicable as of 22 June 2024 (EY Global) [2024-04-18] EY INT 123-24 - The Latest on BEPS and Beyond: April 2024 (EY Global) [2024-04-16] EY INT 122-24 - PE Watch: Latest developments and trends, April 2024 (EY Global) [2024-04-16] EY INT 121-24 - Report on recent US international tax developments – April 12, 2024 (EY Global) [2024-04-11] EY INT 120-24 - April 24 webcast: US corporate income tax compliance: Planning for tax year 2023 and beyond [2024-04-09] EY INT 118-24 - April 19 webcast: Tax in the time of transition: Update on legislative, economic, regulatory and IRS developments [2024-04-09] EY INT 117-24 - Irish Government publishes Feedback Statement on introduction of participation exemption for foreign dividends (EY Global) [2024-04-09] EY INT 115-24 - Luxembourg tax administration publishes FAQs on Pillar Two clarifying disclosure requirements for deferred taxes (EY Global) [2024-04-09] EY INT 114-24 - Washington Dispatch for March 2024 (EY Global) [2024-04-09] EY INT 113-24 - Report on recent US international tax developments – April 5, 2024 (EY Global) [2024-04-04] EY INT 111-24 - Sales and Use Tax Quarterly Update for Second quarter of 2024 (EY US) [2024-04-04] EY INT 110-24 - China Mainland: Highlights of revised Company Law (EY Global) [2024-04-04] EY INT 109-24 - SALT News Bulletin (EY US) [2024-04-04] EY INT 108-24 - State corporate income and franchise tax developments in the first quarter of 2024 (EY US) [2024-04-02] EY INT 107-24 - APA report for 2023 shows number of APAs executed more than doubled (EY Global) [2024-04-02] EY INT 106-24 - EY publication highlights accounting implications of 2024 Q1 income tax developments (EY US) [2024-04-02] EY INT 105-24 - OECD releases sixth annual peer review report and revised peer review documents on BEPS Action 6 relating to prevention of treaty abuse (EY Global) [2024-04-02] EY INT 104-24 - Report on recent US international tax developments – March 29, 2024 (EY Global) [2024-03-28] EY INT 103-24 - The outlook for global tax policy and controversy in 2024 (EY Global) [2024-03-28] EY INT 102-24 - Australian 15% global and domestic minimum taxes draft law released (EY Global) [2024-03-26] EY INT 100-24 - German Federal Council approves amended Growth Opportunities Act bill on corporate tax reform (EY Global) [2024-03-26] EY INT 099-24 - Biden Administration's FY 2025 budget and Green Book proposals address partnership issues relevant to alternative asset management funds and BBA proceedings (EY US) [2024-03-26] EY INT 098-24 - Report on recent US international tax developments – March 22, 2024 (EY Global) [2024-03-26] EY INT 097-24 - SALT News Bulletin (EY US) [2024-03-21] EY INT 095-24 - The Latest on BEPS and Beyond: March 2024 (EY Global) [2024-03-21] EY INT 094-24 - The Latest on BEPS and Beyond: 2023 and beyond in review (EY Global) [2024-03-19] EY INT 092-24 - US FY2025 Budget contains international tax proposals, mainly stemming from prior budgets (EY Global) [2024-03-19] EY INT 091-24 - PE Watch: Latest developments and trends, March 2024 (EY Global) [2024-03-19] EY INT 090-24 - Report on recent US international tax developments – March 15, 2024 (EY Global) [2024-03-14] EY INT 089-24 - Biden FY2025 Budget calls for corporate, individual tax increases (EY US) [2024-03-14] EY INT 088-24 - IRS finalizes revised Form W-9 with new requirement for flow-through entities (EY US) [2024-03-12] EY INT 087-24 - March 22 webcast: Tax in the time of transition: Update on legislative, economic, regulatory and IRS developments [2024-03-12] EY INT 086-24 - German tax authorities revise interpretive letter on tax treatment of wages/salaries under double tax treaties (EY Global) [2024-03-12] EY INT 085-24 - EY Global Tax Controversy Flash Newsletter (Issue 67) | Transfer pricing and customs valuation – a hot topic in Asia-Pacific (EY Global) [2024-03-12] EY INT 083-24 - Washington Dispatch for February 2024 (EY Global) [2024-03-12] EY INT 082-24 - Ways & Means Subpanel holds OECD Pillar One hearing (EY Global) [2024-03-12] EY INT 081-24 - UK Spring Budget 2024 proposes business, personal, employment tax changes (EY Global) [2024-03-12] EY INT 080-24 - Report on recent US international tax developments – March 8, 2024 (EY Global) [2024-03-07] EY INT 079-24 - March 19 webcast: Accounting for income taxes: A quarterly perspective [2024-03-07] EY INT 078-24 - G20 Finance Ministers continue focus on finalizing the BEPS 2.0 project (EY Global) [2024-03-07] EY INT 077-24 - Italy issues ministerial decree providing implementation rules for Investment Management Exemption regime (EY Global) [2024-03-07] EY INT 076-24 - Italy shortens deadlines for preparing TP documentation (EY Global) [2024-03-05] EY INT 075-24 - US IRS delays Form 1042 electronic filing requirement for US and foreign withholding agents (EY Global) [2024-03-05] EY INT 074-24 - Netherlands implements bill curtailing 30% facility (EY Global) [2024-03-05] EY INT 073-24 - Report on recent US international tax developments – March 1, 2024 (EY Global) [2024-02-29] EY INT 072-24 - March 13 webcast: Spotlight on BEPS 2.0: Developments and practical implications for US MNEs [2024-02-29] EY INT 071-24 - New episode of EY talks tax external podcast now available (EY Global) [2024-02-29] EY INT 069-24 - France releases new guidance regarding employer tax due for companies that hire or host foreign nationals (EY Global) [2024-02-27] EY INT 068-24 - Australian Tax Office issues Taxpayer Alert on R&D activities conducted overseas for foreign related entities (EY Global) [2024-02-27] EY INT 067-24 - France introduces new tax and social security measures for 2024 (EY Global) [2024-02-27] EY INT 066-24 - EU Ministers revise list of noncooperative jurisdictions for tax purposes (EY Global) [2024-02-27] EY INT 065-24 - OECD releases final guidance on Pillar One Amount B on baseline distribution (EY Global) [2024-02-27] EY INT 064-24 - The Latest on BEPS and Beyond: February 2024 edition (EY Global) [2024-02-27] EY INT 063-24 - Report on recent US international tax developments – February 23, 2024 (EY Global) [2024-02-20] EY INT 062-24 - 5 March Webcast: The outlook for global tax policy and controversy in 2024 [2024-02-20] EY INT 061-24 - 28 February Webcast: Domestic tax quarterly webcast series: a focus on state tax matters [2024-02-20] EY INT 060-24 - OECD releases 2024 update on peer reviews under BEPS Action 5 on harmful tax practices (EY Global) [2024-02-20] EY INT 059-24 - Report on recent US international tax developments – February 16, 2024 (EY Global) Income Tax Rulings [2024-04-17] 2022-0939331E5 E - Workers' Compensation Settlement [2024-04-17] 2022-0927891E5 E - XXXXXXXXXX Program - Deductibility of Costs [2024-04-17] 2021-0917031E5 E - UK pensions and lifetime allowance charge [2024-04-10] 2023-0998801I7 E - Payments to Low-Income Seniors Benefit recipients [2024-04-10] 2023-0965061E5 E - Northern Residents Travel Deduction [2024-04-10] 2021-0881541E5 E - Pension benefit from Chile [2024-04-03] 2023-0990821E5 E - Definition of Designated Treaty Country [2024-04-03] 2022-0929731I7 E - Articles 18(2) and (3) of the Canada-Italy Treaty [2024-04-03] 2020-0852621E5 F - Pompier volontaire [2024-04-03] 2020-0852621E5 F - Pompier volontaire [2024-04-03] 2019-0813441E5 F - Frais de scolarité pour un cours par correspondance [2024-04-03] 2019-0813441E5 F - Frais de scolarité pour un cours par correspondance [2024-03-27] 2023-1000021E5 E - Total charitable gifts for a particular year [2024-03-27] 2023-0994141E5 E - Cost Recovery Method in IT-426R (Archived) [2024-03-27] 2023-0993691E5 E - Principal Residence Exemption [2024-03-27] 2023-0986461E5 E - Commissions Paid to a Canadian branch [2024-03-27] 2023-0974871E5 E - Medical expense tax credit (METC) - Interocular lens & prepaid medical expenses. [2024-03-27] 2023-0974081E5 E - Medical expense tax credit (METC) – Purchase price & installation of generator [2024-03-20] 2023-0991461E5 E - Residential Flipped Property Rules - Insolvency [2024-03-20] 2023-0991461E5 E - Residential Flipped Property Rules - Insolvency [2024-03-20] 2023-0990101E5 E - Flipped Property Rules - Beneficiary of an Estate [2024-03-20] 2023-0990101E5 E - Flipped Property Rules - Beneficiary of an Estate [2024-03-20] 2023-0969631E5 E - Employment Income and the Indian Act tax exemption [2024-03-20] 2014-0554901I7 F - Bourses d'études [2024-03-13] 2023-0965891E5 E - Section 115.2 [2024-03-13] 2021-0917401E5 E - Section 87 exemption and pension income [2024-03-13] 2021-0904981I7 E - Application of ss.227(6) to treaty benefits [2024-03-13] 2019-0822121E5 F - Transfer of life insurance policy from a trust to its corporate beneficiary [2024-03-06] 2024-1008251I7 E - IC 88-2 and new GAAR [2024-03-06] 2023-0990941E5 E - Brief review of Canada's taxation of non-residents [2024-03-06] 2023-0987941I7 E - Amendments to GAAR and Advance Income Tax Rulings [2024-03-06] 2021-0893791I7 E - Interest expense on subordinated income instrument [2024-03-06] 2021-0883241I7 E - Entity classification of Liechtenstein stiftung [2024-02-28] 2024-1006721E5 F - Arrangements - déclaration des fiducies [2024-02-28] 2024-1006681E5 E - Arrangements subject to trust reporting [2024-02-28] 2022-0953121E5 E - Taxable subsidiary of a 149(1)(l) [2024-02-28] 2021-0882371I7 E - Dividend payment and 94.1(1)(g) [2024-02-28] 2020-0872281I7 E - S.219 and Article X(6) of the Canada-US Treaty [2024-02-28] 2020-0872281I7 E - S.219 and Article X(6) of the Canada-US Treaty [2024-02-28] 2019-0820291E5 E - Meaning of "capital" in Article 10 of the Canada-Israel Income Tax Convention [2024-02-21] 2023-0984901C6 E - CPAC – Q20 – Guidance on Cryptocurrency [2024-02-21] 2023-0984901C6 E - CPAC – Q20 – Guidance on Cryptocurrency [2024-02-21] 2022-0945301R3 E - Post-mortem Pipeline [2024-02-21] 2022-0945301R3 E - Post-mortem Pipeline [2024-02-21] 2021-0911541I7 E - Subsection 227(6) refund of Part XIII tax [2024-02-21] 2021-0911541I7 E - Subsection 227(6) refund of Part XIII tax [2024-02-21] 2021-0889411R3 E - Multi-wing net asset butterfly reorganization [2024-02-21] 2020-0875391R3 E - Post-acquisition restructuring [2024-02-21] 2019-0820961E5 E - Prescribed International Organization [2018-12-12] 2018-0765811C6 F - Tax on Split Income [2018-12-12] 2018-0765801C6 F - Tax on Split Income [2018-12-12] 2018-0765791C6 F - Tax on Split Income [2018-12-12] 2018-0761541C6 F - HBP withdrawals straddling two calendar years [2018-12-12] 2018-0761511C6 F - Rollover to spousal trust on death Legislation Bill Status [2024-04-12] Bill Status - Progress of Legislation - Reflects all proposed amendments made up to and including April 8, 2024 NWMMs/Draft Bills [2024-04-16] PA 2024/04/16 - Notice of Ways and Means Motion to Amend the Income Tax Act and the Income Tax Regulations [PDF] Regulation Status [2024-04-12] Status of Proposed Regulations - Table of proposed regulations [PDF] - Reflects all proposed amendments made up to and including April 8, 2024  Tax Rates and Tools
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