International tax alert archive
International tax alert is published as issues develop.
November 20, 2012: Hong Kong and Canada sign income tax agreement
October 26, 2012: Canadian government reintroduces “upstream loan” rules and other foreign affiliate proposals
October 17, 2012: Canadian government introduces revised budget proposals on foreign affiliate “dumping”
August 15, 2012: Canadian government releases revised budget proposals on foreign affiliate “dumping”
March 29, 2012: Canadian budget impacts investment in foreign affiliates by Canadian subsidiaries
February 28, 2012: Velcro Canada wins beneficial ownership case
August 25, 2011: New foreign affiliate proposals on distributions, reorganizations and other transactions
August 22, 2011: Finance introduces new rules on repatriation from foreign affiliates, including loans of taxable surplus
June 2, 2011: Tax Information Exchange Agreements Ratified with Bermuda and the Cayman Islands
April 20, 2011: Glitch will delay ratification of many Canadian tax information exchange agreements
February 17, 2010: New CRA positions on hybrid entity provisions of the Canada-US treaty
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