International tax alert archive
International tax alert is published as issues develop.
October 16, 2013: Canada-Malaysia tax treaty update
May 31, 2013: Tax Court rules on scope of Canadian foreign affiliate anti-avoidance rule in Lehigh
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
This publication is produced by Deloitte LLP as an information service to clients and friends of the firm, and is not intended to substitute for competent professional advice. No action should be initiated without consulting your professional advisors. Your use of this document is at your own risk.