Global

Transfer Pricing

Royal Bank Of Canada: A common sense approach to tax treaty interpretation

Michael Hunt and Steven Wenham of Herbert Smith Freehills LLP explain a transfer pricing ruling in the UK Supreme Court in favour of RBC and an oil exploration loan
Practice

How to legitimately defer the worst of Canada's departure tax when becoming a non-resident and moving to another country

The departure tax can create a substantial and unforeseen tax bill for the unaware emigrating taxpayer explains tax lawyer and accountant David J. Rotfleisch
Thought Leaders

Taxing the wealthy to the hilt would make us all much better off

Western University professor Tom Malleson presents five reasons for levying high taxes on the very rich, from the environment to (reduced) social friction
Profession

Sunday News Roundup 22.09.11: EY announces split and more Canadian accounting news 

Wrapping up the odds and ends from the past week in Canadian accounting news
Thought Leaders

The United States has rejected the OECD minimum tax. Canada should as well – Part II

Allan Lanthier: The OECD rules were developed by committee after committee and compromise after compromise, and it shows
Thought Leaders

The United States has rejected the OECD minimum tax. Canada should as well – Part I

Allan Lanthier: We should not hamstring our job creators at the precise time when our giant competitor to the south has rejected the tax
Profession

We called it: Former CPA Canada head appointed ISSB regional director

Charles-Antoine St-Jean appointed Regional Director—Americas of the International Sustainability Standards Board — an appointment we predicted
Taxation

Canada confirms intention to institute new interest and deductibility rules

Marc Pietro Allard and Marc André Gaudreau Duval of Davies on the implications of new excessive interest and financing expenses limitation rules
Thought Leaders

Most companies buying renewable energy certificates aren’t actually reducing emissions

Accounting sustainability standards must change say academics
Taxation

Canada among low corporate tax jurisdictions as global average falls

New trend of rising rates has already begun, says international accounting network
Thought Leaders

The OECD corporate minimum tax: a disaster in the making

Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
Thought Leaders

10 things everyone should know about taxation

Why Québec Premier François Legault’s ethically and legally questionable tax on the unvaxxed was not a tax but a levy