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Select Tax Measures in Canada s Bill C-59 | Blake, Cassels & Graydon LLP

Highlights - On November 28, 2023, the Department of Finance (Finance) tabled a Notice of Ways and Means Motion to implement the Fall Economic Statement Implementation.

Financial institution group entitiesCanada revenue agencyInternational taxNational revenueDepartment of finance introduces revisedDigital services taxDigital services tax actClean energyParliament onDeans knight income corpClean technologySupreme courtDepartment of financeMeans motionFall economic statement implementation actFall economic statement

CRA Designates Notifiable Transactions and Updates Mandatory Disclosure Guidance | Blake, Cassels & Graydon LLP

Introduction - On November 1, 2023, the Canada Revenue Agency (CRA) released a list of transactions that have been designated as the first “notifiable transactions” under.

Indirect transfer of trust propertyDepartment of finance introduces revisedCanada revenue agencyIndirect transfer of trust property to anotherOld trust to holdcoStraddle loss creation transactions usinga partnershipFederation of law societies canadaAvoidance of deemed disposal trust propertyValue usinga dividendNational revenueIncome tax actBlakes bulletinMandatory disclosure updateFinance introduces revised rulesUpdated guidanceCanada revenue agency publishes guidance

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