Anti-Avoidance Symposium: Critiques & Potential Reform of the GAAR | July 15
Young Practitioner Focus Conference | September 9
Western Canada Conference | September 29 & 30
Ontario Tax Conference | October 26 & 27
The Canadian Tax Foundation website houses a wide variety of webinars, webcasts, and recordings of key sessions from previously held events
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Latest update: April 7, 2021
Volume 69, Issue 1: The latest issue of Canada’s leading source of insight into tax law, economics, and public finance in Canada is now available!
Update on Registry Services: In light of the evolving circumstances surrounding the pandemic, the Tax Court of Canada’s Registry offices are operating with significantly reduced staff on-site.
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February 8, 2021: Québec- mandatory disclosures to Revenu Québec relating to determined transactions
On September 24, 2020, following the assent of Bill 42 (2020), the mandatory disclosure mechanism was extended to transactions or
series of transactions that will be determined by the Minister of Revenu.
In the coming weeks, the first determined transactions will be published in the Gazette officielle du Québec.
A taxpayer who carries out a transaction or a series of transactions, of which the form and substance of the facts specific to the taxpayer are significantly
similar to a transaction determined by the Minister, must disclose it to Revenu Québec by completing the form. TP-1079.DI.
Advisors and promoters who market or promote an operation determined by the Minister must complete form TP-1079.CP.
In the event of non-compliance with these new obligations, penalties will apply. In addition, the taxpayer or members of the partnership who carried
out the designated transaction are exposed to other consequences.
March 17, 2021: The four determined transactions
- Avoidance of deemed disposal of trust property
- Payment to a non-treaty country
- Multiplication of the capital gains deduction
- Tax attribute trading
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