Notables

COVID-19 (Coronavirus) Update for Tax Professionals

Latest update: April 7, 2021

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New issue of the Canadian Tax Journal

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!

Open access

Member-only access

Notice to the Public and the Profession

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.

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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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