On November 21, 2017, the OECD Council approved the contents of the 2017 Update to the OECD Model Tax Convention.
The 2017 Update primarily comprises changes to the OECD Model Tax Convention and related commentary that were developed through the…
On November 23, 2017, the PBO released its analysis estimating the potential fiscal magnitude of changes to passive income taxation based on Finance Canada’s July 18, 2017, consultation document.
The PBO’s analysis also factors in the October 18, 2017 Department…
On November 21, 2017, the Auditor General released its Fall Report containing the results of 6 audits completed since the summer, including an audit of the timeliness and accuracy of information provided by Canada Revenue Agency Call centres.
Some key…
On November 10, 2017, the Department of Finance released proposed legislation concerning an excise duty framework for cannabis products for comment. The proposed duty would apply to all cannabis products available for legal sale, including fresh and dried cannabis, cannabis…