In this article published in Tax Notes International, Davies partner Nathan Boidman reviews the decision by the Federal Court of Appeal in Univar Holdco Canada ULC v. The Queen, particularly in the context of the 2016 Income Tax Act amendments concerning surplus stripping rules and the general anti-avoidance rule on foreign parties’ recovery of funds invested in indirect acquisitions of Canadian targets.
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Federal Budget 2024: How It Impacts You and Your Business
Apr. 16, 2024 - On April 16, 2024 (Budget Day) the Honourable Chrystia Freeland, Deputy Prime Minister of Canada and Minister of Finance, delivered the Liberal Party’s federal budget (Budget 2024). Budget 2024 included a number of proposed changes to the Income Tax Act (ITA) and other tax legislation. ...
Governance Insights: 10 Trends that GCs and Boards Need to Know
Jan. 24, 2024 - The latest edition of Davies’ Governance Insights is now available. In this issue, we explore 10 important trends that will help general counsel and boards navigate the year ahead. In order to help you with your strategic and compliance planning, we discuss issues including the...
