Nathan Boidman, Michael Kandev and Ian Caines have co-authored an article for Bloomberg Tax about the controversy between Canada and the United States over Canada’s proposed digital services tax (DST).
The Canadian government first proposed the DST in 2020, calling for a 3% tax on certain digital revenues from large businesses. The controversy has come to a head with bill C-59, draft legislation introduced in late November to enact the tax.
The Proposed Enhancement of the CRA’s Audit Powers, Part One: Under Penalty of Perjury
May 03, 2024 - The following article was originally published in Law360 Canada. Budget 2024 proposes to substantially bolster the Canada Revenue Agency’s (CRA) audit powers, underscoring the increasing burden on taxpayers to comply with information requests and the consequences of non-compliance. ...
Federal Budget 2024: How It Impacts You and Your Business
Apr. 16, 2024 - The Honourable Chrystia Freeland, Deputy Prime Minister of Canada and Minister of Finance, delivered the Liberal Party’s federal budget (Budget 2024) on April 16, 2024. Budget 2024 included a number of proposed changes to the Income Tax Act (ITA) and other tax legislation. The most...
