4:00 PM – 5:15 PM (ET) | 2:00 PM – 3:15 PM (MT) | 1:00 PM – 2:15 PM (PT)
Connection details will be sent to registrants ahead of the event.
Lost in the Shuffle: Unenacted Tax Proposals You May Have Missed
Over the past few years, Canada’s tax landscape has been shaped by significant proposed reforms as well as targeted amendments to address perceived legislative gaps. Among them are a series of technical tweaks and adjustments that, while overshadowed by more high-profile changes, remain highly relevant for international tax practitioners and their clients. These pending amendments may not have grabbed headlines, but are expected to have a meaningful impact.
In this session, our panel will provide a refresher on key proposals that remain in legislative limbo, including updates to the shareholder loan rules (s. 15(2)), the expansion of non-resident withholding tax (s. 212(13.1)), changes to the FAPI tax rate for CCPCs and related surplus adjustments, and amendments to the foreign affiliate reorganization rules.
Join us as we shine a light on these overlooked but important proposals still in play.
Presenters:
David Bunn (Partner, Deloitte Canada)
Alexandra Carbone (Partner, McCarthy Tetrault)
Carolyn MacDonald (Partner, KPMG Canada)
Christopher Montes (Partner, Felesky Flynn)