Jan. 31, 2025 - First published by the Canadian Tax Foundation in (2024) 72:4 Canadian Tax Journal. Treaty Provides Unique Benefits To Canadians Migrating To The United States Canadians who emigrate to the United States or elsewhere face many decisions and considerations...
Announcement
Davies Lawyers Author Bloomberg Tax Article on Canada’s Digital Services Tax
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.
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Federal Court of Appeal Confirms CRA Can Collect Arrears Interest Despite Absence of a Tax Debt
Dec. 04, 2024 - The Federal Court of Appeal (FCA) recently dismissed the Bank of Nova Scotia’s (BNS) appeal and upheld the Canada Revenue Agency’s (CRA) practice of charging arrears interest on a non-existent tax debt where audit adjustments increase taxable income that is offset by the carryback of a loss...
