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...
Canadian and U.S. Tax Laws: A Review of 2016 and a Look Ahead to 2017
The year 2016 was eventful from a Canadian tax perspective, with the current Liberal government introducing its first federal budget and important judicial developments that included two decisions in tax cases by the Supreme Court of Canada. Conversely, while U.S. tax developments in 2016 were limited to regulatory changes – some of them quite significant – it is anticipated that 2017 will mark the beginning of major legislative tax developments as the president-elect’s new administration begins to implement promised tax reforms.
This article looks back at tax developments in Canada and the United States in 2016 and offers a look forward to possible Canadian and U.S. tax developments in 2017.
Canadian Tax Review and Outlook
- Key Canadian tax developments in 2016
- Outlook for Canadian tax developments in 2017
U.S. Tax Review and Outlook
- Key U.S. tax developments in 2016
- Outlook for U.S. tax developments in 2017
Download the Canadian Tax Review and Outlook.
Download the U.S. Tax Review and Outlook.
Key Contacts
Related
Dec. 19, 2024 - Despite a strong start to the year, activist activity in Canada in 2024 tapered to pre-pandemic levels. This reversion to more historic annual totals follows a notable resurgence of shareholder demands directed at Canadian public companies in 2023, when shareholder engagement reached its...