HWTs, ELHTs and the ITA

  • August 29, 2019

The CBA’s Pensions and Benefits Law Section is generally supportive of proposals from Finance Canada to convert health and welfare trusts to employee life and health trusts, and to amend some existing ELHT rules under the Income Tax Act.

Technicalities: Commenting on proposed changes to tax law

  • July 02, 2019

Canada’s foreign affiliate dumping rules were first introduced in 2012, designed to prevent foreign enterprises from “dumping” foreign affiliates into their Canadian subsidiaries in a way that would erode the Canadian tax base.