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EY’s Guide to Canada’s Foreign Affiliate Taxation Rules is an easy-to-use reference guide designed to assist Canadian tax professionals in understanding the main aspects of the Canadian taxation rules concerning investments in foreign affiliates.
This guide provides commentary on the relevant Canadian tax legislation as of September 1, 2015, and reflects judicial decisions and our understanding of the current administrative policies and assessing practices as published by the Canadian tax authorities as of that date. The commentary is cross-referenced to the relevant legislation, court cases, and administrative material. Numerous examples that illustrate the application of the tax rules are provided.
Any proposed legislation or regulations particular to the taxation of investments in foreign affiliates that were released by the federal government on or before September 1, 2015, but not enacted or promulgated as of that date are discussed. However, this guide does not provide an extensive history of the relevant amendments that have been made to the legislation or regulations discussed in this guide.
Store entry revised: November 2015
Publication Date: January 2016
Number of Pages: 468