Some Federal and Provincial/Territorial Financial Relief Measures Relating to COVID-19

Revised on 3 June 2020, 8:10 a.m. (Disponible en français : Quelques mesures de soutien financier des gouvernements fédéral, provinciaux et territoriaux concernant la COVID-19) The outbreak of the novel coronavirus (COVID-19) is causing financial strain across Canada. This HillNote provides an overview of some measures by federal, provincial and territorial governments to address the…

Executive Summary – How Do Digital Multinationals Legally Avoid Tax in Canada?

(Disponible en français : Résumé – Comment les multinationales du numérique échappent-elles légalement à l’impôt au Canada?) According to the Organisation for Economic Co-operation and Development (OECD), multinational enterprises are using increasingly aggressive practices to reduce the amount of tax they have to pay, and some of them are creating off-shore subsidiaries or shell companies.…