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Canada Federal Budget 2023 Highlights

Prepared by Andersen in Canada, Montreal Partner Danny Guérin with support from Kiran Younas On the 28th of March 2023, Deputy Prime Minister and Minister of Finance, the Honourable Chrystia Freeland, presented Budget 2023 entitled “A Made-in-Canada Plan: Strong Middle Class, Affordable Economy, Healthy Future”. The Budget 2023 announces new measures to make sure that the very wealthy […]

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Budget of Quebec 2023

March 28, 2023

Prepared by Andersen in Canada, Montreal Partner Danny Guérin. The following is a summary of the main tax measures proposed in the 2023-2024 Quebec budget Corporate tax measures: Personal Income Tax Measures: Other tax measures

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Canada’s Underused Housing Tax

January 6, 2023

The Government of Canada enacted a 1% Underused Housing Tax (“UHT”)  on the fair market value of Canadian residential real estate held by certain owners.  Various exemptions apply to limit the application of this tax.  This tax is effective January 1, 2022 and requires reporting by May 1, 2023. Who Does UHT Apply To? UHT […]

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2% Share Buyback Tax: What to Expect?

January 5, 2023

Prepared by Andersen in Canada, Montreal Partner Danny Guérin with support from Stéphanie Perras. The 2022 Federal Fall Economic Statement announced a two-percent tax that would applyon the net value of all types of share buybacks made by public corporations in Canada. Thetax would come into effect on January 1, 2024. The statement indicates that more detailswill be […]

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