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 […]

Canada’s new Federal Underused Housing Tax (“UHT”) is in effect for owners of Canadian residential properties as of December 31, 2022. Originally intended for non-Canadian owners, some Canadian citizens and permanent residents (“Canadians”) may be subject to this tax unless they timely file UHT tax returns. Intended for Non-Canadians The law is aimed at non-Canadian […]

Voici un résumé des principales mesures fiscales proposées dans le cadre du budget du Québec de 2023-2024 Mesures fiscales visant les sociétés : Mesures fiscales visant les particuliers : Autres mesures fiscales