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Canada: 2023 Federal Budget

www.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentary
www.dwpv.com/en/Insights/Publications/2023/Federal-Budget-2023-Major-Changes-Business
www.millerthomson.com/en/publications/communiques-and-updates/federal-budget-review/march-28-2023-3/2023-canada-federal-budget/
www.osler.com/en/resources/regulations/2023/federal-budget-briefing-2023
www.airdberlis.com/insights/publications/publication/budget-2023-raising-the-stakes-for-aggressive-tax-planning
www.canada.ca/en/department-finance/news/2023/03/government-of-canada-releases-budget-2023.html
www.dwpv.com/en/Insights/Publications/2023/Federal-Budget-2023-Major-Changes-Business
www.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentary
www.mccarthy.ca/en/insights/blogs/lay-land/federal-government-releases-budget-2023#page=1
www.mccarthy.ca/fr/node/834626#page=1
www.mccarthy.ca/en/insights/blogs/ma-and-private-equity-perspectives/federal-government-provides-detail-equity-repurchase-tax-and-proposes-other-income-sales-and-excise-tax-amendments#page=1
www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-moves/federal-government-delivers-budget-2023
www.mccarthy.ca/en/insights/blogs/terms-trade/federal-government-provides-updates-pillar-one-and-pillar-two-and-proposes-income-sales-and-excise-tax-amendments#page=1
gowlingwlg.com/en/insights-resources/articles/2023/federal-budget-2023/
www.mccarthy.ca/en/insights/blogs/canadian-employer-advisor/federal-government-proposes-new-employee-ownership-trusts-and-relief-employers-taxes-paid-respect-retirement-compensation-arrangements#page=1
www.mccarthy.ca/en/insights/blogs/canadian-energy-perspectives/federal-government-releases-proposals-relating-clean-technology-and-resource-tax-incentives#page=1
www.dentons.com/en/insights/articles/2023/march/29/canada-federal-budget-2023
www.mccarthy.ca/en/insights/blogs/techlex/federal-government-releases-proposals-relating-clean-technology#page=1
www.dentons.com/en/insights/newsletters/2023/march/29/indirect-tax-talks/new-indirect-tax-measures-announced
www.fasken.com/en/knowledge/2023/03/selected-tax-measures-in-the-2023-federal-budget-canada
www.mccarthy.ca/fr/references/livres-et-guides/commentaire-relatif-au-budget-federal-de-2023-mesures-fiscales
mcmillan.ca/insights/budget-2023-proposed-gst-hst-amendments-affect-the-scope-of-financial-services/
mcmillan.ca/insights/budget-2023-alternative-minimum-tax/
mcmillan.ca/insights/budget-2023-clean-energy-incentives-and-resource-sector-measures/
www.blakes.com/perspectives/bulletins/2023/budget-federal-2023-mesures-visant-les-regimes-de-retraite-les-avantages-sociaux-et-la-remunerati
mcmillan.ca/insights/budget-2023-an-expanded-general-anti-avoidance-rule-is-on-the-horizon/
www.osler.com/fr/ressources/reglements/2023/info-budget-federal-2023
www.stikeman.com/en-ca/kh/tax-law/2023-federal-budget-sales-and-excise-tax-measures
mcmillan.ca/insights/publications/budget-2023-employee-ownership-trust-measures-unveiled/
www.torys.com/our-latest-thinking/publications/2023/03/2023-budget
www.blakes.com/perspectives/bulletins/2023/budget-federal-2023-presentation-de-certaines-mesures-fiscales
www.blakes.com/insights/bulletins/2023/2023-federal-budget-selected-tax-measures?lang=en-ca
www.torys.com/our-latest-thinking/publications/2023/04/highlights-of-canadas-2023-federal-budget
www.bennettjones.com/Blogs-Section/Canada-Clarifies-and-Expands-Proposal-for-Equity-Buyback-Tax
www.bennettjones.com/Blogs-Section/Supplemental-Pension-Plans-Secured-with-Letter-of-Credit-Budget-Proposes-Refundable-Tax-Relief
www.dentons.com/en/insights/newsletters/2023/april/5/dentons-batteries-and-evs-bulletin/2023-federal-budget
www.blakes.com/insights/bulletins/2023/2023-federal-budget-green-energy-tax-incentives
www.torys.com/our-latest-thinking/publications/2023/04/2023-federal-budget
www.mccarthy.ca/en/insights/blogs/canadian-energy-perspectives/federal-budget-2023-smr-update#page=1
www.dwpv.com/fr/Insights#/article/Publications/2023/Federal-Budget-2023-Major-Changes-Business
www.mccarthy.ca/fr/references/livres-et-guides/commentaire-relatif-au-budget-federal-canadien-de-2023-energie-propre-et-incitatifs-fiscaux
www.dwpv.com/en/Insights/Publications/2023/Two-Percent-Tax-Share-Buybacks-Public
www.fasken.com/en/knowledge/2023/04/bulletin-2023-federal-budget-proposes-clean-technology-investment-tax-credit
www.thor.ca/blog/2023/05/principal-tax-measures-from-federal-budget-2023-part-1-personal-and-private-company-measures/
www.thor.ca/blog/2023/05/principal-tax-measures-from-federal-budget-2023-part-2-public-company-and-financial-institution-measures/
www.dentons.com/en/insights/newsletters/2023/may/4/dentons-canada-tax-insights-podcast-series/episode-12-tax-measures-announced#page=1
www.blakes.com/insights/bulletins/2023/budget-bill-2023-changes-for-financial-institution
www.osler.com/en/resources/regulations/2023/implementing-budget-2023-key-developments-for-financial-services-providers
www.thor.ca/blog/2023/05/principal-tax-measures-from-federal-budget-2023-part-3-clean-energy-initiatives/
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/may-11-2023-2/proposed-changes-general-anti-avoidance-rule/
www.blakes.com/insights/bulletins/2023/more-changes-to-canadian-anti-money-laundering-leg
fin.canada.ca/drleg-apl/2023/nwmm-amvm-0423-eng.html
www.budget.canada.ca/2023/pdf/budget-2023-en.pdf
www.canada.ca/en/department-finance/news/2023/07/statement-by-the-deputy-prime-minister-on-international-tax-reform-negotiations.html
Canada rejects OECD’s one-year extension of digital services tax moratorium (osler.com)

See also:
Multilateral Convention on the Implementation of Tax Treaty Measures to Prevent Base Erosion and Profit Shifting. – BASHAM

Update:
Department of Finance releases draft legislation on Budget 2023 proposals and other notable tax measures – Thorsteinssons LLP Tax Lawyers
Consultations on measures announced in Budget 2023 begin | Miller Thomson LLP | Canadian Business Law Firm
www.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentary
Canada releases modified proposals to amend the general anti-avoidance rule | Insights | Torys LLP
Dentons – Strengthening the general anti-avoidance rule: What taxpayers need to know
Revised Draft Legislation for Share Buyback Tax | McCarthy Tétrault
Canada’s Proposed Share Buyback Tax | Stikeman Elliott
www.millerthomson.com/en/insights/