Osler, Hoskin & Harcourt

Application of subsection 2(1) of the Global Minimum Tax Act (Canada)

Regulatory review under the Bank Act of the proposed acquisition of Laurentian Bank of Canada by Fairstone Bank of Canada, along with the sale of certain Laurentian Bank portfolios to National Bank of Canada.

Legislative Proposals Relating to the Income Tax Act (Technical Amendments) released on August 15, 2025 – and in particular the proposed changes to subdivision i of Part I of the Income Tax Act.

Hybrid mismatch rules in Bill C-59. An act to implement certain provisions of the fall economic statement tabled in parliament on November 21, 2023 and certain provisions of the budget tabled in parliament on March 28, 2023.

Proposal in Budget 2021 - proposed limits on interest deductibility

Proposal in Budget 2021 – proposed limits on interest deductibility.

Making submissions on proposed legislation for clean energy investment tax credits.

2025 Federal Budget related to subdivision i of the Income Tax Act Income Tax Act with respect to taxation of foreign income Income Tax Act with respect to subsection 53(2) which relates to amounts to be deducted in computing the adjusted cost base of property.

2025 Federal Budget related to subdivision i of the Income Tax Act

Inquiries/representations regarding foreign affiliate rules in the Income Tax Act.

Proposal in Budget 2021 – proposed limits on interest deductibility Legislative proposals to subdivision H of the Income Tax Act (Technical Amendments) released August 2022

Consulting on the qualified investment rules for registered plans under the Income Tax Act (Canada) and the Income Tax Regulations (Canada).