Canadian update: New reasonable-expectation-of-profit rule

February 15 2004

Proposed amendments to the Income Tax Act (Canada), released on October 31 2003, will have a significant impact on planning and structuring for the acquisition of businesses and properties in Canada

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Awards

View the official winners of the 2025 Social Impact EMEA Awards

Shailyn Tirado, December 10 2025

Direct Tax

CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%

Sam Sholli, December 09 2025

Direct Tax

Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool

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Direct Tax

Unveiling ITR's Global Tax 50 2025

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut

Tom Baker, December 08 2025

Cormann is OECD secretary-general

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Woldenberg is CEO of Chicago toymaking company Learning Resources

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Lula, as he is commonly known, is Brazil’s president

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Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim

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Perez is global practice leader of Alvarez & Marsal Tax

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Monaghan is CEO of the Fair Tax Foundation

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