Canada budget 2013: Thin capitalisation rules broadened

March 26 2013

Canada’s 2013 federal budget (Budget 2013) was released on March 21 2013 and focused on spending in support of job creation and on tightening a number of tax measures. It also included a number of significant developments from a cross-border perspective that are highlighted here.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Treasury has released final and proposed BEAT regulations

A taxing week: Solution for tax agent regulator not a solution for all

With the three-year anniversary of the PwC tax scandal approaching, it’s time to take stock of how tax agent regulation looks today

Tom Ravlic, January 16 2026

Direct Tax

Pillar two is revising global tax competition with a 15% minimum tax rate

This week in tax: Businesses should prepare for pillar two disputes, firm warns

Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran

Sam Sholli, January 16 2026

Transfer Pricing

EY hires four senior PwC tax partners in Australia

Among those joining EY is PwC’s former international tax and transfer pricing head

Sam Sholli, January 15 2026

Direct Tax

Grant Thornton UK adds eight tax partners

The UK firm made the appointments as it seeks to recruit 160 new partners over the next two years

Sam Sholli, January 14 2026

Direct Tax

Irvine, CA, USA - May 6, 2022: Exterior view of Baker Tilly's office in Irvine, California. Baker Tilly US, LLP is a public accounting and consulting firm headquartered in Chicago, Illinois.

Baker Tilly International records 31% tax service line growth

The network’s tax service line grew more than those for audit and assurance, advisory and legal services over the same period

Sam Sholli, January 14 2026

Direct Tax

Base_of_two_pillars_at_Viborg_Katedralskole_320x215

‘Sigh of relief’ for multinationals after pillar two side-by-side agreement

The deal is a ‘real win’ for US-based multinationals and its announcement is a welcome relief, experts have told ITR

Sam Sholli, January 13 2026

Direct Tax

Washington DC Capitol view on cloudy sky background

Ex-US Supreme Court advocate stands trial over tax affairs

Tom Goldstein, who is now a blogger, is being represented by US law firm Munger, Tolles & Olson

Sam Sholli, January 12 2026

Direct Tax

A taxing week: Tax need not be just about revenue for governments (yes, seriously!)

In looking at the impact of taxation, money won't always be all there is to it

Sam Sholli, January 09 2026

Direct Tax

Australia’s TPB welcomes Andrew Orme as new secretary

Australia’s Tax Practitioners Board is set to kick off 2026 with a new secretary to head the administrative side of its regulatory activities.

Tom Ravlic, January 09 2026

Direct Tax

This week in tax: Ireland records €8.6 billion rise in tax receipts

Ireland’s Department of Finance reported increased income tax, VAT and corporation tax receipts from 2024; in other news, it’s understood that HSBC has agreed to pay the French treasury to settle a tax investigation

Sam Sholli, January 09 2026