Canadian update: Non-resident investors targeted in income fund reform

May 22 2004

In the midst of considerable debate on the potential tax leakage from income fund structures, the Canadian government has introduced several changes affecting pension funds and non-resident investors in Canadian income funds

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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

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Direct Tax

Unveiling ITR's Global Tax 50 2025

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