Paperback, Thomson Reuters
The 2025 edition of Introduction to International Tax in Canada is marked by a sense of uncertainty. The United States has expressed dissatisfaction with certain aspects of international taxation, as well as specific elements of Canada’s tax system. Moreover, given that the reduction in the U.S. corporate tax rate in 2017 appears to have significantly affected Canada’s international investment position, the possibility of another corporate tax cut in the U.S. should be taken seriously.
As in previous years, this edition includes several improvements and updates. Many of the rules outlined in this publication are unlikely to change in the short term. However, the situation is evolving rapidly, and a cautious approach is advisable, particularly with regard to Pillar One, Pillar Two, and the digital services tax.
In addition, Gabriella Sobodker has joined Lyne Latulippe in contributing to Chapter 3.
The authors are: Jean-Pierre Vidal, Julie Robson, Marie-Pierre Allard, Marwah Rizqy, Cindy Harvey, Raphaël Clément, Annick Provencher, Candace M. Marriott, Angelo Nikolakakis, Allison Christians, Jayme Yeung, Mathieu Gendron, Camille Rivard, Sophie Casgrain, Chantal Jacquier, Nadia Rusak, Jonathan Charron, Judith Charbonneau Kaplan, Sara-Michelle Marcotte-Génier, Marie Blanchard, Delphine Latulippe, Lyne Latulippe, Gabriella Sobodker, Laura Gheorghiu, Malya Amghar, Vincent Dionne, Vincent Langlois, Julie Michaud, Sébastien Rheault, Jing Yu Wang, Chantal Bélanger, Nicolas Benoît-Guay.