Canada’s arrest of Huawei CFO Meng Wanzhou on a provisional US Department of Justice warrant on December 1, and the subsequent retaliatory detention in China of two Canadians, Michael Kovrig and Michael Spavor (and now reports of a third Canadian detainee), raise the obvious question as to what damage has been done to Canada-China relations […]

First Principles There is strong and enduring connection between trade and a country’s tax law dealing with international connections of taxpayers and their income earning activities.  Most commonly, as in Canada’s case, this connection underlies domestic tax rules to reconcile overlapping tax claims of Canada and other countries by providing suitable credit for foreign taxes […]

Caring About Others’ Tax Systems The Minister of Finance continues to explain Canada’s commitment to multilateral trade with competitiveness in view. Recent news releases by the Department of Finance reflect this. The Minister evidently is equally aware of the possible implications of tax changes, particularly in the United States, for Canadian taxation, no doubt with […]

I recently appeared (July 26), with Dr. Laura Dawson, Director of the Canada Institute at the Wilson Center (and a member of the CGAI Advisory Council), before the Commonwealth Parliamentary Association’s Canadian Regional Conference in Ottawa to speak on Canada’s current trade situation. The CPA membership consists of federal, provincial and territorial legislators. Below are my consolidated remarks.   Constructive powers like […]