Five new Topic Pages were added:
- Short-Term Rentals
- Locations à court terme
- Worker Cooperatives Capital Gains Exemption
- Déduction pour gains en capital pour la conversion de coopérative de travailleurs
- Employee Ownership Trust Capital Gains Exemption
- Exemption des gains en capital pour une fiducie collective des employés
- Tax on Repurchases of Equity
- Impôt sur les rachats de capitaux propres
- Hybrid Mismatch Rules
- Règles d'asymétrie hybride
Five Topic Pages were recently updated:
- Excessive Interest and Financing Expense Limitation (EIFEL)
- Restriction des dépenses excessives d'intérêts et de financement (RDEIF)
- General Anti-Avoidance Rule (GAAR)
- Règle générale anti-évitement (RGAÉ)
- Alternative Minimum Tax (AMT)
- Impôt minimum de remplacement (IMR)
- Capital Losses
- Pertes en capital
- Inclusion Rate for Taxable Capital Gains and Allowable Capital Losses
- Taux d'inclusion des gains en capital imposables et des pertes en capital déductibles
New commentary has been added to the Canadian Tax Reporter:
- Tax on Repurchases of Equity
- Zero-emission technology manufacturing deduction
- Immediate intergenerational business transfer
- Excessive interest and financing expenses limitation
- Group ratio—definitions
- Hybrid mismatch arrangements
- Restricted interest and financing expenses
- Substantive CCPC
- Hybrid Mismatch Rules (Part I)
- Hybrid Mismatch Rules (Part II)