{"id":5054,"date":"2022-11-15T07:14:42","date_gmt":"2022-11-15T15:14:42","guid":{"rendered":"https:\/\/newserver.ca.andersen.com\/?p=5054"},"modified":"2025-04-10T21:41:38","modified_gmt":"2025-04-11T04:41:38","slug":"highlights-of-the-2022-fall-economic-statement","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/highlights-of-the-2022-fall-economic-statement\/","title":{"rendered":"Highlights of the 2022 Fall Economic statement"},"content":{"rendered":"\n

Prepared by Andersen in Canada, Montr\u00e9al Partner\u00a0Patrick Coutu<\/a>, Tax Director\u00a0Danny Guerin<\/a>\u00a0with support from\u00a0Maya Desrosiers<\/a><\/em><\/p>\n\n\n\n

On November 3, 2022, The Deputy Prime Minister and Minister of Finance, Chrystia Freeland, presented the 2022 Fall Economic Statement. Below is an overview of some of the major tax related announcements of this statement:<\/p>\n\n\n\n

1. Tax on share buybacks<\/strong><\/p>\n\n\n\n

The economic statement proposes to introduce a 2% corporate tax that would apply on the net value of all types of \u201cshare buybacks by public corporations in Canada\u201d. This is following in the lead of the US under the United States\u2019 Inflation Reduction Act which comes into effect on January 1, 2023, which currently has 1% excise tax on corporate stock buybacks. More details to come in the Budget of 2023 and expected to come into effect on January 1, 2024.<\/p>\n\n\n\n

2. Excess Interest and financial expense limitation (EIFEL)<\/strong><\/p>\n\n\n\n

First introduced as draft legislation on February 4, 2022 there has been a revised version of the EIFEL rules that were meant to come into effect January 1, 2023. This had been deferred to October 1, 2023.<\/p>\n\n\n\n

3. International tax reform<\/strong><\/p>\n\n\n\n

In October 2021, Canada and 136 members of the Organisation for Economic Co\u2011operation and Development (OECD)\/G20 Inclusive Framework on Base Erosion and Profit Shifting agreed to the development of a two-pillar plan. Updates in the economic statement have been proposed to the two pillars.<\/p>\n\n\n\n

Pillar One (reallocation of tax rights)<\/strong><\/p>\n\n\n\n

Pillar one ensures that global corporations that are profitable, including digital corporation pay there share of tax in the jurisdiction that their users and customers are located. The economic statement includes the framework to complete negotiations so that the treaty will implement Pillar one and can be signed in 2023 and come into force in 2024.<\/p>\n\n\n\n

Pillar Two (global minimum tax)<\/strong><\/p>\n\n\n\n

Pillar two introduces a 15% global minimum tax on profits in every jurisdiction in which they operate. The economic statement reiterates its commitments to this pillar and is continuing to work closely with international partners to manage an implementation framework, to be put in place in a timely and coordinated manner.<\/p>\n\n\n\n

4. New investment tax credits<\/strong><\/p>\n\n\n\n

Investment tax credit for clean technologies<\/strong><\/p>\n\n\n\n

Refundable tax credit will equal 30% of the capital cost of eligible equipment that is acquired and that becomes available for use on or after the day that the 2023 Budget is released. If labour conditions are not met, then a 20% rate would be available to claimants. The credit would gradually phase out with a credit rate of 20 per cent in 2032, 10 per cent in 2033, and 5 per cent in 2034 and eliminated in 2035.<\/p>\n\n\n\n

Investment tax credit for clean Hydrogen<\/strong><\/p>\n\n\n\n

The proposed refundable credit would apply for eligible investments made as of the budget day in 2023 and would be phased out after 2030, could be as high as 40% for the lowest carbon intensity tier. The maximum rate will be reduced by 10% if the company does not meet certain labour conditions. More details to come in the 2023 budget.<\/p>\n\n\n\n

5. Income Reporting by digital Platforms<\/strong><\/p>\n\n\n\n

New model rules from the (OECD) for reporting by platforms operators with respect to sellers in the sharing and Gig economy have been implemented to report certain information to the CRA. Draft legislation has been presented to come into force on January 1, 2024.<\/p>\n\n\n\n

6. Alternative minimum tax<\/strong><\/p>\n\n\n\n

The economic statement reiterates the government commitment to reviewing the minimum tax regime. The implementation will be released with the 2023 budget.<\/p>\n\n\n\n

7. Mandatory Disclosure Rules<\/strong><\/p>\n\n\n\n

New reporting requirements on \u201cnotifiable transactions\u201d and disclosure requirements for \u201cuncertain tax treatments\u201d is being deferred on the date any enacting legislation receives royal assent. The \u201cuncertain tax treatments\u201d will still come into effect for taxation years beginning after 2022, with penalties only applying after Royal Assent.<\/p>\n\n\n\n

8. Extension of the residential property flipping rule<\/strong><\/p>\n\n\n\n

The proposed Residential Property Flipping rules in the 2022 budget will go into effect as of January 1, 2023. Profits arising from dispositions of residential properties that have been owned for less than 12 months will be considered business income subject to certain exceptions.  This proposal will extend the profits arising from the disposition of to the rights to purchase a residential property via an assignment sale. In the event of a sale of constructed property, the 12-month holding period for the proposed statement will reset once the taxpayer enters into a purchase and sale agreement.<\/p>\n","protected":false},"excerpt":{"rendered":"

Prepared by Andersen in Canada, Montr\u00e9al Partner\u00a0Patrick Coutu, Tax Director\u00a0Danny Guerin\u00a0with support from\u00a0Maya Desrosiers On November 3, 2022, The Deputy Prime Minister and Minister of Finance, Chrystia Freeland, presented the 2022 Fall Economic Statement. Below is an overview of some of the major tax related announcements of this statement: 1. Tax on share buybacks The […]<\/p>\n","protected":false},"author":42,"featured_media":4407,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,146,16],"tags":[],"class_list":["post-5054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canada-revenue-agency","category-canadian-business-taxation","category-canadian-tax-law"],"acf":[],"yoast_head":"\nHighlights of the 2022 Fall Economic statement – Andersen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/highlights-of-the-2022-fall-economic-statement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Highlights of the 2022 Fall Economic statement – Andersen\" \/>\n<meta property=\"og:description\" content=\"Prepared by Andersen in Canada, Montr\u00e9al Partner\u00a0Patrick Coutu, Tax Director\u00a0Danny Guerin\u00a0with support from\u00a0Maya Desrosiers On November 3, 2022, The Deputy Prime Minister and Minister of Finance, Chrystia Freeland, presented the 2022 Fall Economic Statement. 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