This annual publication is produced by the National Tax Group of Fraser Milner Casgrain LLP (FMC), together with CCH.

This edition contains editorial comments regarding the tax proposals announced in the 2013 Federal Budget by the Honourable James M. Flaherty, P.C., M.P., Minister of Finance.

Tax Analysis

Several FMC tax lawyers are on the Editorial Board of the CCH Canadian Tax Reporter, and even more are involved in writing the CCH tax commentary in the Reporter. On March 21, 2013, FMC tax lawyers and CCH participated in the Budget lockup to produce the CCH commentary on the Budget's tax measures. Following the lockup, the document was reviewed by members of FMC's National Tax Group who also had the opportunity to provide their commentary.

To view the Resolutions and CCH editorial commentary, please click here.

Federal Budget Documents

For complete budget documents, please click here.

About Fraser Milner Casgrain LLP (FMC)

FMC is one of Canada's leading business and litigation law firms with more than 500 lawyers in six full-service offices located in the country's key business centres. We focus on providing outstanding service and value to our clients, and we strive to excel as a workplace of choice for our people. Regardless of where you choose to do business in Canada, our strong team of professionals possess knowledge and expertise on regional, national and cross-border matters. FMC's well-earned reputation for consistently delivering the highest quality legal services and counsel to our clients is complemented by an ongoing commitment to diversity and inclusion to broaden our insight and perspective on our clients' needs. Visit: www.fmc-law.com

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.