GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Canada / Ontario · Proposed legislation
Ontario proposes producer-only eligibility for animation tax credit
On 29 October 2026, Ontario’s Fall Economic Statement proposed limiting Ontario Computer Animation and Special Effects tax-credit eligibility to eligible film and television producers. Detailed legislative amendments are promised with the 2027 Budget, so the announcement does not itself change current claimants’ entitlement.
Canada / Ontario · Proposed legislation
Ontario advances beneficial-ownership reporting bill to committee
On 5 November 2026, Ontario’s Legislative Assembly carried second reading of Bill 143 and referred it to the finance committee. Its beneficial-ownership provisions would expand identifying information, address subsidiary exemptions and introduce rules for changes to information filed through the planned registry.