In this edition of the International Tax Newsletter by McCarthy Tétrault, Yaroslavna Nosikova provides an update on the implementation of the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting and what it means for Canada and other signatories; Dean Xiao summarizes changes to the deadline for corporations to file their T1134 forms; and Justin Shoemaker and John Yuan summarize the Tax Court of Canada’s decision in Cameco Corporation in regard to sham, recharacterization rules, and what taxpayers should take away from the case.