Tax Law and International Tax Law

For too long, Canadian tax law penalized business owners who wanted to keep their life’s work in the family. A sale to a stranger entitled the vendor to the lifetime capital gains exemption (LCGE) — currently $1,302,938 for 2026, indexed annually — sheltering over a million dollars of gain from tax.

As cryptocurrency continues to gain acceptance in commercial transactions, some Canadian employers have started compensating employees using digital assets such as Bitcoin or Ethereum.

The Supreme Court of Canada’s decision in Stewart v Canada, 2002 SCC 46, represents a foundational shift in Canadian tax law concerning what constitutes a “source of income” under the Income Tax Act.

Gifts of private company shares present unique opportunities for charitable giving in Canada, but they involve complex tax and legal considerations that charities must carefully navigate.

Ontario's electricity distribution sector faces an unprecedented convergence of infrastructure renewal, explosive demand growth, and grid modernization requirements. With a projected $120 billion capital deficit over 25 years, the province's fragmented network of local distribution companies must navigate complex federal tax barriers, municipal governance conflicts, and the urgent need for consolidation to unlock institutional investment and ensure long-term grid reliability.

A CRA tax audit can be stressful under any circumstances. The situation becomes even more challenging when a taxpayer has suffered a serious injury, faces a substantial tax reassessment based on a CRA net worth audit, and discovers that important procedural opportunities were missed during the early stages of a tax dispute.

For too long, Canadian tax law penalized business owners who wanted to keep their life’s work in the family. A sale to a stranger entitled the vendor to the lifetime capital gains exemption (LCGE) — currently $1,302,938 for 2026, indexed annually — sheltering over a million dollars of gain from tax.

The Supreme Court of Canada’s decision in R v Jarvis, 2002 SCC 73, remains the leading authority in Canadian tax law on the boundary between a civil tax audit and a criminal tax investigation. For any Canadian taxpayer facing aggressive CRA scrutiny, understanding the Jarvis framework is not optional — it is essential.

As cryptocurrency continues to gain acceptance in commercial transactions, some Canadian employers have started compensating employees using digital assets such as Bitcoin or Ethereum.

The perception that Internal Revenue Service enforcement is stronger than Canada Revenue Agency enforcement is common among taxpayers and advisors, particularly in cross-border contexts.

Permanent establishment Canada analysis has become increasingly complex due to the OECD’s 2025 remote work guidance. Remote work permanent establishment Canada risk is now a central concern for businesses operating across borders and provinces.

Le 15 mai 2026, les gouvernements du Canada et de l'Alberta ont conclu un accord de mise en œuvre établissant le cadre du protocole d'accord signé le 27 novembre 2025. Cet accord vise à poursuivre la croissance économique, l'exécution de projets prioritaires et l'augmentation de la production énergétique de l'Alberta. Le présent bulletin examine les considérations fiscales relatives au projet d'oléoduc, à l'élargissement du crédit d'imp&#