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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

The Canada Revenue Agency (CRA) has expansive powers to enforce compliance with the Income Tax Act, notably through Section 231.2, which allows the agency to demand documents or information from individuals or entities during a tax audit.

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

Subsection 231.1(1) of the Income Tax Act (ITA) outlines the powers of CRA during a tax audit or examination. Before the legislative changes in 2022, the text read as follows...

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide to the Canadian Tax Treatment Of Domestic, Foreign Retirement Compensation Arrangements (RCAs) for High-Income Earners: Lessons from Martin v The King

Retirement planning is a cornerstone of long-term financial security, especially for high-income earners and corporate executives whose pensionable earnings often exceed the thresholds permitted under traditional retirement savings vehicles.

RS

Rotfleisch & Samulovitch P.C.

Top 10 Tax Tips For Navigating Your Obligations In Canada's Platform Economy

The rise of the platform economy, encompassing gig work, freelancing, online sales, and short-term rentals, has created new income opportunities for many Canadians.

RS

Rotfleisch & Samulovitch P.C.

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Consequences Of A Foreign Life Insurance Policy: CRA's Form T1135 And Reporting Requirements – Canadian Tax Lawyer Explains What You Need To Do

RS

Rotfleisch & Samulovitch P.C.

Input Tax Credit Documentation

MT

McCarthy Tétrault LLP

U.S. Tax Retaliation Measures: What's At Stake For Canada's Investment Sector

BL

Borden Ladner Gervais LLP

How A New U.S. Tax Bill Could Impact Canadian Financial Institutions

TL

Torys LLP

What Developers And Builders Need To Know About The First-Time Home Buyers GST Rebate

TM

Torkin Manes LLP

Provincial Budgets Offer Timely Opportunities For Canadian Businesses Amid Uncertainty

RS

RSM Canada

The Pontiff's US Tax Dilemma: Should You, Like Pope Leo XIV, Consider Renouncing Your US Citizenship?

MP

Moodys Private Client Law LLP

How An Heir Was Taxed 75% By The UK, Spain On His Inheritance (Just Crumbs Left) And How Tax Treaties Prevent Double Taxation

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Osman v The King – GST/HST New Housing Rebate Claim Denied Due To Lack Of Intention To Occupy Property First

RS

Rotfleisch & Samulovitch P.C.

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Webinars

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24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Mondaq

Highlighted Content

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

RS

Rotfleisch & Samulovitch P.C.

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

RS

Rotfleisch & Samulovitch P.C.

How The Mutual Agreement Procedure (MAP) Can Help Businesses And Individuals Resolve Cross-Border Tax Problems, Plus Tips From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order') Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne'eman Foundation Canada, 2024 FC 1932

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Facts 2025

RS

Rotfleisch & Samulovitch P.C.

What Are The CRA Tax Breaks For Canadian Caregivers? Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And The Canada Caregiver Credit (CCC)

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

RS

Rotfleisch & Samulovitch P.C.

Sales Taxes: VAT, GST

Top 10 Tax Tips For Navigating Your Obligations In Canada's Platform Economy

The rise of the platform economy, encompassing gig work, freelancing, online sales, and short-term rentals, has created new income opportunities for many Canadians.

RS

Rotfleisch & Samulovitch P.C.

Input Tax Credit Documentation

Randy Schwartz, Simon Douville, and Hubert Cadotte recently spoke at the Tax Executive Institute 2025 Annual Meeting in Ottawa on the challenges faced by businesses claiming input tax credits (ITC)...

MT

McCarthy Tétrault LLP

What Developers And Builders Need To Know About The First-Time Home Buyers GST Rebate

On May 27, 2025, the Government of Canada introduced proposed legislative amendments to the Excise Tax Act (Canada) to establish a new Goods and Services Tax ("GST")...

TM

Torkin Manes LLP

Case Commentary: Osman v The King – GST/HST New Housing Rebate Claim Denied Due To Lack Of Intention To Occupy Property First

RS

Rotfleisch & Samulovitch P.C.

A Primer On Tax Evasion And How To File Voluntary Disclosure Application – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Election Promise Fulfilled GST/HST Relief For First Time Home Buyers Of Pre-Construction Homes

SB

Sorbara Law

Federal Election 2025 Tax Implications

MR

McLennan Ross LLP

GST 101: GST Registration Rules

MK

Millar Kreklewetz

Le Manitoba s'apprête à taxer l'infonuagique – Quelle sera l'incidence de la TVD élargie sur votre entreprise?

MT

Miller Thomson LLP

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Capital Gains Tax

Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now

In recent years, the explosive growth of cryptocurrency has attracted the attention of investors, entrepreneurs—and now, tax authorities.

RS

Rotfleisch & Samulovitch P.C.

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

Corporate structures in Canada often involve various strategies for managing share ownership, capital returns, and shareholder interests.

RS

Rotfleisch & Samulovitch P.C.

The Pontiff's US Tax Dilemma: Should You, Like Pope Leo XIV, Consider Renouncing Your US Citizenship?

When the white smoke emerged, and Robert Prevost became Pope Leo XIV on May 8, 2025, he didn't just assume the spiritual leadership of over a billion Catholics.

MP

Moodys Private Client Law LLP

Clauses d'indexation sur les bénéfices futurs dans le cadre de fusions et acquisitions de sociétés fermées : Négociation, rédaction et stratégie

Canada Commercial

FF

Fasken (French)

Should Founders Incorporate Their Startups In The United States Or Canada?

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Crypto Transactions: Capital Gains Or Business Income? What You Need To Know

Canada Technology

DS

Devry Smith Frank LLP

Federal Election 2025 Tax Implications

MR

McLennan Ross LLP

Probate Planning In BC: Is The Juice Worth The Squeeze?

BC

Boughton Law Corporation

Navigating Cross-Border Tax Challenges

RA

Robins Appleby LLP

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Tax Authorities

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

The Canada Revenue Agency (CRA) has expansive powers to enforce compliance with the Income Tax Act, notably through Section 231.2, which allows the agency to demand documents or information from individuals or entities during a tax audit.

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

Subsection 231.1(1) of the Income Tax Act (ITA) outlines the powers of CRA during a tax audit or examination. Before the legislative changes in 2022, the text read as follows...

RS

Rotfleisch & Samulovitch P.C.

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

The Canada Revenue Agency (CRA) operates a dedicated unit known as the Criminal Investigations Program. This division is responsible for investigating tax fraud, tax evasion, and other tax-related offences.

RS

Rotfleisch & Samulovitch P.C.

Top 10 Tax Tips For Navigating Your Obligations In Canada's Platform Economy

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Consequences Of A Foreign Life Insurance Policy: CRA's Form T1135 And Reporting Requirements – Canadian Tax Lawyer Explains What You Need To Do

RS

Rotfleisch & Samulovitch P.C.

IFW April 2025 Newsletter – The Latest News On Changes In Response To U.S. Tariffs

Canada International

IF

Israel Foulon Wong

Input Tax Credit Documentation

MT

McCarthy Tétrault LLP

U.S. Tax Retaliation Measures: What's At Stake For Canada's Investment Sector

BL

Borden Ladner Gervais LLP

How A New U.S. Tax Bill Could Impact Canadian Financial Institutions

TL

Torys LLP

See more

Property Taxes

How To Dispute Your Tax Assessment Under Toronto's 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023

The City of Toronto now marks its third year of imposing the Vacant Home Tax ("VHT") on property owners in Toronto.

RS

Rotfleisch & Samulovitch P.C.

A Guide To Avoiding Litigation And Enforcing Rights For Real Estate Agents

In February of 2017, the plaintiff Jun Dai signed an agreement of purchase and sale ("APS") for a house (the "Property") to be built by developer, Primont Homes (Caledon) Inc. in a new subdivision.

Canada Real Estate

Woitzik Polsinelli LLP

Le débat sur les dates : un nouveau sujet de controverse dans le cadre des appels en matière d'évaluation

Le 15 mai 2025, le gouvernement provincial a publié son budget de 2025, sans donner quelque signe que ce soit d'une réévaluation générale des impôts fonciers.

Canada Real Estate

MT

Miller Thomson LLP

The Date Debate: A New Battleground In Assessment Appeals

MT

Miller Thomson LLP

Quebec Budget 2025: Major Implications For Public Utility System Operators

MT

McCarthy Tétrault LLP

Budget du Québec 2025 : Implications majeures pour les exploitants de réseaux de services publics

MT

McCarthy Tétrault LLP

B.C. Court Of Appeal Upholds Assessment Of Foreign Buyer Tax

Canada Real Estate

BC

Blake, Cassels & Graydon LLP

Nova Scotia Set To Reduce HST Rate

MK

Millar Kreklewetz

2025 Vacant Home Taxes Across Canada

BM

Bateman MacKay LLP

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Latest Videos

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BTC Series: A Tip For Tax Season (Video)

WG

Watson Goepel LLP

Tax Litigation Video Series - What To Do When The CRA Calls (Video)

AB

Aird & Berlis LLP

2024 Budget Changes: Real Estate, Home Taxes And Rentals

FH

FH&P Lawyers

Leafs' Leader, Tavares, Challenges CRA Over Tax Dispute (Video)

RA

Rosen & Associates

2023 Tax Dispute Resolution Quarterly Update | Session 1 (Video)

GW

Gowling WLG

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