Canada: Tax

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.

Découvrez les stratégies juridiques pour contester une nouvelle cotisation relative aux prix de transfert au Canada, incluant les recours devant l'ARC, la Cour canadienne de l'impôt et les procédures amiables internationales. Ce guide examine les facteurs décisionnels critiques, les considérations liées aux litiges fiscaux et le rôle des témoins experts dans la résolution de différends complexes en matière de prix de transfert.

Probate is the legal process through which a deceased person's will is validated by the courts, and the administration of his or her estate is carried out according to the terms of the will.

La récente décision rendue par la Cour supérieure du Québec Noël c. Birk (2026 QCCS 187) offre une leçon essentielle en matière de partage successoral lorsqu'une succession comprend des actifs enregistrés comme...

De nombreux Canadiens rêvent de posséder une résidence secondaire aux États-Unis. Que ce soit un appartement en copropriété en Floride...

When the Canada Revenue Agency’s tax auditors can’t rely on your official books and records—whether it’s because they’re incomplete, disorganized, or non-existent—they don’t just shrug and move on.

Foreign exchange bureaus operating in Canada are subject to a comprehensive compliance regime under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, administered primarily by the Financial Transactions and Reports Analysis Centre of Canada, alongside tax reporting obligations enforced by the Canada Revenue Agency.

Cross-border taxpayers, corporations, investors, and high-net-worth individuals increasingly face scrutiny from both the Canada Revenue Agency (CRA) and the Internal Revenue Service (IRS).

Navigate the complexities of Canadian transfer pricing audits with expert guidance on documentation requirements, CRA audit powers, and privilege protection. Learn strategic approaches to functional interviews, information requests, and compliance obligations while understanding the consequences of non-compliance and proposed legislative changes that could significantly impact audit procedures.

Découvrez les stratégies juridiques pour contester une nouvelle cotisation relative aux prix de transfert au Canada, incluant les recours devant l'ARC, la Cour canadienne de l'impôt et les procédures amiables internationales. Ce guide examine les facteurs décisionnels critiques, les considérations liées aux litiges fiscaux et le rôle des témoins experts dans la résolution de différends complexes en matière de prix de transfert.

Canadian taxpayers facing cross-border tax disputes have access to several treaty-based relief mechanisms, including the Mutual Agreement Procedure (MAP), Accelerated Competent Authority Procedure (ACAP), and Advance Pricing Arrangements (APA). When competent authorities cannot reach agreement, mandatory binding arbitration may be available under certain tax treaties to resolve double taxation issues and ensure consistent treatment across jurisdictions.