Tax Law and International Tax Law

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

In Malek v The King (2026 TCC 84), the Tax Court of Canada examined the Canada Revenue Agency’s (CRA) use of the net worth assessment method against a trucking corporation and its shareholder-managers.

Canada's film, television, and interactive digital media production industry continues to thrive as a multibillion-dollar sector, supported by world-class facilities, skilled workforce, and competitive advantages including lower production costs and favorable exchange rates. Dentons' comprehensive guide examines the federal and provincial tax credits, funding programs, and incentives available to producers choosing Canada as their production destination. The guide details eligibility requirements and key fi

Green retrofits come with real tax consequences. Understanding how the CRA treats CGHAP grants, rental property deductions, ACB adjustments, principal residence exemption interactions, Class 43.1 eligibility, and Quebec provincial tax obligations is essential before you apply.

Crypto losses are not all deductible in the same way. In Canada, the core question is not simply whether a taxpayer lost money on Bitcoin, Ether, Tao or another token.

How the Supreme Court of Canada’s unified textual, contextual and purposive approach in Canada Trustco continues to govern every general anti-avoidance rule assessment issued by the CRA.

Toronto property owners face a significant and growing municipal tax obligation that has caught many off guard — the Vacant Home Tax, commonly referred to as the VHT.

Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

The government’s own Auditor General has confirmed it: if you call the CRA for tax advice, there is an 83% chance the answer will be wrong.

Online content creation has become a serious source of income for many creators. Recent reports suggest that actress Shannon Elizabeth earned more than seven figures in her first week on OnlyFans platforms, even if the platform is foreign or the payments are processed outside Canada.

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.