Canada: Tax

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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.

2026 CRA Callback Service For EFilers: Pro Tax Tips And Critical Details For Tax Preparers

The EFile Association of Canada / Association de TED du Canada has long advocated for improved CRA access for electronic filers (EFilers) and tax professionals.

RS

Rotfleisch & Samulovitch P.C.

Using AI To Prepare Legal Documents? They Might Not Have Privilege Protection In Canada

The rapid evolution of artificial intelligence (AI) is transforming legal practices worldwide, offering tools that can draft documents, analyze cases, and streamline research with unprecedented speed.

RS

Rotfleisch & Samulovitch P.C.

When Offshore Trusts Escape Section 94: How To Leverage Planning Opportunities Within Canada’s Exempt Foreign Trust Rules

Canada’s non-resident trust regime under section 94 of the Income Tax Act is one of the most significant anti-deferral frameworks in Canadian international tax law.

RS

Rotfleisch & Samulovitch P.C.

CRA Trust Reporting Requirements In Canada: T3 Filing Rules, Bare Trust Updates & Tax Audit Risk

Canada’s trust reporting framework has undergone significant reform in recent years as part of broader efforts to improve tax transparency and prevent tax avoidance through undisclosed beneficial ownership arrangements.

RS

Rotfleisch & Samulovitch P.C.

How The Canadian Foreign Accrual Property Income (FAPI) Regime Works—and Why It Matters To Foreign Corporations, Foreign Trusts

RS

Rotfleisch & Samulovitch P.C.

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : janvier et février 2026

MT

McCarthy Tétrault LLP

Amex Bank Of Canada v. The King (2026 FCA): Federal Court Of Appeal Confirms GST/HST Input Tax Credits Cannot Be Recovered For Credit-Card Loyalty Rewards Programs In Exempt Canadian Financial Services

RS

Rotfleisch & Samulovitch P.C.

Contempt Of Court In Canadian Tax Litigation Is A High Bar In Canada: Lessons From MNR v Carflex Distribution Inc. (2025 FC)

RS

Rotfleisch & Samulovitch P.C.

Canadian Charity Revocation Guide: CRA Audit Triggers, Revocation Tax, And Appeal Strategy

RS

Rotfleisch & Samulovitch P.C.

A Taxing Situation: Can Canadian Tech Contractors Working For U.S. Or Overseas Companies Incorporate?

FR

Fillmore Riley

ExxonMobil Wins In Tax Court In Transfer Pricing Dispute

BJ

Bennett Jones LLP

British Columbia 2026 Budget: Updates To PST

MT

McCarthy Tétrault LLP

Keeping Canadian Start-ups Canadian

BL

Borden Ladner Gervais LLP

Estimative Methods, Statute-barred Years, And The Burden Of Proof: Navigating An Uncertain Legal Landscape

MT

Miller Thomson LLP

Constructive Dismissal And Quiet Quitting

Canada Employment

MA

MLT Aikins LLP

Why Organizations Initiate Workplace Culture Assessments: Reactive Triggers And Proactive Opportunities

Canada Employment

B

Bernardi

Canada's Anti-Deferral Regime And The FAPI Rules: When Offshore Trust Structures Trigger More Tax

RS

Rotfleisch & Samulovitch P.C.

Canadian Immigration Tips: Expanding Your Business In Canada With Alexandra Cole And Peter Salerno (Video)

Canada Immigration

Gs

Green and Spiegel

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

RS

Rotfleisch & Samulovitch P.C.

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Highlighted Content

Using AI To Prepare Legal Documents? They Might Not Have Privilege Protection In Canada

RS

Rotfleisch & Samulovitch P.C.

2026 CRA Callback Service For EFilers: Pro Tax Tips And Critical Details For Tax Preparers

RS

Rotfleisch & Samulovitch P.C.

Canada's Anti-Deferral Regime And The FAPI Rules: When Offshore Trust Structures Trigger More Tax

RS

Rotfleisch & Samulovitch P.C.

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

RS

Rotfleisch & Samulovitch P.C.

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

RS

Rotfleisch & Samulovitch P.C.

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

MP

Moodys Private Client Law LLP

Dix Affaires À Connaître En Matière D'impôt Sur Le Revenu Au Canada En 2025

L'année écoulée a été marquée par un nombre de développements jurisprudentiels importants qui continuent à façonner l'interprétation et l'administration du régime d'imposition du Canada.

MT

McCarthy Tétrault LLP

Does Your Remote Employee's Home Office Create A Permanent Establishment?

The Organisation for Economic Co-operation and Development (the OECD) recently published an update to its Model Tax Convention on Income and on Capital...

D

Dentons Canada LLP

Husky Energy: Canadian Court Of Appeal Confirms Denial Of Beneficial Ownership

DW

Davies Ward Phillips & Vineberg

The World's First Carbon Border-adjusted Tax Enters Its Definitive Phase: What It Means For Canada

BL

Borden Ladner Gervais LLP

Emigrating From Canada To Barbados: Can You Recover Canadian Departure Tax By Disposing Of Property As A Barbados Tax Resident?

RS

Rotfleisch & Samulovitch P.C.

Bilan de l'année 2025 dans le domaine des différends fiscaux : Nouveau gouvernement et pouvoirs accrus de l'autorité taxatrice

BC

Blake, Cassels & Graydon LLP

How Canada's New ITC Provisions Work For Non-taxable Entities And Why It's Important

GW

Gowling WLG

Cross-Border Giving Update: Canadian Charities Cannot Use The Canada- US Tax Treaty To Fund American Charities Directly

Worldwide Commercial

MT

McCarthy Tétrault LLP

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Inheritance Tax

6 Strategies To Minimize Probate Fees In Your Estate Plan

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.

RS

Rotfleisch & Samulovitch P.C.

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

MP

Moodys Private Client Law LLP

Foreign Beneficiaries And Foreign Estate Taxes: With Globalization Comes Complexity

Canadian families are more global than ever and this trend will only continue.

OE

O'Sullivan Estate Lawyers LLP

U.S. Estate Tax Planning For Canadians Under The One Big Beautiful Bill Act

A

Altro LLP

Happy New Year: U.S. Estate Tax Reform And The Impact Of The One Big Beautiful Bill Act On Canadians

Worldwide Family

OE

O'Sullivan Estate Lawyers LLP

The GRE: What It Is, Why Use It, And How To Keep It

OE

O'Sullivan Estate Lawyers LLP

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

RS

Rotfleisch & Samulovitch P.C.

"Until Death Do Us Part": Am I Responsible For My Partner's Tax Bill?

MT

Miller Thomson LLP

Looking To Make 2025 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law LLP

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Income Tax

When Offshore Trusts Escape Section 94: How To Leverage Planning Opportunities Within Canada’s Exempt Foreign Trust Rules

Canada’s non-resident trust regime under section 94 of the Income Tax Act is one of the most significant anti-deferral frameworks in Canadian international tax law.

RS

Rotfleisch & Samulovitch P.C.

CRA Trust Reporting Requirements In Canada: T3 Filing Rules, Bare Trust Updates & Tax Audit Risk

Canada’s trust reporting framework has undergone significant reform in recent years as part of broader efforts to improve tax transparency and prevent tax avoidance through undisclosed beneficial ownership arrangements.

RS

Rotfleisch & Samulovitch P.C.

How The Canadian Foreign Accrual Property Income (FAPI) Regime Works—and Why It Matters To Foreign Corporations, Foreign Trusts

The foreign accrual property income (FAPI) regime aims to prevent Canadian tax deferral on passive income earned through foreign entities.

RS

Rotfleisch & Samulovitch P.C.

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : janvier et février 2026

MT

McCarthy Tétrault LLP

Contempt Of Court In Canadian Tax Litigation Is A High Bar In Canada: Lessons From MNR v Carflex Distribution Inc. (2025 FC)

RS

Rotfleisch & Samulovitch P.C.

A Taxing Situation: Can Canadian Tech Contractors Working For U.S. Or Overseas Companies Incorporate?

FR

Fillmore Riley

Keeping Canadian Start-ups Canadian

BL

Borden Ladner Gervais LLP

Méthodes d'estimation, années frappées de prescription et fardeau de la preuve : Comment s'y retrouver dans un contexte juridique incertain

MT

Miller Thomson LLP

De Facto Directors: Beware Of What You Did Not Sign Up For

Canada Commercial

Farris LLP

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Transfer Pricing

ExxonMobil Wins In Tax Court In Transfer Pricing Dispute

On March 6, 2026, the Tax Court of Canada (the Tax Court) issued a judgment (Judgment) in the matter of ExxonMobil Canada Resources Company v His Majesty the King, 2026 TCC 42 (the Tax Court Appeal)...

BJ

Bennett Jones LLP

Tax Perspectives: Review Of 2025 And 2026 Outlook

Over the past years the Government of Canada ("Government") has furthered tax reform by announcing legislative proposals and draft legislation and enacting technical amendments...

MT

McCarthy Tétrault LLP

The First Five FCA Tax Decisions Of 2026

In an eventful start to 2026, the Federal Court of Appeal (FCA) has already released five notable tax decisions. Signalling an active and consequential year ahead...

BC

Blake, Cassels & Graydon LLP

Tax Alert: Changes To Canada's Transfer Pricing

SL

Segal GCSE LLP

A Welcome Reset: CRA Guidance Signals A More Balanced Approach To Voluntary Disclosures

GW

Gowling WLG

Bilan de l'année 2025 dans le domaine des différends fiscaux : Nouveau gouvernement et pouvoirs accrus de l'autorité taxatrice

BC

Blake, Cassels & Graydon LLP

Canada's 2025 Budget Proposes Major Transfer Pricing Changes

DW

Davies Ward Phillips & Vineberg

Budget 2025: Effect On M&A Market

Canada Commercial

C

Cassels

Budget 2025 et la primauté du fond : nouvelles règles canadiennes en matière de prix de transfert

MT

Miller Thomson LLP

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Latest Videos

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Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

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

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