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.

Does Your Job Require You To Buy Luxury Goods? And, Can You Deduct Those Luxury Goods On Your Taxes? The Case Of Samotus v The King

In Samotus v. The King, 2025 TCC 104, the Appellant was employed by Holt Renfrew as a Designated Sales Associate for a specific clothing brand. As part of her role, she was required to maintain a well-groomed and businesslike appearance.

RS

Rotfleisch & Samulovitch P.C.

The CRA Voluntary Disclosure Program: A Guide For The Canadian Taxpayer

Between December 2022 and March 2023, the Canada Revenue Agency (CRA) introduced a series of updates to its Voluntary Disclosures Program (VDP); however, the updates are all administrative.

RS

Rotfleisch & Samulovitch P.C.

A Primer On Tax Rules For Syndicates: Courts Look Beyond Roles To Purpose, Profit

In Canadian tax law, members of a syndicate are generally treated the same when it comes to the tax consequences of their collective activities. The Income Tax Act does not define or explain the treatment of syndicate members.

RS

Rotfleisch & Samulovitch P.C.

The Taxing Reality Of Flipping Properties In Western Canada

Due to the potential for high rewards, the process of buying, renovating and then reselling houses has risen in popularity in Canada. However, it is critical for investors to be aware of the tax implications of property flipping.

MA

MLT Aikins LLP

How To Structure & Document Rental Properties So CRA Does Not Disallow Rental Expenses

RS

Rotfleisch & Samulovitch P.C.

What To Do When The CRA Freezes Your Bank Account: A Canadian Tax Lawyer's Guide

RS

Rotfleisch & Samulovitch P.C.

When Are Food Expenses, Meal Expenses Deductible In Canada? Reasonable Expenses When Travelling Is Required For Work, Says Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How NOT To Apply For GST/HST Rebate For Owner-built Homes: Case Commentary On Charleboix v HMK

RS

Rotfleisch & Samulovitch P.C.

The Three Critical Inflection Points In CRA Challenges

CT

Counter Tax Litigators

Controlling CRA Exposure: Pre-Audit To Audit (Overview)

CT

Counter Tax Litigators

Transition to Electronic Notice Delivery on TRACS

CM

Crowe MacKay LLP

Framing Gaps In SR&ED Disputes Shift Control To CRA

CT

Counter Tax Litigators

Tax Court Confirms That Interest On Income Taxes Are Not Deductible, Whether Foreign Or Domestic

MT

McCarthy Tétrault LLP

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

CT

Counter Tax Litigators

Update For Employers On Canada's Immigration And Temporary Foreign Worker Programs (Video)

Canada Immigration

GW

Gowling WLG

Investment Opportunities In Canada: The Best Businesses To Start And Invest In.

Canada Immigration

S

Sobirovs Law Firm

Out The Door, Not Off The Hook: Remedies For Employers When Post-Employment Confidentiality Obligations Are Breached

Canada Employment

WH

Williams HR Law

Canada Removes Tariffs On U.S. Goods

Canada International

BC

Blake, Cassels & Graydon LLP

No Salary, No Problem – The Use Of Dividends In Small Businesses To Reduce Tax Liability

DS

Devry Smith Frank LLP

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Highlighted Content

Does Your Job Require You To Buy Luxury Goods? And, Can You Deduct Those Luxury Goods On Your Taxes? The Case Of Samotus v The King

RS

Rotfleisch & Samulovitch P.C.

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

RS

Rotfleisch & Samulovitch P.C.

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

RS

Rotfleisch & Samulovitch P.C.

When Can Businesses Deduct Interest Payments? A Primer From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

When Full Business Income Tax, Other Than Capital Gains Tax, Is Payable If Business Activities Are Based On A "Secondary Intention" Tax Law Doctrine In An "Adventure In The Nature Of Trade" – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How The Income Tax Act Treats Settlements And Damage Awards For Wrongful Dismissals

RS

Rotfleisch & Samulovitch P.C.

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

How Are Professional Poker Winnings Taxed In Canada? Taxable Business Income And Non-Taxable Hobbies: Fournier-Giguère V. Canada Et. Al., 2025 FCA 112

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

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

Cross-border tax issues have become more and more common for Canadian taxpayers, whether they are individuals or corporations, as a quarter of the Canadian population is now immigrants.

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Traps For Professional Athletes Entering, Leaving, Or Playing In Canada: Tax-Planning Considerations For Cross-Border Professional Athletes

For professional athletes, life off the field or rink can be just as complex as it is on it, especially when it comes to understanding taxes.

RS

Rotfleisch & Samulovitch P.C.

Calgary Is Open For Business

Calgary is a growing and dynamic city that presents tremendous opportunity for businesses looking to expand. Historically known as an entrepreneurial oil and gas city, Calgary has embarked on a robust journey of economic diversification and is perfectly positioned for economic growth

Canada Commercial

BL

Borden Ladner Gervais LLP

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

TL

Torys LLP

Are You A Tax Resident Of Canada? Here's How To Know For Sure

RA

Rosen & Associates

Playing Defence: NHL And NBA Athletes Battle CRA Over Taxation Of Signing Bonuses

CW

Clark Wilson LLP

Retaliatory Taxes: Pending Legislation In U.S. Congress May Adversely Impact Returns On Inbound Investment

DW

Davies Ward Phillips & Vineberg

A Big Beautiful Blog: Base Erosion, Canada, And A Big American Bill

MT

McCarthy Tétrault 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.

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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.

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

Trusts are a common and effective tax planning tool for the distribution of income amongst different recipients.

RS

Rotfleisch & Samulovitch P.C.

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

Imagine learning, after your spouse's passing, that the Canada Revenue Agency is coming after you, for your spouse's tax debt. "Until death do us part" ...

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

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.

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

Canada Employment

F

Lawyers Financial

Navigating The New Tax Rules For Intergenerational Business Transfers

CM

Crowe MacKay LLP

What Can We Expect For U.S. Estate Tax Under A Second Trump Administration?

OE

O'Sullivan Estate Lawyers LLP

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Income Tax

Does Your Job Require You To Buy Luxury Goods? And, Can You Deduct Those Luxury Goods On Your Taxes? The Case Of Samotus v The King

In Samotus v. The King, 2025 TCC 104, the Appellant was employed by Holt Renfrew as a Designated Sales Associate for a specific clothing brand. As part of her role, she was required to maintain a well-groomed and businesslike appearance.

RS

Rotfleisch & Samulovitch P.C.

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

The CRA explains that for an entity to qualify as a non-profit organization under Section 149 (l) of the Income Tax Act, it must be organized and operated exclusively for social welfare, civic improvement, pleasure, recreation, or any other purpose except for profit'.

RS

Rotfleisch & Samulovitch P.C.

The CRA Voluntary Disclosure Program: A Guide For The Canadian Taxpayer

Between December 2022 and March 2023, the Canada Revenue Agency (CRA) introduced a series of updates to its Voluntary Disclosures Program (VDP); however, the updates are all administrative.

RS

Rotfleisch & Samulovitch P.C.

A Primer On Tax Rules For Syndicates: Courts Look Beyond Roles To Purpose, Profit

RS

Rotfleisch & Samulovitch P.C.

How To Structure & Document Rental Properties So CRA Does Not Disallow Rental Expenses

RS

Rotfleisch & Samulovitch P.C.

What To Do When The CRA Freezes Your Bank Account: A Canadian Tax Lawyer's Guide

RS

Rotfleisch & Samulovitch P.C.

When Are Food Expenses, Meal Expenses Deductible In Canada? Reasonable Expenses When Travelling Is Required For Work, Says Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

Transition to Electronic Notice Delivery on TRACS

CM

Crowe MacKay LLP

See more

Transfer Pricing

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

When the SCC confirmed that discretionary denials under s. 247(10) fall outside the Tax Court's jurisdiction, MEGLobal's appeal was effectively doomed.

CT

Counter Tax Litigators

Bank Of Nova Scotia v The King – How A Procedural Rule On Loss Carrybacks Triggered $7.9M In Interest Arrears On Tax Not Owing

In Bank of Nova Scotia v His Majesty the King, the FCA confirmed the Tax Court's decision that arrears interest could accrue until the date of a reassessment, even in situations where a subsequent loss carryback effectively offsets most of the reassessed tax liability.

RS

Rotfleisch & Samulovitch P.C.

MEGlobal Canada ULC v. The King: When Split Jurisdiction Leaves A Gap In Relief

On March 26, 2025, the Tax Court of Canada (the "Tax Court") held that it lacked jurisdiction to hear an appeal from MEGlobal Canada ULC (the "Taxpayer").

MT

McCarthy Tétrault LLP

Navigating Cross-Border Tax Challenges

RA

Robins Appleby LLP

Unlocking Canada's Potential Through Tax Reform: A Letter To Minister Champagne

OH

Osler, Hoskin & Harcourt LLP

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

MT

McCarthy Tétrault LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

MT

McCarthy Tétrault LLP

Corporate Tax 2025

BB

BCF Business Law

Transfer Pricing In Times Of Tariff Turmoil

OH

Osler, Hoskin & Harcourt LLP

See more

Latest Videos

See more

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 - Explaining Director Liability

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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