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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.

Waivers Of The Statute-Barred Period Also Benefit Taxpayers

In its recent decision in Canada v. Csak,[1] the Federal Court of Appeal revisited the role of and consequences from the filing of a waiver in respect of the normal reassessment period

MT

McCarthy Tétrault LLP

Law Change Relating To Trusts Owning Residential Property

If you have a trust that holds your principal residence, be aware that since 2017, the law has changed regarding a trust's eligibility to claim the principal residence exemption.

DG

De Grandpré Chait

New Guidance From The CRA: Transactions Subject To The GAAR

2024 saw considerable changes to Canada's general anti-avoidance rule (the "GAAR"), applying retroactively to transactions occurring on or after January 1, 2024.

MT

Miller Thomson LLP

Navigating The Federal Flipped Property Rule: What You Need To Know

With real estate audits on the rise, staying ahead of tax rules has never been more crucial. The Canada Revenue Agency (the "CRA'') and Revenu Québec have intensified their scrutiny of real estate transactions.

MT

Miller Thomson LLP

La Cour canadienne de l'impôt radie des hypothèses incohérentes et des nouvelles pénalités dans les procédures du Ministre

MT

McCarthy Tétrault LLP

Prorogation Et Le Crédit D'impôt Pour L'exploration Minière : Un Avertissement

MT

McCarthy Tétrault LLP

Case Commentary: The King V. Csak – Why Filing A Waiver For A Tax Reassessment Must Be Done Within The Normal Reassessment Period—or The Waiver Will Be Invalid

RS

Rotfleisch & Samulovitch P.C.

How Are Limited Partnerships Taxed In Canada? Advantages And Drawbacks From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Trap: Are The Tax Advantages Of A Charitable Remainder Trust Worth It For Canadian Cryptocurrency Investors?

RS

Rotfleisch & Samulovitch P.C.

Règle fédérale sur les reventes précipitées de biens : voici les points à retenir

MT

Miller Thomson LLP

Nouvelles Directives De L'ARC : Opérations Assujetties À La DGAE

MT

Miller Thomson LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

MT

McCarthy Tétrault LLP

Interpretation Act - Friend & Foe?

MK

Millar Kreklewetz

Corporate Tax 2025

BB

BCF Business Law

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Webinars

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Recorded on 18 Mar 2025 | 2:00 PM

Relocation to Switzerland for Entrepreneurs, Investors, High-Net Worth Individuals and Families

LL

LINDEMANNLAW

Recorded on 21 Jan 2025 | 3:00 PM

2025 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CCCA | Mondaq

TC

The Canadian Corporate Counsel Association

Recorded on 3 Dec 2024 | 10:00 AM

CYPRUS: Unlocking Business Prospects

PL

Patrikios Legal

Recorded on 9 Jul 2024 | 3:00 PM

Webinar: 2024 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Highlighted Content

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

RS

Rotfleisch & Samulovitch P.C.

Income Tax Deductions From Short-term Rental Income: Disallowed Tax Deduction Changes

RS

Rotfleisch & Samulovitch P.C.

2024 Tax Alert: CRA Implements Capital Gains Tax Increase Despite Stalled Legislation – The Unique Tax Challenges For Employee Stock Options & Payroll Tax

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

How Canada's New Luxury Tax Act Affects High-Net-Worth Taxpayers

RS

Rotfleisch & Samulovitch P.C.

FINTRAC And CRA Team Up To Combat Money Laundering The Proceeds Of Tax Evasion Using Real Estate

RS

Rotfleisch & Samulovitch P.C.

What Are A Taxpayer's Rights During An Access To Information And Privacy (ATIP) Request For Their Own Tax Records? Canadian Tax Lawyer Explains

RS

Rotfleisch & Samulovitch P.C.

Consequences Of Failure To File Valid Business Limit Allocation Agreement With CRA And Missing Out On The Small Business Deduction

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's View On How The CRA Becomes A Victim Of Its Own Incompetence

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

RS

Rotfleisch & Samulovitch P.C.

Transfer Pricing

Charting The Strategic Path Through A Transfer Pricing Dispute

Taxpayers can easily make mistakes navigating a transfer pricing dispute without strategically considering the choices of pursuing domestic avenues for relief or pursuing treaty-based avenues...

MT

McCarthy Tétrault LLP

Corporate Tax 2025

There are several options available when doing business in Canada. The choice of structure is generally dictated by a number of factors, based mainly on tax and liability considerations. The most used structures are:

BB

BCF Business Law

Transfer Pricing In Times Of Tariff Turmoil

The evolving landscape of U.S. tariffs and Canadian countermeasures presents significant challenges for multinational groups...

OH

Osler, Hoskin & Harcourt LLP

The Price Is Right? The Role Of Transfer Pricing Across Supply Chains Of Multinational Companies

Canada International

BL

Borden Ladner Gervais LLP

Tax Avoidance Comparative Guide

MT

Miller Thomson LLP

The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law

DS

Devry Smith Frank LLP

Federal Court Of Appeal Rules That Arrears Interest Exceed Tax Payable Following Audit And Loss Carryback Request

MT

McCarthy Tétrault LLP

Canadian Global Minimum Tax, Digital Services Tax And Other International Tax Reforms

OH

Osler, Hoskin & Harcourt LLP

CRA's Power To Audit And Assess: New Developments, Old Problems

OH

Osler, Hoskin & Harcourt LLP

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Withholding Tax

Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024

The federal government's 2024 budget announced the introduction of new measures to track cryptocurrency transactions and crackdown on tax evasion related to crypto-asset markets.

RS

Rotfleisch & Samulovitch P.C.

Corporate Tax 2025

There are several options available when doing business in Canada. The choice of structure is generally dictated by a number of factors, based mainly on tax and liability considerations. The most used structures are:

BB

BCF Business Law

Employers' Guide To Specific Tax, Reporting Obligations For Remote Workers To The CRA: Canadian Tax Lawyer

Since the COVID-19 Pandemic, the shift to remote work has transformed the employment landscape in Canada. It is estimated that about 40% of Canadians either work completely remotely or follow a hybrid arrangement.

RS

Rotfleisch & Samulovitch P.C.

How Increased Global Competition Is Reshaping Tax Priorities

EY

Ernst & Young

Le gouvernement du Canada annonce le report de la mise en œuvre du changement au taux d'inclusion des gains en capital jusqu'au 1er janvier 2026

FF

Fasken (French)

Update On The 2024 Capital Gains Inclusion Rate: Draft Legislation Released

BM

Bateman MacKay LLP

Trust Residency Unraveled: How Central Management Determines Tax Obligations

MM

Mills & Mills

CRA Reaffirms Withholding Taxes For Non-resident Contractors Under Regulation 105 And Its Recent Update: A Canadian Tax Lawyer Explains The Tax Rules

RS

Rotfleisch & Samulovitch P.C.

Top Three Tax Issues In Co-Investments

TL

Torys LLP

See more

Tax Authorities

Waivers Of The Statute-Barred Period Also Benefit Taxpayers

In its recent decision in Canada v. Csak,[1] the Federal Court of Appeal revisited the role of and consequences from the filing of a waiver in respect of the normal reassessment period

MT

McCarthy Tétrault LLP

Law Change Relating To Trusts Owning Residential Property

If you have a trust that holds your principal residence, be aware that since 2017, the law has changed regarding a trust's eligibility to claim the principal residence exemption.

DG

De Grandpré Chait

New Guidance From The CRA: Transactions Subject To The GAAR

2024 saw considerable changes to Canada's general anti-avoidance rule (the "GAAR"), applying retroactively to transactions occurring on or after January 1, 2024.

MT

Miller Thomson LLP

Navigating The Federal Flipped Property Rule: What You Need To Know

MT

Miller Thomson LLP

Canadian Market Entry: Key Considerations

Canada Commercial

MT

McCarthy Tétrault LLP

La Cour canadienne de l'impôt radie des hypothèses incohérentes et des nouvelles pénalités dans les procédures du Ministre

MT

McCarthy Tétrault LLP

Clean Incentives: Navigating The Potential Of The Clean Technology Manufacturing Investment Tax Credit (Podcast)

Canada Strategy

BJ

Bennett Jones LLP

Prorogation Et Le Crédit D'impôt Pour L'exploration Minière : Un Avertissement

MT

McCarthy Tétrault LLP

Interpretation Act - Friend & Foe?

MK

Millar Kreklewetz

See more

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.

Using A Trust In Your Estate Plan

This Advisory provides an overview of the legal concept of a trust, including its role in family wealth preservation and management.

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

We talked to financial planner, Sally McRae, about the conversations she has with women about some of life's biggest questions—how to save, how to spend, and how to (literally) live long and prosper.

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

Calculating Estate Administration Tax

CM

Casey & Moss LLP

Estate Planning For Beneficiaries With Additional Support Needs In Manitoba

MA

MLT Aikins LLP

Not "Trusting" Average Canadians: Exceptions Added To New Trust Reporting Rules

BL

Borden Ladner Gervais LLP

Post-Mortem Tax Planning In Canada

RA

Rosen & Associates

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Latest Videos

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Tax Litigation Video Series - What To Do After Your CRA Tax Assessment (Video)

AB

Aird & Berlis LLP

2024 Budget Changes: Real Estate, Home Taxes And Rentals

F

FH&P Lawyers

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

RA

Rosen & Associates

2022 Tax Dispute Resolution Monthly Update | Session 5 (Video)

GW

Gowling WLG

Moodys Tax Plus – An Experience You Don't Want To Miss (Video)

MP

Moodys Private Client Law LLP

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