Canada: Capital Gains 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.

How CRA Treats Cryptocurrency Tax In Divorce And Family Law Settlements In Canada

Crypto in divorce in Canada presents unique hurdles for couples managing Bitcoin, Ethereum, and other digital assets amid separation.

RS

Rotfleisch & Samulovitch P.C.

Crypto Estate Planning In Canada: CRA Tax Treatment On Death, Wills And Inheritance

Cryptocurrency has become a significant source of wealth for many Canadians. Whether an individual holds Bitcoin as a long-term investment, actively trades digital assets, participates in staking programs, or engages in decentralized finance (DeFi), cryptocurrency can create unique estate planning challenges that do not arise with traditional investments.

RS

Rotfleisch & Samulovitch P.C.

The Inside Scoop On 5 Aggressive Tactics The CRA Is Using In Cryptocurrency Audits

The Canada Revenue Agency (CRA) has significantly expanded its cryptocurrency tax enforcement efforts in recent years.

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

Decentralized Finance (DeFi) continues to deliver strong opportunities for Canadian crypto investors through yield farming, lending, liquidity provision, and staking.

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Reporting: Canada vs. U.S. (2026); CRA Digital Asset Rules Compared To IRS Form 1099-DA Reporting

RS

Rotfleisch & Samulovitch P.C.

The Complete Arbitrage Betting Canada Tax Guide: Canadian Tax Implications For Prediction Market And Arbitrage Profits (Updated June 2026)

RS

Rotfleisch & Samulovitch P.C.

When Does Real Property Become Inventory: Capital Gains vs. Business Income In 555 Avenue Inc. v. The King

RS

Rotfleisch & Samulovitch P.C.

Can The CRA Trace Cryptocurrency? How Blockchain Analytics And AI Are Used In Canadian Crypto Tax Audits

RS

Rotfleisch & Samulovitch P.C.

How The CRA Uses Artificial Intelligence In Canadian Tax Audits: What Taxpayers Must Know Now

RS

Rotfleisch & Samulovitch P.C.

Post-Mortem Planning Just Got A Little Bit Easier: Amendments To 164(6) Loss Carryback

GR

Gardiner Roberts LLP

The Stock Option Buyout Trap: Why A Canadian Tax Lawyer Says Tax Timing Is Everything

RS

Rotfleisch & Samulovitch P.C.

Property Transfers And Flipped Property Rules Under Section 85 Of The ITA: A Welcome Flexibility For Internal Reorganizations

MT

Miller Thomson LLP

Employee Ownership Trusts: A New Succession Planning Option For Canadian Business Owners

FR

Fillmore Riley

Stress-Testing The U.S. Flip: Benefits Of Canadian Incorporation

F

Fasken

International Crypto Fraud Crackdown: How CRA Treats Tax Losses From Crypto Scams In Canada

RS

Rotfleisch & Samulovitch P.C.

Sanctions Trump Contracts: Canadian Court Interprets “Control” Under Russian Sanctions

Canada International

C

Cassels

QSBC Shares And The 24 Month Holding Period Requirement

L

Linmac

2026 Update On Trends In Indigenous Equity Investments In Canada

Canada Government

F

Fasken

Digging Into Change: Ontario Proposes Updates To Archaeological Assessment Standards

Canada Real Estate

DH

Davies Howe

Closing The Loophole On Indirect Trust Transfers And The 21-Year Deemed Disposition Rule: New Measure In Budget 2025

For Canadian tax planners and trust beneficiaries, the “21-year rule” is a critical milestone.

RS

Rotfleisch & Samulovitch P.C.

Déménager Son Siège Social Aux États-Unis : Est-Ce Vraiment Judicieux?

De récentes manchettes faisant état de la décision de la société Y Combinator de cesser temporairement d'investir dans des entreprises canadiennes ont suscité un débat quant à savoir si les jeunes entreprises canadiennes devraient transférer leur siège social aux États-Unis.

Canada Commercial

FF

Fasken (French)

Canada Crypto Voluntary Disclosure: How Amicarelli v. The King Shows That Many Crypto Profits May Be Business Income—Not Capital Gains

Canadian taxpayers who have actively traded Bitcoin, Solana, Ethereum, meme coins, NFTs, perpetual futures, staking programs, mining operations, or other digital assets often approach the Canadian Revenue Agency (CRA)’s Voluntary Disclosures Program (VDP) believing the only issue is unreported gains.

RS

Rotfleisch & Samulovitch P.C.

Tax Alert: $10 Million EOT Tax Exemption Made Permanent

The Canadian government has proposed making the $10 million capital gains tax exemption for employee ownership trusts permanent in its Spring Economic Update 2026.

CW

Clark Wilson LLP

Spring Economic Update 2026

OH

Osler, Hoskin & Harcourt LLP

Spring Economic Update 2026: Key Tax Changes To Watch

MT

Miller Thomson LLP

Dix faits saillants fiscaux de la Mise à jour économique du printemps de 2026 du Canada

BL

Borden Ladner Gervais LLP

Noël c. Birk : comment la fiscalité influence le partage d'un FERR

MT

Miller Thomson LLP

Acheter une résidence de vacances aux États-Unis : un Canadien devrait‑il utiliser une fiducie ?

MT

Miller Thomson LLP

Canadians Buying A U.S. Vacation Property: Should You Use A Trust?

Canada Real Estate

MT

Miller Thomson LLP

Update On The Capital Gains Exemption And Qualified Small Business Corporation Shares

OE

O'Sullivan Estate Lawyers LLP

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

MT

McCarthy Tétrault LLP

Vefghi Holding Corp. v. Canada: How To Avoid The "Tax Trap" On Timing Of Flow-Through For Dividend Income And Timing Of Receipts For Trusts

RS

Rotfleisch & Samulovitch P.C.

Tax Perspectives: Review Of 2025 And 2026 Outlook

MT

McCarthy Tétrault LLP

Update On The Capital Gains Exemption And Qualified Small Business Corporation Shares

Canadian taxpayers are currently afforded a cumulative lifetime exemption on capital gains realized from the sale of qualified small business corporation shares and on a qualified farm property or a qualified fishing property.

OE

O'Sullivan Estate Lawyers LLP

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

À l'occasion de notre récente tournée Perspectives fiscales de McCarthy Tétrault, des membres du groupe national de droit fiscal de McCarthy Tétrault ont animé une discussion pratique sur l'évolution du paysage...

MT

McCarthy Tétrault LLP

Vefghi Holding Corp. v. Canada: How To Avoid The "Tax Trap" On Timing Of Flow-Through For Dividend Income And Timing Of Receipts For Trusts

For Canadian tax planners and business owners, utilizing inter vivos trusts to flow income through from corporations to beneficiaries is a common strategy for tax deferral and to multiply access to the lifetime capital gains exemption.

RS

Rotfleisch & Samulovitch P.C.

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

Key Takeaways From McCarthy Tétrault Perspectives: January And February 2026

MT

McCarthy Tétrault LLP

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

Capital dividends are among the most powerful dividend tax planning tools available to Canadian-controlled private corporations. When properly structured, a capital dividend allows a corporation to distribute tax-free amounts to shareholders without triggering personal income tax.

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

In the rapidly evolving landscape of digital assets, understanding cryptocurrency taxation in Canada is crucial for entrepreneurs, professionals, investors, accountants, and crypto enthusiasts aiming to navigate CRA crypto tax rules effectively.

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

The 2025 federal budget significantly reshapes cryptocurrency taxation in Canada, with important implications for both individuals and businesses. The measures reflect a broader federal strategy to close compliance gaps and strengthen tax administration around digital assets.

RS

Rotfleisch & Samulovitch P.C.

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

Canada does not have a gift tax, unlike other jurisdictions, notably the United States. However, there are situations in which making a gift in Canada can still result in tax consequences.

RS

Rotfleisch & Samulovitch P.C.

How Are 'Catastrophe Bond' (Cat Bond) Losses Taxed In Canada? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

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

MT

McCarthy Tétrault LLP

Federal Court Of Appeal Reaffirms That Tax Efficiency Alone Does Not Equate To Abuse Under GAAR: Canada v. Quebecor Inc., 2025 FCA 207

RS

Rotfleisch & Samulovitch P.C.

Cryptocurrency Tax Enforcement Measures In The U.K. And Canada, Compared By A Crypto Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Net-Worth Assessments, Shareholder Benefits, And Statute-Barred Years: Lessons From Afdon Contracting Ltd. v. The King 2025 TCC 175

RS

Rotfleisch & Samulovitch P.C.

11 Tax Changes To The Income Tax Act (ITA) In 2026 And Beyond That Canadian Taxpayers, Canadian Businesses Need To Know About

RS

Rotfleisch & Samulovitch P.C.

Superstars, Steroids And Succession

TM

Torkin Manes LLP

When You're In Cryptocurrency Tax Litigation With CRA Trial Strategy (Part V): Evidentiary Burden, Expert Evidence, And Credibility At The Tax Court Of Canada

RS

Rotfleisch & Samulovitch P.C.

Amicarelli v The King: How Cryptocurrency Exchange Losses Are Treated For Tax Purposes Under Canadian Cryptocurrency Tax Laws

RS

Rotfleisch & Samulovitch P.C.

CRA Cryptocurrency Tax Litigation Business Income vs Capital Gains (Part IV): Including CRA Tax Audits, And Tax Court Appeals

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

RS

Rotfleisch & Samulovitch P.C.

How Are 'Catastrophe Bond' (Cat Bond) Losses Taxed In Canada? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How To Master The 24-Month Holding Period Requirement For QSBC Shares And Lifetime Capital Gains Exemption In Canada

RS

Rotfleisch & Samulovitch P.C.

Actions accréditives, parties II : circonstances particulières que les investisseurs gagneraient à connaître

MT

Miller Thomson LLP

See more

Highlighted Content

How CRA Treats Cryptocurrency Tax In Divorce And Family Law Settlements In Canada

RS

Rotfleisch & Samulovitch P.C.

Crypto Estate Planning In Canada: CRA Tax Treatment On Death, Wills And Inheritance

RS

Rotfleisch & Samulovitch P.C.

The Inside Scoop On 5 Aggressive Tactics The CRA Is Using In Cryptocurrency Audits

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Reporting: Canada vs. U.S. (2026); CRA Digital Asset Rules Compared To IRS Form 1099-DA Reporting

RS

Rotfleisch & Samulovitch P.C.

Closing The Loophole On Indirect Trust Transfers And The 21-Year Deemed Disposition Rule: New Measure In Budget 2025

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.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

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2024 Budget Changes: Real Estate, Home Taxes And Rentals

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FH&P Lawyers

Our "Tax Take" On Canada's COVID-19 Economic Response Plan (Video)

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Moodys Private Client Law LLP

Top 2017 Year-End Income-Tax Planning Tips From Canadian Tax Lawyers—Part 3: Investments (Video)

RS

Rotfleisch & Samulovitch P.C.

Three ways the capital gains tax could change in this budget

CS

Crowe Soberman LLP

Tax Communiqué: Highlights From The Budget 2013 (Video Content)

HB

Heenan Blaikie LLP

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