Canada: Capital Gains Tax

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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

The rapid evolution of digital asset taxation has led to significantly different reporting frameworks in Canada and the United States.

RS

Rotfleisch & Samulovitch P.C.

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.

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

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.

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

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

F

Fasken

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

FR

Fillmore Riley

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

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

RS

Rotfleisch & Samulovitch P.C.

Tax Alert: $10 Million EOT Tax Exemption Made Permanent

CW

Clark Wilson LLP

Spring Economic Update 2026

OH

Osler, Hoskin & Harcourt LLP

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

RS

Rotfleisch & Samulovitch P.C.

New Principles For AI Use In Ontario

Canada Technology

MT

Miller Thomson LLP

What Do I Need To Know About Contingent Value Rights?

Canada Commercial

BC

Blake, Cassels & Graydon LLP

CRA vs. IRS Audits: What Every Canadian Tax Lawyer Wants You To Know

RS

Rotfleisch & Samulovitch P.C.

A Practical Guide For Business Owners Expanding Or Relocating To Ontario, Canada (Video)

Canada Commercial

LL

Lerners LLP

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.

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.

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

Canada's spring economic update 2026 introduces significant tax reforms affecting businesses and individuals, from making employee ownership trust capital gains exemptions permanent to expanding carbon capture tax credits for enhanced oil recovery.

BL

Borden Ladner Gervais LLP

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

La récente décision rendue par la Cour supérieure du Québec Noël c. Birk (2026 QCCS 187) offre une leçon essentielle en matière de partage successoral lorsqu'une succession comprend des actifs enregistrés comme...

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

Key Takeaways From McCarthy Tétrault Perspectives: January And February 2026

MT

McCarthy Tétrault LLP

Renouncing Your US Citizenship: Is Divorcing Uncle Sam The Right Choice For You?

MP

Moodys Private Client Law LLP

Section 2801 And The New Form 708 – How The IRS Will Now Be Scrutinizing US Expats And Their Families

A

Altro LLP

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

MP

Moodys Private Client Law 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.

Renouncing Your US Citizenship: Is Divorcing Uncle Sam The Right Choice For You?

Record numbers of US citizens living around the world have recently or are in the process of renouncing. In 2020, a record number of individuals renounced their US citizenship...

MP

Moodys Private Client Law LLP

Section 2801 And The New Form 708 – How The IRS Will Now Be Scrutinizing US Expats And Their Families

Canada is home to well over one million US citizens, as well as many US Green Card holders. For varying reasons, many such dual citizens or Green Card holders who intend to remain in Canada...

A

Altro LLP

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

Ce que les promoteurs et les investisseurs négligent souvent dans les coentreprises immobilières au Canada 

Canada Real Estate

MT

Miller Thomson 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.

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.

How To Handle CRA Notice Of Objection For Cryptocurrency Tax Reassessments (Part Iii): Managing CRA Tax Audit Risk And CRA Tax Reassessment Exposure

RS

Rotfleisch & Samulovitch P.C.

Case Comment: HMK v. Quebecor Inc. – Federal Court Of Appeal Sides With Taxpayer, Rejects GAAR Challenge To Using Strategy Of Business Losses

RS

Rotfleisch & Samulovitch P.C.

How To Reduce Double Taxation On An Estate Through The Loss Carryback Strategy: Intelligence 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

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.

QSBC Shares And The 24 Month Holding Period Requirement

L

Linmac

The 2025 Year-End Tax Planner

BM

Bateman MacKay LLP

Canada's 2025 Federal Budget: What Tax Changes Mean For Entrepreneurs And Business Owners

RS

Rotfleisch & Samulovitch P.C.

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Highlighted Content

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.

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

RS

Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

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2024 Budget Changes: Real Estate, Home Taxes And Rentals

FH

FH&P Lawyers

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

MP

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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