Canada: Corporate Tax

Gifts of private company shares present unique opportunities for charitable giving in Canada, but they involve complex tax and legal considerations that charities must carefully navigate.

Ontario's electricity distribution sector faces an unprecedented convergence of infrastructure renewal, explosive demand growth, and grid modernization requirements. With a projected $120 billion capital deficit over 25 years, the province's fragmented network of local distribution companies must navigate complex federal tax barriers, municipal governance conflicts, and the urgent need for consolidation to unlock institutional investment and ensure long-term grid reliability.

A CRA tax audit can be stressful under any circumstances. The situation becomes even more challenging when a taxpayer has suffered a serious injury, faces a substantial tax reassessment based on a CRA net worth audit, and discovers that important procedural opportunities were missed during the early stages of a tax dispute.

In Malek v The King (2026 TCC 84), the Tax Court of Canada examined the Canada Revenue Agency’s (CRA) use of the net worth assessment method against a trucking corporation and its shareholder-managers.

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.

À compter du 1er juillet 2026, les modifications de la phase 2 apportées aux règles canadiennes relatives aux dispositifs hybrides entraîneront le refus de déductions à l'égard d'un éventail beaucoup plus large de paiements.

Ontario’s Employer Health Tax Act (the “Act” and the “EHT”) regime contains important associated-employer and related-party rules impacting things like EHT Exemptions and the calculation...

On a motion to approve a holdback release order in One Bloor West Toronto Group (The One) Inc. (Re), (“One Bloor West”), the Ontario Superior Court of Justice (the “Court”) exempted the Monitor and chief restructuring officer from liability under certain tax legislation regarding the tax and withholding obligations of taxpayers’ representatives on distributions.

Registered charities in Québec often rely on volunteer directors, but can these directors be compensated while maintaining compliance with corporate and tax law? This analysis examines the legal framework governing...