Canada: Corporate 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.

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.

A Guide To Canadian Corporate Dividend Tax Strategy

For Canadian small business owners, determining the most tax-efficient method to draw income from a corporation is a key strategic challenge.

RS

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Litigation Insights: How The Jennings-Clyde (Vivatas, Inc.) Decision Protects Canadian Taxpayers' Rights In Federal Court Of Appeal

RS

Rotfleisch & Samulovitch P.C.

Adjusted Cost Basis Traps In Corporate Life Insurance Planning: How To Avoid Nasty Capital Dividend Account Surprises

RS

Rotfleisch & Samulovitch P.C.

Better Corporate Dividend Tax Planning For Business Owners From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Powering The Cloud: How Alberta Is Reshaping Its Electricity System For Data Centres

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Gowling WLG

How To Reduce Double Taxation On An Estate Through The Loss Carryback Strategy: Intelligence From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

When Negligent Documentation Triggers A Decade-Late Reassessment, Penalties, And Shareholder Liability: Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173)

RS

Rotfleisch & Samulovitch P.C.

Cap vers l'avant : que signifie la nouvelle passation en charges immédiate pour les entreprises manufacturières au Canada?

MT

Miller Thomson LLP

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

MT

Miller Thomson LLP

Employee Ownership Trusts In Canada: Legislative Refinements, Tax Incentives, And Strategic Succession Planning For Canadian Private Corporations

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Anti-Deferral Rules For Corporate Tax Planning, From The 2025 Canada Budget

RS

Rotfleisch & Samulovitch P.C.

Bill C-3 Restores Canadian Citizenship To Lost Canadians

Canada Immigration

D

Dentons Canada LLP

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

After The Surge: Understanding The GTA's Housing Market Decline

Canada Real Estate

AB

Aird & Berlis LLP

What You Should Know About The Freestyle Libre 3 Recall

Worldwide Litigation

GP

Gluckstein Lawyers

Vicarious Liability Action Against Employer Of Defendant Struck As Vexatious (Jones-Moore v. Moore)

Canada Employment

GR

Gardiner Roberts LLP

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada's tax landscape.

RS

Rotfleisch & Samulovitch P.C.

Budget 2025 And The End Of Form-over-substance: Canada's New Transfer Pricing Era

Budget 2025, introduced on November 4, 2025, proposes the most significant changes to Canada's transfer pricing rules since they were first introduced in 1997.

MT

Miller Thomson LLP

Flow-through Shares II: Special Circumstances Investors Should Know

Flow-through shares ("FTSs") are a powerful tax-advantaged investment available in Canada. Beyond the basic deductions discussed in Flow-Through Shares Part I...

MT

Miller Thomson LLP

Full Speed Ahead: What Canada's New Immediate Expensing Means For Manufacturers

If your business has been considering expanding production, upgrading equipment, or building new facilities...

MT

Miller Thomson LLP

The 2025 Year-End Tax Planner

BM

Bateman MacKay LLP

Auditor General Report Highlights Ongoing CRA Service Challenges

BM

Bateman MacKay LLP

Looking To Unlock Tax Savings? Here Is An Investor's Guide To Flow-through Shares: Part I – The Mechanics

MT

Miller Thomson LLP

Double Taxation On Death – Is The Pipeline An Answer?

MT

Miller Thomson LLP

Could CRA Audits Start Looking More Like Court Proceedings? What Taxpayers Need To Know

MT

Miller Thomson LLP

Trust Sandwich Tax Traps: Connectedness Is Tested At Trust Year-End

AM

Alvarez & Marsal

Les actions ordinaires peuvent-elles déclencher la Partie VI.1? Ce qu'il faut savoir des conventions d'actionnaires

MT

Miller Thomson LLP

Les actions ordinaires peuvent-elles être visées par la partie VI.1 de la Loi de l'impôt sur le revenu? Attention aux risques dissimulés dans les conventions entre actionnaires

MT

Miller Thomson LLP

2025 Federal Budget: Top Five Insights And Impacts For Business Owners And Individuals

BM

Bateman MacKay LLP

Budget fédéral de 2025 : Points saillants pour le secteur des organismes de bienfaisance et des OBNL

MT

Miller Thomson LLP

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada's tax landscape.

RS

Rotfleisch & Samulovitch P.C.

Les actions ordinaires peuvent-elles être visées par la partie VI.1 de la Loi de l'impôt sur le revenu? Attention aux risques dissimulés dans les conventions entre actionnaires

Les obligations fiscales prévues à la partie VI.1 de la Loi de l'impôt sur le revenu (la « Loi ») sont souvent décrites comme « un risque caché pour les moins vigilants », car elles peuvent...

MT

Miller Thomson LLP

2025 Federal Budget: Top Five Insights And Impacts For Business Owners And Individuals

Our 2025 Federal Budget article highlights the matters most relevant to the majority of our business owner clients.

BM

Bateman MacKay LLP

Budget fédéral de 2025 : Points saillants pour le secteur des organismes de bienfaisance et des OBNL

Aujourd'hui, l'honorable François-Philippe Champagne, ministre des Finances, a déposé un nouveau budget fédéral (le « budget de 2025 ») dans lequel le gouvernement du Canada...

MT

Miller Thomson LLP

Federal Budget 2025

DW

Davies Ward Phillips & Vineberg

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.

Protect Estates From Double Taxation: The Loss Carryback Strategy

When a loved one passes away, taxes can take an unexpected toll on their estate. In Canada, deemed dispositions at death often trigger significant capital gains...

MT

Miller Thomson LLP

Vous quittez le Canada? Information que les sociétés doivent connaître au sujet de l'impôt de sortie et de la prorogation

Une société résidant au Canada peut envisager de déménager son lieu de résidence dans un autre ressort pour diverses raisons – accéder à d'autres marchés, recourir à l'arbitrage fiscal ou atténuer les conséquences...

MT

Miller Thomson LLP

Can Interest On U.S. Tax Arrears Be Deducted In Canada? Insights From Bank Of Montreal v. The King

When Canadian companies face reassessments abroad, the question quickly arises: can interest paid on overdue foreign taxes be deducted at home?

MT

Miller Thomson LLP

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Tax Lawyer On Trump's 'One Big Beautiful Bill' (OBBB): Key Impacts For Canadians

RS

Rotfleisch & Samulovitch P.C.

What You Missed In Budget 2024: Expanded CRA Audit Powers And Penalties

MT

Miller Thomson LLP

CRA Updates Its Voluntary Disclosures Program

BM

Bateman MacKay LLP

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

CT

Counter Tax Litigators

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

De Quoi Une Action Est-elle Constituée? Disposez-vous Du Bon Capital Social?

MT

Miller Thomson LLP

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

DS

Devry Smith Frank LLP

What Do You Do When The Taxman Comes Knocking?

MT

Miller Thomson LLP

Canada's Digital Services Tax: What The June 2025 Reversal Means For Your Business

MT

Miller Thomson LLP

Investment Funds 2025 - Law And Practice

Canada Commercial

F

Fasken

How To Set Up A Holding Company In Canada

Canada Commercial

Pacific Legal PC

Corporate Emigration Refresher

MT

Miller Thomson LLP

The One Big Beautiful Bill Act: Impacts On Canadian Businesses With U.S. Investments

Worldwide Government

TL

Torys LLP

Settlements: Tax Outcomes Every Litigator Needs To Know

MT

McCarthy Tétrault LLP

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Highlighted Content

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.

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

RS

Rotfleisch & Samulovitch P.C.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

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.

Canadian Tax Facts 2025

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

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

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.

Latest Videos

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5 Key Takeaways From The Economic Recovery Plan Discussion With Minister Of Jobs, Economy And Innovation, Doug Schweitzer (Video)

MT

McCarthy Tétrault LLP

2021 Federal Budget – Spend, Spend, Spend (Part Deux) With Some Interesting Tax Measures (Video)

MP

Moodys Private Client Law LLP

Voluntary Disclosure For Late Tax Return Filing For Non-Charitable Not-For-Profit Organizations – A Toronto Tax Lawyer Analysis (Video Content)

RS

Rotfleisch & Samulovitch P.C.

Canada Proposes To Adopt BEPS Recommendations (Video Content)

NR

Norton Rose Fulbright Canada LLP

From A Tax-Saving Perspective: What Should I Look For When Buying Business Assets Or Shares? -- Ali Spinner Answers (Video Content)

CS

Crowe Soberman LLP

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