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.

One Step Closer To Harmonization: CIRO's Proposed Incorporated Approved Person Compensation Model

The Canadian Investment Regulatory Organization (CIRO) has published rule amendments to harmonize advisor compensation (the Amendments). Following CIRO’s 2024 position paper that consulted on three potential regulatory approaches to allow payment of advisor compensation to advisor-owned corporations for all CIRO-regulated dealer members (Dealers), the Amendments propose to adopt the Incorporated Approved Person compensation option.

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Borden Ladner Gervais LLP

Capital Gains Or Deemed Dividend? Are Your Canadian Family Business Clients Ready For The New IBT Rules?

Canada's intergenerational business transfer rules offer private business owners significant tax planning opportunities, but require precise execution to avoid retroactive tax consequences.

MT

Miller Thomson LLP

Gains En Capital Ou Dividendes Réputés ? Vos Clients Propriétaires D’entreprises Familiales Sont-ils Prêts Pour Les Nouvelles Règles Relatives Aux TIE ?

Les règles relatives aux transferts intergénérationnels d'entreprises au Canada offrent aux propriétaires d'entreprises privées l'une des stratégies de planification fiscale les plus avantageuses, mais aussi les plus complexes. Le choix de la bonne structure peut faire la différence entre gains en capital et dividendes réputés, tandis que toute erreur pendant la période de conformité peut entraîner un impôt rétroactif important.

MT

Miller Thomson LLP

À quel moment mon organisme de bienfaisance peut-il délivrer un reçu fiscal pour un don d’actions d’une société privée ?

Les dons d'actions de sociétés privées représentent une opportunité philanthropique croissante au Canada, mais comportent des complexités juridiques et fiscales importantes.

MT

Miller Thomson LLP

When Can My Charity Issue A Tax Receipt For A Gift Of Private Company Shares?

MT

Miller Thomson LLP

From Pulse To Practice: Reflections From The 2026 Gowling WLG Annual Energy Dinner

GW

Gowling WLG

CRA Net Worth Audit Lawyer Canada: How Taxpage.com Successfully Argued Tax Court Of Canada Appeal, Reducing Client’s CRA Tax Reassessment By $400,000+ And Eliminating Gross Negligence Penalties

RS

Rotfleisch & Samulovitch P.C.

IRS 45Z Hearing Recap: What Treasury’s Questions Signal For The Final Clean Fuel Credit Rule

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Bracewell

Producing In Canada

Canada Media & IT

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Dentons Canada LLP

The Application Of Alternative Minimum Tax In The Year Of Death

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Gardiner Roberts LLP

Expansion de l’infrastructure énergétique et numérique en Alberta : considérations fiscales pour les grands projets

BC

Blake, Cassels & Graydon LLP

Ottawa Makes $10-million EOT Exemption Permanent

MT

Miller Thomson LLP

Vente d’entreprise : les stratégies fiscales pour maximiser vos économies d’impôt

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BCF Business Law

Business Sale: Tax Strategies To Maximize Your Tax Savings

BB

BCF Business Law

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

Canada Commercial

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Lerners LLP

U.S.–Canada Tariffs: Timeline Of Key Dates And Documents

Canada International

BC

Blake, Cassels & Graydon LLP

Walking The Journey With Founders: Joe Gill’s Approach To Supporting Saskatchewan Startups (Video)

Canada Commercial

ML

McKercher LLP

Five Questions Every Organization Should Ask Before Conducting A Workplace Investigation

Canada Employment

MT

McCarthy Tétrault LLP

Jan Marin On Birth Injury Support For Parents: You Did Nothing Wrong (Video)

Canada Litigation

GP

Gluckstein Lawyers

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

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.

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

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

RS

Rotfleisch & Samulovitch P.C.

Canada Revenue Agency Rules On Novel Mutual Fund Trust Reorganization

On June 30, 2026, the Canada Revenue Agency (CRA) published a favourable advance income tax ruling1 on a novel trust reorganization that may provide greater flexibility to reorganize mutual fund trusts to implement...

TL

Torys LLP

Ottawa rend permanente l’exonération de 10 M$ pour les FCE

MT

Miller Thomson LLP

When Should A Startup Incorporate In Canada? A Legal Guide For Founders

Canada Commercial

WG

Watson Goepel LLP

Les SRI : d’entités ignorées à déductions refusées

MT

Miller Thomson LLP

ULCs: From Disregarded To Denied

MT

Miller Thomson LLP

Statute Of Limitations In Tax Audits

MK

Millar Kreklewetz

Selling A Business: The Steps Involved In A M&A Transaction

Canada Commercial

BB

BCF Business Law

Canada Just Made SR&ED More Valuable And Easier To Access: Here’s What Changed

MT

Miller Thomson LLP

Vente d’entreprise : les étapes d’une transaction de fusions et acquisitions

Canada Commercial

BB

BCF Business Law

Panama Papers 10th Anniversary: Canadian Tax Implications, CRA Results & Compliance Lessons For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Small Business Deduction (SBD) In Canada: Section 125 Of Canada’s Income Tax Act

RS

Rotfleisch & Samulovitch P.C.

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

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.

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

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

RS

Rotfleisch & Samulovitch P.C.

Small Business Deduction (SBD) In Canada: Section 125 Of Canada’s Income Tax Act

The Small Business Deduction (SBD) is one of the most valuable tax incentives available to Canadian-controlled private corporations (CCPCs).

RS

Rotfleisch & Samulovitch P.C.

Le Canada vient de rendre le programme de RS&DE plus avantageux et plus accessible: Voici ce que ça change pour votre entreprise

MT

Miller Thomson LLP

What A Tax Opinion Supports Before Implementation

A tax opinion may confirm that a filing position is defensible, but does it address how that structure will perform when the Canada Revenue Agency challenges it? This analysis examines the gap between implementation support and dispute readiness, exploring what remains unanswered after the opinion is delivered and why multiple participants may assess different aspects without evaluating the structure outside the implementation frame.

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Counter Tax Litigators

Transfer Pricing Rules In Canada

On March 26, 2026, Canada's new transfer pricing rules received royal assent and will have a significant impact on multi-national enterprises (MNEs) in life sciences industries.

BJ

Bennett Jones LLP

Règles De Revente Précipitée Et Transferts D’immeubles En Vertu De L’article 85 LIR : Une Flexibilité Bienvenue Pour Les Réorganisations Internes

Les règles de revente précipitée prévues à la Loi de l’impôt sur le revenu (Canada) (« LIR ») ont suscité de nombreuses interrogations, depuis leur entrée en vigueur, en particulier pour les contribuables impliqués dans des transferts immobiliers. Initialement conçues pour décourager la spéculation immobilière à court termes, ces règles ont une large portée et peuvent, dans certaines situations, s’appliquer à des transactions n’ayant aucune finalité spéculative, tel que discuté davantage dans un article antérieur: Règle fédérale sur les reventes précipitées de biens.

MT

Miller Thomson LLP

CRA Reassessment After A Tax Opinion

A company receives a CRA reassessment after obtaining tax opinions that supported its original filing positions and transaction structures. The reassessment introduces new challenges as CRA reframes transactions...

CT

Counter Tax Litigators

Employer Health Tax: Related Party Rules

MK

Millar Kreklewetz

The Tax Exemption Tango: Ontario Court Grants Distribution Exemption For Monitor

F

Fasken

Director Compensation: What Québec Charities Need To Know

Canada Commercial

MT

Miller Thomson LLP

How To Meet The Very High Bar For Establishing And Maintaining Canadian-Controlled Private Corporation (CCPC) Status, Plus Corporate And Tax Implications Of Share Transfer

RS

Rotfleisch & Samulovitch P.C.

Tax Alert: $10 Million EOT Tax Exemption Made Permanent

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Clark Wilson LLP

Canada Strong For All: Highlights From The 2026 Spring Economic Update

Canada Strategy

GW

Gowling WLG

Spring Economic Update 2026: Key Tax Changes To Watch

MT

Miller Thomson LLP

Ce Que Les Constructeurs Devraient Savoir : Information Sur Les Remboursements Bonifiés De La TPS/TVH Pour L’achat D’une Habitation

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

Mise à jour économique du printemps : Ottawa entend « moderniser le cadre s’appliquant au secteur des organismes de bienfaisance »

MT

Miller Thomson LLP

La Colombie-Britannique Étend L’application De La Taxe De Vente Provinciale À D’autres Services Professionnels

MT

Miller Thomson LLP

The Transfer Pricing Audit: 2026 Transfer Pricing Guide – Part 2

MT

McCarthy Tétrault LLP

Voies De Recours Prévues Par Le Droit Domestique Pour L'Obtention D'Un Redressement : Guide Sur Le Prix De Transfert 2026 - Partie 3

MT

McCarthy Tétrault LLP

Meilleures pratiques pour l’établissement d’un prix de transfert : Guide sur le prix de transfert 2026 - Partie 1

MT

McCarthy Tétrault LLP

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

Canada Commercial

LL

Lerners LLP

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Highlighted Content

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

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.

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.

Latest Videos

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

LL

Lerners LLP

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)

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Norton Rose Fulbright Canada LLP

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