Canada: Tax

Subscribe

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.

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

The next time the Canada Revenue Agency ("CRA") audits your business, the process could look more like a courtroom cross-examination.

MT

Miller Thomson LLP

Budget 2025: Indirect Trust-to-Trust Transfers To Be Captured By 21-Year Rule

Subsection 104(4) of the Income Tax Act (Canada) (the "Tax Act") sets out a special deemed disposition rule for trusts (the "21-Year Rule").

ML

McMillan LLP

How Tax Lawyers And Accountants Should Navigate Canada's New Crypto-Asset Reporting Framework

In August 2025, the Canadian Department of Finance released draft legislation to implement the Organization for Economic Co-operation and Development's (OECD) Crypto-Asset Reporting Framework (CARF) in Canada.

RS

Rotfleisch & Samulovitch P.C.

Tax Evasion, Tax Compliance, And Actual Tax Collection Compared: Italy Is Worse, While Canada Is Improving

Italy's recent disclosure of a sharp increase in tax evasion—after several years of decline—has revived debate about the effectiveness of periodic tax amnesties versus sustained compliance programs.

RS

Rotfleisch & Samulovitch P.C.

How To Maximize Your Tax-Free Savings Account (TFSA): 7 Strategies To Implement Before Year-End 2025

RS

Rotfleisch & Samulovitch P.C.

CRA Continues To Have Major Problems In Call Centres: Auditor General's 2025 Report | Canadian Tax Lawyer Analysis

RS

Rotfleisch & Samulovitch P.C.

Strict Deadlines To Apply For Time Extensions Under Section 166.2 Of The Income Tax Act – Simon Ribbans Photography Inc. V. The King (2025 TCC 146)

RS

Rotfleisch & Samulovitch P.C.

How To Unwind 'Deemed Disposition' For Returning Canadian Tax Residents – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Le gouvernement fédéral propose d'élargir les crédits d'impôt à l'investissement pour l'économie propre et d'autres incitatifs fiscaux dans le Budget 2025

MT

McCarthy Tétrault LLP

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

AM

Alvarez & Marsal

Clean Economy Investment Tax Credits: The Latest From The FES 2024 And Budget 2025

GW

Gowling WLG

Directors' Tax Liability

DG

De Grandpré Chait

Perspectives économiques et revue financière de l'Ontario 2025 : Aspects fiscaux clés

MT

McCarthy Tétrault LLP

What Investment Limited Partnerships' Investors Need To Know About 2025 GST/HST And QST Information Requests

D

Dentons Canada LLP

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

RS

Rotfleisch & Samulovitch P.C.

2025 Federal Budget Tax Highlights

CM

Crowe MacKay LLP

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

MT

Miller Thomson LLP

Budget 2025: Federal Government Proposes Changes To Veterans And RCMP Medical Cannabis Benefits

Canada Cannabis

C

Cassels

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

RS

Rotfleisch & Samulovitch P.C.

See more

Highlighted Content

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – 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.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

RS

Rotfleisch & Samulovitch P.C.

When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

How The Mutual Agreement Procedure (MAP) Can Help Businesses And Individuals Resolve Cross-Border Tax Problems, Plus Tips From Canadian Tax Lawyer

Cross-border tax issues have become more and more common for Canadian taxpayers, whether they are individuals or corporations, as a quarter of the Canadian population is now immigrants.

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Giving Update: Canadian Charities Cannot Use The Canada- US Tax Treaty To Fund American Charities Directly

A major ruling from the Federal Court of Appeal (the "FCA") has sent a clear message to Canadian registered charities: The Canada-US Tax Treaty (the "Treaty") does not permit Canadian registered charities...

Worldwide Commercial

MT

McCarthy Tétrault LLP

IBA Daily Newspaper - Doing Business In Canada

Canada has one of the most highly educated and skilled workforces in the world. This combined with free healthcare and accessible childcare rates makes Canada one of the most attractive regulatory regimes to set up shop.

GR

Gardiner Roberts LLP

Methanex Case And International 'Treaty Shopping' In Search Of Better Tax Breaks: Lessons For Canadian Corporations

RS

Rotfleisch & Samulovitch P.C.

The Methanex Case: Trinidad And Tobago Courts Uphold International Tax Principles, Scrutinize 'Treaty Shopping' And Lessons For Canadian Multinational Corporations

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.

Moving South For The Winter? How That May Impact The Taxes You Owe

DS

Devry Smith Frank LLP

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

See more

Inheritance Tax

6 Strategies To Minimize Probate Fees In Your Estate Plan

Probate is the legal process through which a deceased person's will is validated by the courts, and the administration of his or her estate is carried out according to the terms of the will.

RS

Rotfleisch & Samulovitch P.C.

The GRE: What It Is, Why Use It, And How To Keep It

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

OE

O'Sullivan Estate Lawyers LLP

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

Trusts are a common and effective tax planning tool for the distribution of income amongst different recipients.

RS

Rotfleisch & Samulovitch P.C.

"Until Death Do Us Part": Am I Responsible For My Partner's Tax Bill?

MT

Miller Thomson LLP

Looking To Make 2025 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law LLP

How An Heir Was Taxed 75% By The UK, Spain On His Inheritance (Just Crumbs Left) And How Tax Treaties Prevent Double Taxation

RS

Rotfleisch & Samulovitch P.C.

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

Canada Employment

F

Lawyers Financial

Navigating The New Tax Rules For Intergenerational Business Transfers

CM

Crowe MacKay LLP

See more

Income Tax

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

The next time the Canada Revenue Agency ("CRA") audits your business, the process could look more like a courtroom cross-examination.

MT

Miller Thomson LLP

Budget 2025: Indirect Trust-to-Trust Transfers To Be Captured By 21-Year Rule

Subsection 104(4) of the Income Tax Act (Canada) (the "Tax Act") sets out a special deemed disposition rule for trusts (the "21-Year Rule").

ML

McMillan LLP

How Tax Lawyers And Accountants Should Navigate Canada's New Crypto-Asset Reporting Framework

In August 2025, the Canadian Department of Finance released draft legislation to implement the Organization for Economic Co-operation and Development's (OECD) Crypto-Asset Reporting Framework (CARF) in Canada.

RS

Rotfleisch & Samulovitch P.C.

Tax Evasion, Tax Compliance, And Actual Tax Collection Compared: Italy Is Worse, While Canada Is Improving

RS

Rotfleisch & Samulovitch P.C.

How To Maximize Your Tax-Free Savings Account (TFSA): 7 Strategies To Implement Before Year-End 2025

RS

Rotfleisch & Samulovitch P.C.

Strict Deadlines To Apply For Time Extensions Under Section 166.2 Of The Income Tax Act – Simon Ribbans Photography Inc. V. The King (2025 TCC 146)

RS

Rotfleisch & Samulovitch P.C.

How To Unwind 'Deemed Disposition' For Returning Canadian Tax Residents – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

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

AM

Alvarez & Marsal

Clean Economy Investment Tax Credits: The Latest From The FES 2024 And Budget 2025

GW

Gowling WLG

See more

Transfer Pricing

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool.

RS

Rotfleisch & Samulovitch P.C.

Understanding CRA Form T106 And How It Compares To U.S. Reporting Requirements

Canadian taxpayers who engage in cross-border dealings with related non-residents face special reporting requirements. One of the most important filings in this area is CRA Form T106, Information Return of Non-Arm's Length Transactions with Non-Residents.

RS

Rotfleisch & Samulovitch P.C.

Federal Budget 2025: Key Tax Updates For Taxpayers

On November 4, 2025, the federal government tabled Canada Strong: Budget 2025 (Budget 2025), the first federal budget tabled by Finance Minister François-Philippe Champagne...

D

Dentons Canada LLP

Proposed Transfer Pricing Reform: What Do Businesses Need To Know?

BC

Blake, Cassels & Graydon LLP

Budget fédéral 2025 : Présentation de certaines mesures fiscales

BC

Blake, Cassels & Graydon LLP

2025 Federal Budget: Selected Tax Measures

BC

Blake, Cassels & Graydon LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

F

Fasken

Budget 2025: A "Modernization" Of Canada's Transfer Pricing Regime

ML

McMillan LLP

2025 Federal Budget Tax Highlights

CM

Crowe MacKay LLP

See more

Latest Videos

See more

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

BTC Series: A Tip For Tax Season (Video)

WG

Watson Goepel LLP

Tax Litigation Video Series - Introduction (Video)

AB

Aird & Berlis LLP

2024 Budget Changes: Real Estate, Home Taxes And Rentals

FH

FH&P Lawyers

Leafs' Leader, Tavares, Challenges CRA Over Tax Dispute (Video)

RA

Rosen & Associates

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More