Canada: Income Tax

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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.

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.

Crypto Tax Trap: Financial Products, Services Offered By US-Based Family Offices And Crypto Asset Management Firms May Prove Unworkable For Taxes Due To CRA For Canadian Cryptocurrency Investors

Many Canadian cryptocurrency investors and traders seek crypto tax planning options allowing them to legally reduce the Canadian income tax burden of their cryptocurrency-based income.

RS

Rotfleisch & Samulovitch P.C.

Blake v. Ahmed (2025 BCCA 384) – The Court Of Appeal Reaffirms Limits On Taxpayer Claims And Pseudo-Legal Arguments

In Blake v. Ahmed (2025 BCCA 384), the British Columbia Court of Appeal considered whether a taxpayer could bring civil claims of theft, fraud, and negligence against the Canada Revenue Agency (CRA) and a commercial bank ...

RS

Rotfleisch & Samulovitch P.C.

Canadian Taxpayers: Here Are The Top 20 Tax Changes For 2025 That You Must Know

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.

How To Deduct "Loss Leaders," Other Outrageous Promotional Expenses On Your Canadian Business Taxes: Lessons From A $3.2 Million Giant Bluefin Tuna And Japan's "Tuna King"

RS

Rotfleisch & Samulovitch P.C.

Ng v. The King (2025 TCC 172) – Missing A CRA Notice Is Not An Excuse: Tax Court Reinforces Strict Deadlines To GST Objections

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.

Tax Audits Not Always Correct

MK

Millar Kreklewetz

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.

Case Comment: Baxter I.C.I. Corp. vs Attorney General Of Canada – Federal Court Will Not Reweigh Evidence In A Judicial Review Application

RS

Rotfleisch & Samulovitch P.C.

Est-ce que les terrains des municipalités ontariennes sont à l'abri de la possession adversative? Leçons de l'arrêt Kosicki c. Toronto

Canada Real Estate

MT

Miller Thomson LLP

2025: The Year In Review In Employment Law

Canada Employment

C

Cassels

Bill 60 Becomes Law – Updated On The Fighting Delays, Building Faster Act, 2025

Canada Real Estate

ML

McMillan LLP

Aboriginal Title Over Private Lands: Legal Uncertainty After Recent Court Decisions

Canada Government

BC

Blake, Cassels & Graydon LLP

What You Should Know About The Freestyle Libre 3 Recall

Worldwide Litigation

GP

Gluckstein Lawyers

Ng v. The King (2025 TCC 172) – Missing A CRA Notice Is Not An Excuse: Tax Court Reinforces Strict Deadlines To GST Objections

In Ng v. The King (2025 TCC 172), the Tax Court of Canada addressed a recurring and often frustrating scenario for taxpayers: the CRA reassesses a file and mails the Notice of Reassessment to an address previously provided by the taxpayer, ...

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.

Comment dissoudre volontairement une organisation à but non lucratif constituée sous le régime fédéral

Lorsqu'une organisation à but non lucratif atteint la fin de son cycle de vie, un cadre juridique précis permet d'en organiser la dissolution de manière structurée.

Canada Commercial

MT

Miller Thomson LLP

A Welcome Reset: CRA Guidance Signals A More Balanced Approach To Voluntary Disclosures

On September 10, 2025, the Canada Revenue Agency ("CRA") announced significant changes to its Voluntary Disclosure Program ("VDP") with the release of Information Circular IC00-1R7.

GW

Gowling WLG

Want Provincial Tax Relief? You Must File Appeals In The Right Court (Even CRA Gets It Wrong)

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.

Canada's 2025 Budget Proposes Major Transfer Pricing Changes

DW

Davies Ward Phillips & Vineberg

The Expanding Reach Of The CRA Audit Powers: What You Need To Know

MA

MLT Aikins LLP

Budget 2025 et la primauté du fond : nouvelles règles canadiennes en matière de prix de transfert

MT

Miller Thomson LLP

The BC Flipping Tax: What Homeowners, Investors, And Builders Need To Know

Canada Real Estate

CW

Clark Wilson LLP

QSBC Shares And The 24 Month Holding Period Requirement

L

Linmac

2025 Year-End Tax Planning Guide

CM

Crowe MacKay LLP

How Canada's New ITC Provisions Work For Non-taxable Entities And Why It's Important

GW

Gowling WLG

IRS Releases Proposed And Final Regulations Affecting Foreign Governments

TL

Torys LLP

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.

2025 Year-End Tax Planning Guide

Welcome to our 2025 tax planning issue, full of topics and opportunities that you may consider as we reach the end of the year and look forward to 2026.

CM

Crowe MacKay LLP

How Canada's New ITC Provisions Work For Non-taxable Entities And Why It's Important

The Canadian government's suite of refundable clean economy investment tax credits (ITCs) represents a shift in how large-scale decarbonization projects in Canada will be financed.

GW

Gowling WLG

IRS Releases Proposed And Final Regulations Affecting Foreign Governments

On December 15, the U.S. Internal Revenue Service issued both proposed regulations and final regulations under Section 892 of the U.S...

TL

Torys LLP

System Advantage And Late-Shifting Positions In Transfer Pricing Disputes

CT

Counter Tax Litigators

Legislation To Formally Repeal The Canadian DST Introduced

The federal government has introduced legislation to implement the rescission of the Digital Services Tax Act ("DST"). The DST was a gross revenue tax or transaction tax targeted...

GW

Gowling WLG

Toews v. The King [2025 TCC 2024-239(IT)] – When CRA Reassesses You Beyond The Normal Period For Tax Shelters For Charitable Donations

In Toews v. The King, the Tax Court of Canada examined whether the Canada Revenue Agency (CRA) could reassess a taxpayer's 2008 taxation year beyond the normal tax reassessment period in connection with a leveraged charitable donation arrangement.

RS

Rotfleisch & Samulovitch P.C.

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

The 2025 Federal Budget reflects the federal government's continued focus on targeted fiscal discipline, business innovation, and economic resilience.

RS

Rotfleisch & Samulovitch P.C.

L'avis de non-conformité : l'ARC se dote d'un nouvel outil d'aide à la vérification des contribuables

L'une des principales mesures est une modification de la Loi de l'impôt sur le revenu qui, si elle est adoptée, donnera à l'Agence du revenu du Canada (« ARC ») un nouvel outil efficace...

MT

McCarthy Tétrault LLP

Double imposition au décès : le « pipeline » est-il la solution?

MT

Miller Thomson LLP

Auditor General's Report Highlights Ongoing CRA Service And Oversight Challenges

GW

Gowling WLG

Tipping Point: What Ontario's Municipal LDCs Must Do Now To Survive The Electrification Era

GW

Gowling WLG

Est-ce que les vérifications de l'ARC pourraient bientôt ressembler à une procédure judiciaire?

Canada Accounting

MT

Miller Thomson LLP

Vous souhaitez réaliser des économies d'impôt? Voici un guide pour les investisseurs sur les actions accréditives : Partie I – le mécanisme

MT

Miller Thomson LLP

Federal Budget Proposals Affecting Employers

Canada Employment

BJ

Bennett Jones LLP

CRA Updates Voluntary Disclosures Program Effective October 1, 2025

D

Dentons Canada LLP

CRA Tax Tips: Capital Gains And Income Reporting Requirements For Crypto-asset Users

D

Dentons Canada LLP

Modifications To Canada Revenue Agency's Voluntary Disclosures Program

MA

MLT Aikins LLP

Torys On Budget 2025: Tax Highlights

TL

Torys LLP

CRA Directs Taxpayer To Wrong Court!

MK

Millar Kreklewetz

The Notice Of Non-Compliance: CRA Gets A New Tool To Help Audit Taxpayers

MT

McCarthy Tétrault 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

How To Handle LOA Expenses Through Your Corporation

CM

Crowe MacKay LLP

See more

Highlighted Content

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Trap: Financial Products, Services Offered By US-Based Family Offices And Crypto Asset Management Firms May Prove Unworkable For Taxes Due To CRA For Canadian Cryptocurrency Investors

RS

Rotfleisch & Samulovitch P.C.

Blake v. Ahmed (2025 BCCA 384) – The Court Of Appeal Reaffirms Limits On Taxpayer Claims And Pseudo-Legal Arguments

RS

Rotfleisch & Samulovitch P.C.

Canadian Taxpayers: Here Are The Top 20 Tax Changes For 2025 That You Must Know

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.

How To Deduct "Loss Leaders," Other Outrageous Promotional Expenses On Your Canadian Business Taxes: Lessons From A $3.2 Million Giant Bluefin Tuna And Japan's "Tuna King"

RS

Rotfleisch & Samulovitch P.C.

Ng v. The King (2025 TCC 172) – Missing A CRA Notice Is Not An Excuse: Tax Court Reinforces Strict Deadlines To GST Objections

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.

Latest Videos

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2023 Tax Dispute Resolution Quarterly Update | Session 1 (Video)

GW

Gowling WLG

2022 Financial Reporting & Tax Updates (Video)

CM

Crowe MacKay LLP

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

MT

McCarthy Tétrault LLP

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

MP

Moodys Private Client Law LLP

6 Tax Planning Questions For Canadian Musicians (Video)

CS

Crowe Soberman LLP

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