Canada: National Insurance

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.

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

The Canada Revenue Agency (CRA) operates a dedicated unit known as the Criminal Investigations Program. This division is responsible for investigating tax fraud, tax evasion, and other tax-related offences.

RS

Rotfleisch & Samulovitch P.C.

What's The Limitation On Losses Of Shares Held As Capital Property For Individuals And Corporations? Canadian Tax Lawyer Explains

Subsection 112(3) of the Income Tax Act is a stop-loss rule that limits losses from the disposition of shares held as capital property.

RS

Rotfleisch & Samulovitch P.C.

Case Analysis: Why A Business Must Demonstrate Actual Business Activities Before Applying For Business Tax Deductions – Lienaux v. The King

Charles Lienaux, a chartered professional accountant, claimed $15,436 in business expenses for 2019, primarily related to motor vehicle costs ($11,605), home office expenses ($1,550), and hotel expenses ($1,320).

RS

Rotfleisch & Samulovitch P.C.

House-Flippers Beware: You Are Not Eligible For GST/HST New Housing Rebates – Ram V HMK, 2025 TCC 49

In March 2025, the Tax Court of Canada delivered the judgment on Aneeta Ram v His Majesty the King, 2025 TCC 49, dismissing the appeal by the self-represented litigant Aneeta Ram against the CRA regarding the denial of her claim for the GST/HST new housing rebates.

RS

Rotfleisch & Samulovitch P.C.

How Are Group Benefit Plans Taxed For Employers? How Are Group Benefits Taxed For Employees? What Is Taxable? Non-Taxable?

RS

Rotfleisch & Samulovitch P.C.

The Date Debate: A New Battleground In Assessment Appeals

MT

Miller Thomson LLP

When Do I Need A Tax Or Trade Lawyer?

MK

Millar Kreklewetz

Unlocking Canada's Potential Through Tax Reform: A Letter To Minister Champagne

OH

Osler, Hoskin & Harcourt LLP

Budget 2025-2026 Du Québec : Points Saillants En Matière De Fiscalité

BC

Blake, Cassels & Graydon LLP

Offshore Asset Exposure: How The CRA Builds Its Case Before You Know You're In One

CT

Counter Tax Litigators

Canadian T4A Reporting Requirements

MK

Millar Kreklewetz

ITC Entitlement On Financial Services

MK

Millar Kreklewetz

Tax Court Of Canada Is Not ‘Slap-Dash,' Nor Tolerates Sloppy Examination For Discovery: Whistler Blackcomb Holdings Inc. v The King, 2025, TCC 13: Expert Canadian Tax Litigation Lawyer

RS

Rotfleisch & Samulovitch P.C.

How CRA Uses 'Nudge Letters' With Online Sellers To Increase Uptake Of Canada's Voluntary Disclosures Program

RS

Rotfleisch & Samulovitch P.C.

Employer Due Diligence Required for Employee Use of Generative AI at Work

Canada Technology

MR

McLennan Ross LLP

Canadian Securities Regulators Implement Changes To Support Capital Markets

Canada Commercial

TM

Torkin Manes LLP

Top Tips For Canadians Crossing The U.S. Border: Updated Travel Advisory (Video)

Canada Immigration

SL

Siskinds LLP

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

RS

Rotfleisch & Samulovitch P.C.

2025 Update On Trends In Indigenous Equity Investments In Canada

Canada Government

F

Fasken

Highlighted Content

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order') Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne'eman Foundation Canada, 2024 FC 1932

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Facts 2025

RS

Rotfleisch & Samulovitch P.C.

What Are The CRA Tax Breaks For Canadian Caregivers? Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And The Canada Caregiver Credit (CCC)

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.

Income Tax Deductions From Short-term Rental Income: Disallowed Tax Deduction Changes

RS

Rotfleisch & Samulovitch P.C.

2024 Tax Alert: CRA Implements Capital Gains Tax Increase Despite Stalled Legislation – The Unique Tax Challenges For Employee Stock Options & Payroll Tax

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.

Canadian Tax Traps For Professional Athletes Entering, Leaving, Or Playing In Canada: Tax-Planning Considerations For Cross-Border Professional Athletes

For professional athletes, life off the field or rink can be just as complex as it is on it, especially when it comes to understanding taxes.

RS

Rotfleisch & Samulovitch P.C.

Taxpayer Wins U.K. Privy Council CARICOM Tax Treaty Case

On April 22, 2025, the U.K. Privy Council delivered a landmark decision in the appeal of Methanex Trinidad (Titan) v. The Board of Inland Revenue.

OH

Osler, Hoskin & Harcourt LLP

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

MT

McCarthy Tétrault LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

MT

McCarthy Tétrault LLP

Employers' Guide To Specific Tax, Reporting Obligations For Remote Workers To The CRA: Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Selected US Tax Developments

DW

Davies Ward Phillips & Vineberg

Beware CRA's Ability To Share Information With Foreign Tax Authorities Using Tax Information-Exchange Provision In Bilateral Tax Treaties And Tax Information Exchange Agreements: A Canadian Tax Lawyer's Primer

RS

Rotfleisch & Samulovitch P.C.

Can CRA Collect Tax On Your Foreign Assets? Yes, Tax Collection Assistance Provisions Exist Between Canada And Other Countries, Canadian Tax Lawyer Explains

RS

Rotfleisch & Samulovitch P.C.

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.

Using A Trust In Your Estate Plan

This Advisory provides an overview of the legal concept of a trust, including its role in family wealth preservation and management.

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

We talked to financial planner, Sally McRae, about the conversations she has with women about some of life's biggest questions—how to save, how to spend, and how to (literally) live long and prosper.

Canada Employment

F

Lawyers Financial

Navigating The New Tax Rules For Intergenerational Business Transfers

CM

Crowe MacKay LLP

What Can We Expect For U.S. Estate Tax Under A Second Trump Administration?

OE

O'Sullivan Estate Lawyers LLP

Calculating Estate Administration Tax

CM

Casey & Moss LLP

Estate Planning For Beneficiaries With Additional Support Needs In Manitoba

MA

MLT Aikins LLP

Not "Trusting" Average Canadians: Exceptions Added To New Trust Reporting Rules

BL

Borden Ladner Gervais LLP

Post-Mortem Tax Planning In Canada

RA

Rosen & Associates

See more

Income Tax

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

The Canada Revenue Agency (CRA) operates a dedicated unit known as the Criminal Investigations Program. This division is responsible for investigating tax fraud, tax evasion, and other tax-related offences.

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order') Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne'eman Foundation Canada, 2024 FC 1932

A jeopardy order is a court-issued order under section 225.2 of the Income Tax Act that authorizes the CRA to take immediate collection actions against a taxpayer's assets, even if the tax assessment is under dispute or a Notice of Assessment has not yet been issued.

RS

Rotfleisch & Samulovitch P.C.

What's The Limitation On Losses Of Shares Held As Capital Property For Individuals And Corporations? Canadian Tax Lawyer Explains

Subsection 112(3) of the Income Tax Act is a stop-loss rule that limits losses from the disposition of shares held as capital property.

RS

Rotfleisch & Samulovitch P.C.

Case Analysis: Why A Business Must Demonstrate Actual Business Activities Before Applying For Business Tax Deductions – Lienaux v. The King

RS

Rotfleisch & Samulovitch P.C.

House-Flippers Beware: You Are Not Eligible For GST/HST New Housing Rebates – Ram V HMK, 2025 TCC 49

RS

Rotfleisch & Samulovitch P.C.

How Are Group Benefit Plans Taxed For Employers? How Are Group Benefits Taxed For Employees? What Is Taxable? Non-Taxable?

RS

Rotfleisch & Samulovitch P.C.

Unlocking Canada's Potential Through Tax Reform: A Letter To Minister Champagne

OH

Osler, Hoskin & Harcourt LLP

Budget 2025-2026 Du Québec : Points Saillants En Matière De Fiscalité

BC

Blake, Cassels & Graydon LLP

Canadian T4A Reporting Requirements

MK

Millar Kreklewetz

See more

Transfer Pricing

Unlocking Canada's Potential Through Tax Reform: A Letter To Minister Champagne

This week, François-Philippe Champagne was sworn in as Minister of Finance and Minister of National Revenue as part of a cabinet "built to deliver the change Canadians want and deserve."

OH

Osler, Hoskin & Harcourt LLP

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

Les contribuables peuvent facilement commettre des erreurs en naviguant dans un différent en matière de prix de transfert s'ils n'ont pas examiné...

MT

McCarthy Tétrault LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

Taxpayers can easily make mistakes navigating a transfer pricing dispute without strategically considering the choices of pursuing domestic avenues for relief or pursuing treaty-based avenues...

MT

McCarthy Tétrault LLP

Corporate Tax 2025

BB

BCF Business Law

Transfer Pricing In Times Of Tariff Turmoil

OH

Osler, Hoskin & Harcourt LLP

The Price Is Right? The Role Of Transfer Pricing Across Supply Chains Of Multinational Companies

Canada International

BL

Borden Ladner Gervais LLP

Tax Avoidance Comparative Guide

MT

Miller Thomson LLP

The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law

DS

Devry Smith Frank LLP

Federal Court Of Appeal Rules That Arrears Interest Exceed Tax Payable Following Audit And Loss Carryback Request

MT

McCarthy Tétrault LLP

See more

Latest Videos

See more

BTC Series: A Tip For Tax Season (Video)

WG

Watson Goepel LLP

Tax Litigation Video Series - What To Do After Your CRA Tax Assessment (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

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

MP

Moodys Private Client Law LLP

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