Canada: Tax Authorities

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Curated
Foreign Exchange Bureau Compliance In Canada: FINTRAC Reporting, AML Obligations, And CRA Tax Rules For Currency Exchange Businesses
Foreign exchange bureaus operating in Canada are subject to a comprehensive compliance regime under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, administered primarily by the Financial Transactions and Reports Analysis Centre of Canada, alongside tax reporting obligations enforced by the Canada Revenue Agency.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Foreign Exchange Bureau Compliance In Canada: FINTRAC Reporting, AML Obligations, And CRA Tax Rules For Currency Exchange Businesses
Foreign exchange bureaus operating in Canada are subject to a comprehensive compliance regime under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, administered primarily by the Financial Transactions and Reports Analysis Centre of Canada, alongside tax reporting obligations enforced by the Canada Revenue Agency.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)
Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Why Ontario Employer Health Tax (EHT) Assessment Disputes Frequently Escalate Into Tax Litigation: EHT Rules, Tax Audit Risk, And EHT Appeals
Employer Health Tax Ontario (EHT) is a critical provincial payroll tax that continues to generate significant tax audit disputes and litigation risk for Ontario employers. As businesses grow, restructure, or adopt more complex payroll and corporate arrangements, exposure to an Employer Health Tax reassessment increases materially.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Outlook Series 2026: Key Business, Legal, And Regulatory Issues Shaping Canada
Canadian organizations face intensifying regulatory enforcement, shifting market conditions, and accelerating technology risks in 2026. This comprehensive outlook examines critical developments across private equity, competition law, power infrastructure, public procurement, tax policy, and technology governance that will shape strategic decisions in the year ahead.
Canada Commercial
MT
McCarthy Tétrault LLP
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