Canada: Tax Authorities

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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.

The Same But Different – The Types Of Dividends And Their Impact On Taxes

One of the benefits of incorporation is that it allows for the use of dividends, which can be taxed at lower rates through the dividend tax credit regime.

DS

Devry Smith Frank LLP

British Columbia Court Of Appeal Upholds Additional Transfer Tax Assessment In Foreign Entity Trust Case

The BC Court of Appeal confirms that additional property transfer tax (ATT) applies to foreign entities, even when using trust or agency arrangements. Legal title matters more than beneficial ownership.

Canada Real Estate

WG

Watson Goepel LLP

Canadian Crypto Tax Lawyer's Review Of The Terra Collapse And Do Kwon's Guilty Plea

The 2022 collapse of TerraUSD (UST) and Luna erased nearly $60 billion in global value and remains one of the most disruptive failures in cryptocurrency history.

RS

Rotfleisch & Samulovitch P.C.

New Legislative Proposals Boost The Appeal Of Employee Ownership Trusts

Effective January 1, 2024, Canada introduced detailed rules into the Income Tax Act (Canada) (Tax Act) to facilitate and encourage employee ownership of small and medium sized businesses...

Canada Employment

BJ

Bennett Jones LLP

New GST Voluntary Disclosure Guidelines!

MK

Millar Kreklewetz

Long-Arm Of CRA Collections

MK

Millar Kreklewetz

Fall Tax Briefing: Trust Tax Structures, Mutual Fund Trust Eligibility, Director Liability And More

WD

Wildeboer Dellelce LLP

Canada Revenue Agency Overhauls The Voluntary Disclosures Program: Key Highlights

BC

Blake, Cassels & Graydon LLP

Tax Reporting Rules, Tax Obligations For Regular Trusts And Bare Trusts: What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

When Canadian Taxpayers Have Severe Emotional Trauma, Documentation From Psychologists, Doctors Is Key To Taxpayer Relief Requests: Bifano V Canada (Attorney General)

RS

Rotfleisch & Samulovitch P.C.

CRA Tax Benefits For Canadian Caregivers: Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And Canada Caregiver Credit (CCC)

RS

Rotfleisch & Samulovitch P.C.

Ontario Interest And Penalty Relief Period Ends October 1, 2025

BM

Bateman MacKay LLP

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

RS

Rotfleisch & Samulovitch P.C.

Couture v Canada (Revenue Agency) – How Not To Conduct A Judicial Review

RS

Rotfleisch & Samulovitch P.C.

Navigating Climate Challenge: Key Themes For Business At New York Climate Week

Canada Environment

GW

Gowling WLG

AI And Copyright - Training AI With Copyrighted Material (Podcast)

Canada Technology

F

Fasken

Landmark RCMP Seizure Of Over $56 Million In Cryptocurrency From TradeOgre

Canada Technology

WL

WeirFoulds LLP

Mergers And Acquisitions In The Defence Sector: A Strategic Lever Under High Surveillance

Canada Commercial

D

Dentons Canada LLP

Responsible AI Is Not Just A Tech Issue, It Is A Leadership Imperative

Canada Technology

BL

Borden Ladner Gervais LLP

Couture v Canada (Revenue Agency): Canadian Tax Lawyer Explains How Not To Conduct A Judicial Review

In Couture v Canada (Revenue Agency), 2024 FC 1283, the Federal Court dismissed a taxpayer's judicial review application relating to the Canada Recovery Benefit (CRB).

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Schwarz v. HMK – You Must Appeal Within The Deadline For Tax Reassessments; The Tax Court Cannot Forgive Tax Debt

In June 2025, the Tax Court of Canada (TCC) handed down the decision in Schwarz v. HMK, 2025 TCC 86, dismissing the taxpayer's request for an extension of time to file an appeal in respect of his 2008 to 2014 taxation years.

RS

Rotfleisch & Samulovitch P.C.

Agreements Must Be In Writing: Hutchings v. The King (2025 TCC 108), A Case Of COVID-19 Rent Subsidies

The COVID-19 pandemic forced thousands of Canadian small businesses to close temporarily. To provide relief, the federal government introduced several subsidies, including the Canada Emergency Rent Subsidy (CERS), a program designed to help businesses, non-profits, and charities cover rent and other fixed property expenses.

RS

Rotfleisch & Samulovitch P.C.

A Canadian Crypto Tax Lawyer Analyzes The Terra USD Collapse And Kwon Do-Hyung's Guilty Plea To Wire Fraud From Crypto Crash

The collapse of the Terra ecosystem in May 2022 remains one of the defining ruptures in the history of crypto assets, a failure the mechanics of which revealed deep fragilities in algorithmic stablecoins and whose aftershocks rippled through lenders, hedge funds, exchanges and retail portfolios around the world.

Canada Technology

RS

Rotfleisch & Samulovitch P.C.

Des changements positifs importants donnent un nouvel élan au Programme des divulgations volontaires pour les dossiers de l'impôt sur le revenu et de TPS/TVH

MT

McCarthy Tétrault LLP

Manitoba To Modernize Small Business Venture Capital Tax Credit Program

Canada Commercial

MA

MLT Aikins LLP

Incentivizing Institutional Investment In Canada

TL

Torys LLP

CRA Overhauls The Voluntary Disclosure Program

BL

Borden Ladner Gervais LLP

Vérification fiscale : vos droits et recours pour faire opposition efficacement

MT

Miller Thomson LLP

Tax Audits: Your Rights And Remedies For An Effective Objection

MT

Miller Thomson LLP

Éléments du budget 2024 passés sous le radar : élargissement des pouvoirs de vérification de l'ARC et pénalités

MT

Miller Thomson LLP

Foreign Tax Interest Denied, Tax Court Loss Contained — Bank Of Montreal v. HMK

CT

Counter Tax Litigators

An Overview Of The Manitoba Film & Video Production Tax Credit

Canada Media & IT

FR

Fillmore Riley

Bill 50 Changes Raise Important Questions About Alberta Municipal Autonomy

MA

MLT Aikins LLP

Éléments du budget 2024 passés sous le radar : élargissement des pouvoirs de vérification de l'ARC et pénalités

Lorsque la ministre des Finances Chrystia Freeland a dévoilé le budget 2024 à la Chambre des communes (le « budget 2024 ») le 16 avril 2024, c'est l'intention du gouvernement d'accroître le taux d'inclusion des gains en capital qui a attiré l'attention.

MT

Miller Thomson LLP

Foreign Tax Interest Denied, Tax Court Loss Contained — Bank Of Montreal v. HMK

BMO carried on business through U.S. branches and was subject to both U.S. federal and New York City income taxes. After IRS audits for 1997–2001...

CT

Counter Tax Litigators

An Overview Of The Manitoba Film & Video Production Tax Credit

While Manitoba may be known for landmarks like The Forks and the Canadian Museum for Human Rights (and let's not forget honey dill sauce), a lesser-known fact is that Manitoba, Winnipeg in particular, has established itself as a leading destination for film and video production in Canada.

Canada Media & IT

FR

Fillmore Riley

Bill 50 Changes Raise Important Questions About Alberta Municipal Autonomy

Bill 50, the Municipal Affairs Statutes Amendment Act, 2025, received royal assent on May 15, 2025, introducing amendments to the Municipal Government Act (MGA).

MA

MLT Aikins LLP

Capital Markets Team Acts For TransACT Technology Solutions Holdings Limited On Its Sale To Presidio

Canada Commercial

GW

Gowling WLG

Major Changes To Voluntary Disclosures Program Coming Into Effect October 1, 2025

On September 10, 2025, the Canada Revenue Agency (the "CRA") announced[1] major changes to its Voluntary Disclosures Program (the "VDP").

ML

McMillan LLP

The Taxing Reality Of Flipping Properties In Western Canada

Due to the potential for high rewards, the process of buying, renovating and then reselling houses has risen in popularity in Canada. However, it is critical for investors to be aware of the tax implications of property flipping.

MA

MLT Aikins LLP

How To Structure & Document Rental Properties So CRA Does Not Disallow Rental Expenses

In Blecha v The King, 2025 TCC 91, the Tax Court of Canada examined whether a taxpayer was entitled to claim deductions for expenses on a property he owned and said was being rented to his mother.

RS

Rotfleisch & Samulovitch P.C.

What To Do When The CRA Freezes Your Bank Account: A Canadian Tax Lawyer's Guide

Imagine trying to withdraw cash, pay your bills, or access funds for groceries, only to discover your bank account has been frozen, and the Canada Revenue Agency (CRA) is behind it.

RS

Rotfleisch & Samulovitch P.C.

When Are Food Expenses, Meal Expenses Deductible In Canada? Reasonable Expenses When Travelling Is Required For Work, Says Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

The Three Critical Inflection Points In CRA Challenges

CT

Counter Tax Litigators

Transition to Electronic Notice Delivery on TRACS

CM

Crowe MacKay LLP

Framing Gaps In SR&ED Disputes Shift Control To CRA

CT

Counter Tax Litigators

Tax Court Confirms That Interest On Income Taxes Are Not Deductible, Whether Foreign Or Domestic

MT

McCarthy Tétrault LLP

Élargissement proposé des pouvoirs de vérification de l'ARC : que peuvent faire les contribuables?

BC

Blake, Cassels & Graydon LLP

Proposal For CRS To Impose Obligations In Respect Of Crypto, Electronic Money Products And Digital Currency

BL

Borden Ladner Gervais LLP

Proposed Changes To Compliance Obligations Under CRS

BL

Borden Ladner Gervais LLP

CRA To Acquire Strong New Audit Powers

BL

Borden Ladner Gervais LLP

The Standards That Enable Settlement In Tax Disputes

CT

Counter Tax Litigators

When Is An Accountant's Work Privileged? – Lessons From A Recent British Columbia Supreme Court Decision

D

Dentons Canada LLP

Proposed Expansion Of CRA Audit Powers: Where From Here For Taxpayers?

BC

Blake, Cassels & Graydon LLP

« Jusqu'à Ce Que La Mort Nous Sépare » : Suis-je Responsable De La Facture Fiscale De Mon Partenaire?

MT

Miller Thomson LLP

Elbows Up? Dumb Strategy

Canada International

MK

Millar Kreklewetz

Comment réagir lorsque le fisc cogne à la porte?

MT

Miller Thomson LLP

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Highlighted Content

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

RS

Rotfleisch & Samulovitch P.C.

Using COVID-19 Benefits Fraudulently Will Get You Charged With Tax Evasion By The CRA

RS

Rotfleisch & Samulovitch P.C.

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

RS

Rotfleisch & Samulovitch P.C.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

RS

Rotfleisch & Samulovitch P.C.

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.

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 - What To Do When The CRA Calls (Video)

AB

Aird & Berlis LLP

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

RA

Rosen & Associates

2022 Tax Dispute Resolution Monthly Update | Session 9 (Video)

GW

Gowling WLG

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