Canada: Withholding Tax

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Making Sense Of The Recent Canadian Tax Announcements And Proposed U.S. Tax Measures

The One Big Beautiful Bill Act that passed in the U.S. House of Representatives on July 3, 2025 did not include the proposed Section 899 Internal Revenue Code...

GW

Gowling WLG

Retaliatory Taxes: Pending Legislation In U.S. Congress May Adversely Impact Returns On Inbound Investment

As the U.S. tax reform process continues, the comprehensive tax bill that passed the House of Representatives in May is now under active consideration in the Senate. Earlier this week, the Senate Finance Committee...

DW

Davies Ward Phillips & Vineberg

Les sociétés québécoises sur les marchés financiers canadiens : une année de croissance dans un contexte de changements structurels

Voici le premier article d'une série de quatre, publiée à raison d'un article par mois tout au long de l'été, portant sur le rapport de l'Autorité des marchés financiers (AMF) intitulé...

BB

BCF Business Law

Un blogue big and beautiful : l'érosion de la base d'imposition, le Canada et une grosse facture américaine

Le 22 mai 2025, la Chambre des représentants des États-Unis a adopté le One Big Beautiful Bill Act (l'« OBBBA »). L'OBBBA comprend une proposition (appelée l'« article 899 ») visant directement...

MT

McCarthy Tétrault LLP

Canadian Businesses At Risk From Proposed U.S. Tax Changes

RS

RSM Canada

A Big Beautiful Blog: Base Erosion, Canada, And A Big American Bill

MT

McCarthy Tétrault LLP

A Canadian Tax Lawyer's Guide to the Canadian Tax Treatment Of Domestic, Foreign Retirement Compensation Arrangements (RCAs) for High-Income Earners: Lessons from Martin v The King

RS

Rotfleisch & Samulovitch P.C.

U.S. Tax Retaliation Measures: What's At Stake For Canada's Investment Sector

BL

Borden Ladner Gervais 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.

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

OH

Osler, Hoskin & Harcourt LLP

What Is CRA's Regulation 105? An Overview On Withholding Tax On Payments To Non-Residents, Explained By Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Corporate Tax 2025

BB

BCF Business Law

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

RS

Rotfleisch & Samulovitch P.C.

How Increased Global Competition Is Reshaping Tax Priorities

EY

Ernst & Young

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.

Appointing Someone To Make Health Care Decisions If You Become Unable To

Canada Healthcare

ML

McKercher LLP

Building A Resilient Talent Strategy: Stakes Are High (Video)

Canada Law Practice

RS

RSM Canada

Frustration Of Contract: When Performance Becomes Impossible

Canada Employment

MB

McCague Borlack LLP

Timing Isn't Everything: Termination Upon Return From A Protected Leave Of Absence

Canada Employment

F

Fasken

Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024

The federal government's 2024 budget announced the introduction of new measures to track cryptocurrency transactions and crackdown on tax evasion related to crypto-asset markets.

RS

Rotfleisch & Samulovitch P.C.

Le gouvernement du Canada annonce le report de la mise en œuvre du changement au taux d'inclusion des gains en capital jusqu'au 1er janvier 2026

Dans le budget de 2024, le gouvernement fédéral a proposé d'augmenter le taux d'inclusion des gains en capital de la moitié aux deux tiers.

FF

Fasken (French)

Update On The 2024 Capital Gains Inclusion Rate: Draft Legislation Released

On June 10th, 2024, the Federal government released the draft legislation detailing the changes to the capital gains inclusion rate, which is to be effective on June 25, 2024.

BM

Bateman MacKay LLP

Trust Residency Unraveled: How Central Management Determines Tax Obligations

The case similarly deals with two family trusts, the Ted Trust and the Darmos Trust, and centers on whether these trusts should be considered residents of Alberta or Ontario...

MM

Mills & Mills

CRA Reaffirms Withholding Taxes For Non-resident Contractors Under Regulation 105 And Its Recent Update: A Canadian Tax Lawyer Explains The Tax Rules

RS

Rotfleisch & Samulovitch P.C.

Top Three Tax Issues In Co-Investments

TL

Torys LLP

Non-Resident Landlord Withholding Tax: Know Your Responsibilities

RA

Rosen & Associates

Tenants Beware: Not Remitting Withholding Tax On Rental Payments To Non-Resident Landlords Can Cost You Thousands: 3792391 Canada Inc. V. The King

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Services Tax: Complicated Reg 105 Withholding Tax Getting MORE Complicated

MK

Millar Kreklewetz

How To Navigate IRS Form W-8BEN-E For Canadian Businesses With American Suppliers

RS

Rotfleisch & Samulovitch P.C.

Canadian Olympic Athletes May Be Taxed In France & How International Athletes Are Taxed In Canada: A Canadian Lawyer Explains Tax Rules

RS

Rotfleisch & Samulovitch P.C.

Revised CRA Policy Will Impose Withholding Tax On Subcontractor Reimbursements

BL

Borden Ladner Gervais LLP

A Canadian Tax Lawyer's Guide On 'Part XIII' Withholding Tax On Non-Residents Who Receive Property Income From Canadian Residents: A Case Study Of 3792391 Canada Inc. v The King

RS

Rotfleisch & Samulovitch P.C.

Freeland To Taxpayers: Talk To The Hand

BL

Borden Ladner Gervais LLP

Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024

The federal government's 2024 budget announced the introduction of new measures to track cryptocurrency transactions and crackdown on tax evasion related to crypto-asset markets.

RS

Rotfleisch & Samulovitch P.C.

Revised CRA Policy Will Impose Withholding Tax On Subcontractor Reimbursements

The Canada Revenue Agency (CRA) has announced significant revisions to its assessing policy that will affect payments made to non-Canadian contractors for reimbursed costs incurred for engaging Canadian subcontractors.

BL

Borden Ladner Gervais LLP

A Canadian Tax Lawyer's Guide On 'Part XIII' Withholding Tax On Non-Residents Who Receive Property Income From Canadian Residents: A Case Study Of 3792391 Canada Inc. v The King

The Tax Court of Canada in 3792391 Canada Inc. v The King, 2023 TCC 37, found the tenant to be liable for a failure to withhold and remit tax on rental payments made to the tenant's non-resident landlord.

RS

Rotfleisch & Samulovitch P.C.

Freeland To Taxpayers: Talk To The Hand

On Monday, June 10, 2024, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, introduced a notice of ways and means motion (the NWMM)...

BL

Borden Ladner Gervais LLP

Federal Court Of Appeal Overturns GAAR Assessment On The Existence Of Alternative Transactions, Leading To No Violation Tax Abuse Or Tax Avoidance Of GAAR: 3295940 Canada Inc. v The King

RS

Rotfleisch & Samulovitch P.C.

2024 Canadian Federal Budget Commentary – Tax Initiatives

On April 16, 2024 (Budget Day), Canada's Deputy Prime Minister and Minister of Finance, Chrystia Freeland, tabled in the House of Commons the Liberal Government's budget, Fairness for Every Generation (Budget 2024).

MT

McCarthy Tétrault LLP

Federal Budget 2024: Tax Measures For A Changing Voter Demographic

While Budget 2024 did not introduce the wealth tax that was speculated in the lead-up to Budget Day, this was as close to a proxy without actually introducing one.

GW

Gowling WLG

Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part IV: Canada Versus The U.S.A.

This is Part IV of the series, which examines the similarities and differences between the voluntary disclosure program available in Canada and in the USA...

RS

Rotfleisch & Samulovitch P.C.

An Overview Of Canadian Foreign Tax Credits For Foreign Withholding Taxes—and Get Ready For An Audit By CRA

An individual who is a Canadian tax resident is liable to pay Canadian income tax on worldwide income.

RS

Rotfleisch & Samulovitch P.C.

Retenues à la source et travail à distance : Une nouvelle politique administrative

MT

Miller Thomson LLP

How International Athletes Are Taxed In Canada: Toronto Maple Leafs' Captain John Tavares Embroiled In Tax Litigation With The CRA – Tavares v. The King, 2024-212(IT)G

RS

Rotfleisch & Samulovitch P.C.

How To Transfer A Retiring Allowance From An Employer To Your RRSP; How A Retiring Allowance Is Taxed

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Securitization: 10 Things To Know About Securitizing Canadian Assets Into The U.S.

BC

Blake, Cassels & Graydon LLP

L'impôt de la partie XIII – L'importance de vérifier la résidence fiscale de votre locateur

MT

Miller Thomson LLP

Tenants Beware: The Risks Of Landlord Tax Liabilities

Canada Real Estate

BJ

Bennett Jones LLP

Select Tax Measures In Canada's Bill C-59

BC

Blake, Cassels & Graydon LLP

Section 1446(f): The Surprising Reach Of A U.S. Withholding Tax (Video)

TL

Torys LLP

Implementation Bill For Variety Of Canadian Tax Measures Introduced

OH

Osler, Hoskin & Harcourt LLP

A Canadian Tax Lawyer's Guide For First Home Savings Account (FHSA)

RS

Rotfleisch & Samulovitch P.C.

What Small Businesses Need To Know About Canadian Taxes: A Checklist

RS

Rotfleisch & Samulovitch P.C.

CRA Designates Notifiable Transactions

C

Cassels

CRA Designates Notifiable Transactions And Updates Mandatory Disclosure Guidance

BC

Blake, Cassels & Graydon LLP

Canadian Mandatory Disclosure Rules Update: First List Of Designated Notifiable Transactions Released

OH

Osler, Hoskin & Harcourt LLP

A Canadian Tax Lawyer's Guide For Registered Charities In Canada: Non-Resident Withholding Tax

RS

Rotfleisch & Samulovitch P.C.

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