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Tax Law and International Tax Law

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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.

Costs Follow Control, Not Optimism

Under Tax Court oversight, the results and economics shift; unsupported positions are exposed and no longer insulated from real scrutiny.

CT

Counter Tax Litigators

Modifications To Canada Revenue Agency's Voluntary Disclosures Program

The Canada Revenue Agency (CRA) has announced modifications to its Voluntary Disclosures Program for applications received on or after October 1, 2025.

MA

MLT Aikins LLP

Torys On Budget 2025: Tax Highlights

On November 4, 2025 (Budget Day), Minister of Finance and National Revenue François-Philippe Champagne tabled his first budget in the House of Commons (Budget 2025).

TL

Torys LLP

Federal Budget 2025: Department Of Justice To Explore Changes To Tax Court Rules

Federal Budget 2025 (Budget 2025), released on Nov. 4, 2025, includes an announcement by the Department of Justice detailing their intention to realize a 15 per cent savings...

BL

Borden Ladner Gervais LLP

CRA Directs Taxpayer To Wrong Court!

MK

Millar Kreklewetz

Projet de réforme des règles sur les prix de transfert : Que doivent savoir les entreprises?

BC

Blake, Cassels & Graydon LLP

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

Le Budget 2025 comprend des propositions visant à sévir contre les classifications erronées de travailleurs

MT

McCarthy Tétrault LLP

Le Budget 2025 propose des changements aux règles sur les placements admissibles

MT

McCarthy Tétrault LLP

Le Budget 2025 comprend des incitatifs fiscaux appelés « superdéduction à la productivité » et l'élimination de la taxe de luxe sur certains aéronefs et navires

MT

McCarthy Tétrault LLP

Double Taxation On Death – Is The Pipeline An Answer?

MT

Miller Thomson LLP

Budget 2025 propose des incitatifs fiscaux pour la superdéduction et l'abrogation de la taxe sur les logements sous-utilisés

MT

McCarthy Tétrault LLP

Extension Of New Federal First-time Home Buyer Rebate To Ontario HST

GW

Gowling WLG

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Mondaq

Highlighted Content

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

RS

Rotfleisch & Samulovitch P.C.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

RS

Rotfleisch & Samulovitch P.C.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

RS

Rotfleisch & Samulovitch P.C.

When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Transfer Pricing

Torys On Budget 2025: Tax Highlights

On November 4, 2025 (Budget Day), Minister of Finance and National Revenue François-Philippe Champagne tabled his first budget in the House of Commons (Budget 2025).

TL

Torys LLP

Projet de réforme des règles sur les prix de transfert : Que doivent savoir les entreprises?

Le budget fédéral de 2025 (le « Budget 2025 ») comprend des propositions législatives visant à moderniser en profondeur les règles canadiennes sur les prix de transfert...

BC

Blake, Cassels & Graydon LLP

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

In the 2025 Federal Budget, the Canadian government confirmed that it intends to proceed with measures with respect to non-compliance with information requests...

MT

McCarthy Tétrault LLP

Understanding CRA Form T106 And How It Compares To U.S. Reporting Requirements

RS

Rotfleisch & Samulovitch P.C.

Federal Budget 2025: Key Tax Updates For Taxpayers

D

Dentons Canada LLP

Proposed Transfer Pricing Reform: What Do Businesses Need To Know?

BC

Blake, Cassels & Graydon LLP

Budget fédéral 2025 : Présentation de certaines mesures fiscales

BC

Blake, Cassels & Graydon LLP

2025 Federal Budget: Selected Tax Measures

BC

Blake, Cassels & Graydon LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

F

Fasken

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Property Taxes

Une fois aux dix ans : l'Ontario entre dans la dixième année du cycle d'évaluation

Le 6 septembre 2025, le gouvernement de l'Ontario a publié son très attendu Énoncé économique de l'automne 2025 (« énoncé »). Malheureusement pour les contribuables de l'Ontario qui paient des impôts fonciers...

Canada Real Estate

MT

Miller Thomson LLP

Budget 2025: "Inefficient" Underused Housing Tax Eliminated

The Underused Housing Tax (the "UHT") is levied at a rate of 1% annually on the value of vacant or underused residential property in Canada.

ML

McMillan LLP

Once In A Decade: Ontario Moves To Year 10 Of Assessment Cycle

On November 6, 2025, the Ontario Government released its highly anticipated 2025 Fall Economic Statement ("Statement"). Unfortunately for Ontario property taxpayers, the Statement falls short of providing any meaningful update on the future of Ontario's property tax and assessment framework.

Canada Real Estate

MT

Miller Thomson LLP

Budget 2025 Includes Productivity Super-Deduction Tax Incentives And Repeal Of Underused Housing Tax

Canada Real Estate

MT

McCarthy Tétrault LLP

IRS Proposed Regulations Restore Key FIRPTA Relief For REIT Structures

DW

Davies Ward Phillips & Vineberg

A Victory For All Charities, Not Just Housing Providers: 3 Takeaways From Stamford Kiwanis

Canada Commercial

MT

Miller Thomson LLP

The Taxing Reality Of Flipping Properties In Western Canada

MA

MLT Aikins LLP

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

RS

Rotfleisch & Samulovitch P.C.

Costs Of Foreclosure In Saskatchewan: What's Recoverable – And What's Not

ML

McKercher LLP

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Corporate Tax

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada's tax landscape.

RS

Rotfleisch & Samulovitch P.C.

Looking To Unlock Tax Savings? Here Is An Investor's Guide To Flow-through Shares: Part I – The Mechanics

Flow-through share(s) ("FTS") are a long-standing feature of Canada's tax and resource landscape. Designed to stimulate investment in industries like mining and renewable energy, the federal FTS regime allows eligible...

MT

Miller Thomson LLP

Double Taxation On Death – Is The Pipeline An Answer?

Double taxation is a problem which can arise when an individual dies owning shares of a private corporation. The Income Tax Act (Canada) (the "ITA") legislates a deemed disposition of the shares...

MT

Miller Thomson LLP

Could CRA Audits Start Looking More Like Court Proceedings? What Taxpayers Need To Know

MT

Miller Thomson LLP

Trust Sandwich Tax Traps: Connectedness Is Tested At Trust Year-End

AM

Alvarez & Marsal

Les actions ordinaires peuvent-elles déclencher la Partie VI.1? Ce qu'il faut savoir des conventions d'actionnaires

MT

Miller Thomson LLP

Les actions ordinaires peuvent-elles être visées par la partie VI.1 de la Loi de l'impôt sur le revenu? Attention aux risques dissimulés dans les conventions entre actionnaires

MT

Miller Thomson LLP

2025 Federal Budget: Top Five Insights And Impacts For Business Owners And Individuals

BM

Bateman MacKay LLP

Budget fédéral de 2025 : Points saillants pour le secteur des organismes de bienfaisance et des OBNL

MT

Miller Thomson LLP

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Capital Gains Tax

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

Death is an inevitable end that awaits every individual, and no one knows the time at which it may come. One meaningful gift that many Canadians choose to leave for a loved one—without the complexities of a will—is a life insurance payout.

RS

Rotfleisch & Samulovitch P.C.

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

Moving out of Canada is not always as simple as packing your bags and settling in a new country. For many individuals, it can lead to unexpected tax consequences—most notably, the departure tax.

RS

Rotfleisch & Samulovitch P.C.

Double Taxation On Death – Is The Pipeline An Answer?

Double taxation is a problem which can arise when an individual dies owning shares of a private corporation. The Income Tax Act (Canada) (the "ITA") legislates a deemed disposition of the shares...

MT

Miller Thomson LLP

Budget 2025: Indirect Trust-to-Trust Transfers To Be Captured By 21-Year Rule

ML

McMillan LLP

How Tax Lawyers And Accountants Should Navigate Canada's New Crypto-Asset Reporting Framework

RS

Rotfleisch & Samulovitch P.C.

How To Maximize Your Tax-Free Savings Account (TFSA): 7 Strategies To Implement Before Year-End 2025

RS

Rotfleisch & Samulovitch P.C.

How To Unwind 'Deemed Disposition' For Returning Canadian Tax Residents – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Trust Sandwich Tax Traps: Connectedness Is Tested At Trust Year-End

AM

Alvarez & Marsal

La stratégie du report rétrospectif d'une perte, un mécanisme pour prévenir la double imposition des successions

MT

Miller Thomson LLP

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Latest Videos

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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 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

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