This Article is no longer available, this page is showing similar articles.

Tax Law and International Tax Law

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.

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

The Tax Court of Canada decision in Maragos v. The King deals with an important issue in tax law and corporate law: when a person stops being a director of a company for the purpose of personal tax liability.

RS

Rotfleisch & Samulovitch P.C.

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

In Caddell v. The King, 2026 TCC 27, the Tax Court of Canada examined whether two individual taxpayers were required to self-assess and remit GST under the self-supply rules in subsection 191(1) of the Excise Tax Act after occupying a newly constructed home.

RS

Rotfleisch & Samulovitch P.C.

Talukdar v. The King – When Credible Oral Evidence, Not Perfect Records, Determines Entitlement To The GST/HST Rebate For New Housing

In Talukdar v. The King, 2026 TCC 28, the Tax Court of Canada examined whether an individual purchaser was entitled to the GST New Housing Rebate under subsection 254(2) of the Excise Tax Act after purchasing and subsequently selling a newly built condominium unit.

RS

Rotfleisch & Samulovitch P.C.

The Court Says Fairness Comes First In CRA Decisions, Godin v. Canada (Attorney General), 2024 FC 1386

In Godin v. Canada (Attorney General), the Federal Court considered whether the Canada Revenue Agency (CRA) treated an applicant fairly when it denied several COVID-19 emergency benefits.

RS

Rotfleisch & Samulovitch P.C.

Sharma v. The King – Tax Court Of Canada Upholds GST/HST New Housing Rebate Despite Short Ownership Period

RS

Rotfleisch & Samulovitch P.C.

Sale Of Mixed Use Real Property Problematic

MK

Millar Kreklewetz

BC Extends PST To New Services

MK

Millar Kreklewetz

Federal Court Of Appeal Applies GAAR To CCPC Planning In DAC Investment Holdings

AB

Aird & Berlis LLP

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law LLP

Société reconstituée, responsabilité réactivée? Pas si vite, dit la Cour de l'impôt

MT

Miller Thomson LLP

Permanent Establishment And Remote Work: Updated OECD Guidance

AB

Aird & Berlis LLP

Navigating Indirect Tax Audits: Key Insights And Resolution Strategies

BC

Blake, Cassels & Graydon LLP

Toronto Tax Increases, Provincial Deadlines And Tax Relief Options

AB

Aird & Berlis LLP

Rawlings v AGC, 2026 FC 208: Taxpayer Sought Judicial Review Of CRA's Decision To Refuse Changing His 2004 Tax Return

RS

Rotfleisch & Samulovitch P.C.

See more

Webinars

See More

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

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

W

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

Highlighted Content

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

RS

Rotfleisch & Samulovitch P.C.

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

RS

Rotfleisch & Samulovitch P.C.

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

BC Foreign Buyer Tax vs Ontario Non-Resident Speculation Tax: Comprehensive Guide To Rates, Exemptions, Key Differences, Implications, And Compliance For Canadian Real Estate Investors And Foreign Buyers

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

CRA Cryptocurrency Tax Litigation (Part i): How To Handle CRA Objections, Tax Court Litigation, And More For Cryptocurrency Tax Disputes In Canada

RS

Rotfleisch & Samulovitch P.C.

Capital Gains Tax

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

Capital dividends are among the most powerful dividend tax planning tools available to Canadian-controlled private corporations. When properly structured, a capital dividend allows a corporation to distribute tax-free amounts to shareholders without triggering personal income tax.

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

In the rapidly evolving landscape of digital assets, understanding cryptocurrency taxation in Canada is crucial for entrepreneurs, professionals, investors, accountants, and crypto enthusiasts aiming to navigate CRA crypto tax rules effectively.

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

The 2025 federal budget significantly reshapes cryptocurrency taxation in Canada, with important implications for both individuals and businesses. The measures reflect a broader federal strategy to close compliance gaps and strengthen tax administration around digital assets.

RS

Rotfleisch & Samulovitch P.C.

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law LLP

Ce que les promoteurs et les investisseurs négligent souvent dans les coentreprises immobilières au Canada 

Canada Real Estate

MT

Miller Thomson LLP

Dix Affaires À Connaître En Matière D'impôt Sur Le Revenu Au Canada En 2025

MT

McCarthy Tétrault LLP

Federal Court Of Appeal Reaffirms That Tax Efficiency Alone Does Not Equate To Abuse Under GAAR: Canada v. Quebecor Inc., 2025 FCA 207

RS

Rotfleisch & Samulovitch P.C.

Cryptocurrency Tax Enforcement Measures In The U.K. And Canada, Compared By A Crypto Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Net-Worth Assessments, Shareholder Benefits, And Statute-Barred Years: Lessons From Afdon Contracting Ltd. v. The King 2025 TCC 175

RS

Rotfleisch & Samulovitch P.C.

See more

Sales Taxes: VAT, GST

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

The Tax Court of Canada decision in Maragos v. The King deals with an important issue in tax law and corporate law: when a person stops being a director of a company for the purpose of personal tax liability.

RS

Rotfleisch & Samulovitch P.C.

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

In Caddell v. The King, 2026 TCC 27, the Tax Court of Canada examined whether two individual taxpayers were required to self-assess and remit GST under the self-supply rules in subsection 191(1) of the Excise Tax Act after occupying a newly constructed home.

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

The Federal Court of Appeal's decision in Canada v. LBL Holdings Limited addresses an important question at the intersection of tax law and Indigenous rights: when is a supplier required to collect and remit GST (Goods and Services Tax) on sales ...

RS

Rotfleisch & Samulovitch P.C.

Talukdar v. The King – When Credible Oral Evidence, Not Perfect Records, Determines Entitlement To The GST/HST Rebate For New Housing

RS

Rotfleisch & Samulovitch P.C.

Sharma v. The King – Tax Court Of Canada Upholds GST/HST New Housing Rebate Despite Short Ownership Period

RS

Rotfleisch & Samulovitch P.C.

Sale Of Mixed Use Real Property Problematic

MK

Millar Kreklewetz

BC Extends PST To New Services

MK

Millar Kreklewetz

No ITCS For Credit Card Loyalty Expenses - For Banks

MK

Millar Kreklewetz

CRA Service Levels 2026: Why The CRA's 70% Call-Answering Target Is A Problem For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

See more

Income Tax

The Court Says Fairness Comes First In CRA Decisions, Godin v. Canada (Attorney General), 2024 FC 1386

In Godin v. Canada (Attorney General), the Federal Court considered whether the Canada Revenue Agency (CRA) treated an applicant fairly when it denied several COVID-19 emergency benefits.

RS

Rotfleisch & Samulovitch P.C.

Federal Court Of Appeal Applies GAAR To CCPC Planning In DAC Investment Holdings

On February 20, 2026, the Federal Court of Appeal ("FCA") released its decision in Canada v. DAC Investment Holdings Inc., 2026 FCA 35 ("DAC"), overturning the Tax Court of Canada's ("TCC")...

AB

Aird & Berlis LLP

Ce que les promoteurs et les investisseurs négligent souvent dans les coentreprises immobilières au Canada 

Que vous soyez promoteur immobilier, propriétaire, gestionnaire d'actif, financier ou investisseur, la manière de structurer...

Canada Real Estate

MT

Miller Thomson LLP

Rawlings v AGC, 2026 FC 208: Taxpayer Sought Judicial Review Of CRA's Decision To Refuse Changing His 2004 Tax Return

RS

Rotfleisch & Samulovitch P.C.

CRA Service Levels 2026: Why The CRA's 70% Call-Answering Target Is A Problem For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Case Comment On Taxpayers' Liability Under S.160 Of The Income Tax Act – Panneton v The King, 2019-1067(IT)G

RS

Rotfleisch & Samulovitch P.C.

Cineplex Inc. v. The King – When Business Exit Costs, Non-Capital Losses, And Income Characterization Collide

RS

Rotfleisch & Samulovitch P.C.

Intensification des vérifications de l'ARC : ce qu'il faut savoir sur le nouvel avis de non-conformité

Canada Commercial

MT

Miller Thomson LLP

Le gouvernement du Canada entend élargir les règles d'asymétrie hybride pour tenir compte des entités hybrides

BC

Blake, Cassels & Graydon LLP

See more

Withholding Tax

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

RS

Rotfleisch & Samulovitch P.C.

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

In April 2025, the Canada Revenue Agency (CRA) issued the Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, which can be relied upon as the accurate summary of the CRA's interpretation regarding subsection 15(2) of the Income Tax Act (ITA) and its related provisions.

RS

Rotfleisch & Samulovitch P.C.

Le gouvernement du Canada entend élargir les règles d'asymétrie hybride pour tenir compte des entités hybrides

BC

Blake, Cassels & Graydon LLP

Canada Looks To Broaden Hybrid Mismatch Rules To Address Hybrid Entities

BC

Blake, Cassels & Graydon LLP

Employee Or Independent Contractor?

MK

Millar Kreklewetz

Be Very Afraid: The Canada Revenue Agency (CRA) Has Impressive Powers To Enforce Collection, Plus Penalties And Interest For Non-Compliance

RS

Rotfleisch & Samulovitch P.C.

Husky Energy: Canadian Court Of Appeal Confirms Denial Of Beneficial Ownership

DW

Davies Ward Phillips & Vineberg

2025 Tax Controversy Year In Review: A New Government And A Taxing Authority With More Power

BC

Blake, Cassels & Graydon LLP

See more

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 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

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