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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.

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.

Permanent Establishment And Remote Work: Updated OECD Guidance

On November 19, 2025, the Organisation for Economic Co‑operation and Development ("OECD") released updates...

AB

Aird & Berlis LLP

Navigating Indirect Tax Audits: Key Insights And Resolution Strategies

This webinar is designed to provide tax practitioners and in-house counsel with practical, real-world guidance for managing indirect...

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.

When CRA Audits Escalate: The New Notice Of Non-Compliance And Why It Matters

MT

Miller Thomson LLP

Revived Corporation, Revived Liability? Not So Fast, Says The Tax Court

MT

Miller Thomson LLP

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.

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.

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

BC

Blake, Cassels & Graydon LLP

CRA EFILE Software Block Security Enhancement

RS

Rotfleisch & Samulovitch P.C.

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Webinars

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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

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.

When Is An Accountant's Work Privileged In Canada: Protecting Accountants' Work In Tax Matters, Including Litigation

RS

Rotfleisch & Samulovitch P.C.

Income Tax

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

When a Canadian taxpayer tried to change his 2004 tax return, CRA declined and pushed for penalties plus interest while ignoring his change request for 10 years. Judicial review sided with the taxpayer.

RS

Rotfleisch & Samulovitch P.C.

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

The Canada Revenue Agency has released its expected service levels for the 2026 tax season, including targets for CRA call centre live operator accessibility, processing timelines, and client service benchmarks.

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

During the 2002 to 2004 taxation years, the taxpayer, Mr. Panneton's spouse, caused payments totalling $141,109.38 to be made to third parties through two corporations of which he was the sole shareholder (the "Corporations").

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

CRA EFILE Software Block Security Enhancement

RS

Rotfleisch & Samulovitch P.C.

'CRA Register Again' Feature: New Self-Serve Online Access Option For Locked Or Inaccessible 'CRA My Account' Users

RS

Rotfleisch & Samulovitch P.C.

Changes To Quebec's Voluntary Disclosure Program: Eligibility, Obligations, And Tax Forgiveness For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

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Tax Treaties

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

L'année écoulée a été marquée par un nombre de développements jurisprudentiels importants qui continuent à façonner l'interprétation et l'administration du régime d'imposition du Canada.

MT

McCarthy Tétrault LLP

Does Your Remote Employee's Home Office Create A Permanent Establishment?

The Organisation for Economic Co-operation and Development (the OECD) recently published an update to its Model Tax Convention on Income and on Capital...

D

Dentons Canada LLP

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

On August 29 the Federal Court of Appeal (FCA) released its eagerly anticipated decision in Husky Energy. The case involved alleged treaty shopping between...

DW

Davies Ward Phillips & Vineberg

The World's First Carbon Border-adjusted Tax Enters Its Definitive Phase: What It Means For Canada

BL

Borden Ladner Gervais LLP

Emigrating From Canada To Barbados: Can You Recover Canadian Departure Tax By Disposing Of Property As A Barbados Tax Resident?

RS

Rotfleisch & Samulovitch P.C.

Bilan de l'année 2025 dans le domaine des différends fiscaux : Nouveau gouvernement et pouvoirs accrus de l'autorité taxatrice

BC

Blake, Cassels & Graydon LLP

How Canada's New ITC Provisions Work For Non-taxable Entities And Why It's Important

GW

Gowling WLG

Cross-Border Giving Update: Canadian Charities Cannot Use The Canada- US Tax Treaty To Fund American Charities Directly

Worldwide Commercial

MT

McCarthy Tétrault LLP

IBA Daily Newspaper - Doing Business In Canada

GR

Gardiner Roberts LLP

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Tax Authorities

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.

Permanent Establishment And Remote Work: Updated OECD Guidance

On November 19, 2025, the Organisation for Economic Co‑operation and Development ("OECD") released updates...

AB

Aird & Berlis LLP

Navigating Indirect Tax Audits: Key Insights And Resolution Strategies

This webinar is designed to provide tax practitioners and in-house counsel with practical, real-world guidance for managing indirect...

BC

Blake, Cassels & Graydon 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.

Foreign Beneficiaries And Foreign Estate Taxes: With Globalization Comes Complexity

OE

O'Sullivan Estate Lawyers LLP

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.

CRA EFILE Software Block Security Enhancement

RS

Rotfleisch & Samulovitch P.C.

'CRA Register Again' Feature: New Self-Serve Online Access Option For Locked Or Inaccessible 'CRA My Account' Users

RS

Rotfleisch & Samulovitch P.C.

See more

Corporate 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.

A Guide To Canadian Corporate Dividend Tax Strategy

For Canadian small business owners, determining the most tax-efficient method to draw income from a corporation is a key strategic challenge.

RS

Rotfleisch & Samulovitch P.C.

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?

RS

Rotfleisch & Samulovitch P.C.

When CRA Audits Escalate: The New Notice Of Non-Compliance And Why It Matters

MT

Miller Thomson LLP

Revived Corporation, Revived Liability? Not So Fast, Says The Tax Court

MT

Miller Thomson LLP

CRA T4A Penalties Hit Trucking-related Businesses For 2025 Slips: Are You Compliant?

MT

Miller Thomson LLP

Les pénalités de l'ARC liées au feuillet T4A s'abattent sur le secteur du camionnage en 2025 : êtes-vous conforme?

MT

Miller Thomson LLP

Canadian Tax Litigation Insights: How The Jennings-Clyde (Vivatas, Inc.) Decision Protects Canadian Taxpayers' Rights In Federal Court Of Appeal

RS

Rotfleisch & Samulovitch P.C.

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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 - Tracing Claims And What You Need To Know (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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