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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.

Tax Court Reprimands CRA With Gross-Negligence Penalties And Procedural Misconduct: Choptiany Et Al. v. The King (2022 TCC 112)

In Choptiany et al. v. The King (2022 TCC 112), the Tax Court of Canada delivered one of the most striking procedural rebukes against the Canada Revenue Agency (CRA) and the Department of Justice.

RS

Rotfleisch & Samulovitch P.C.

Innovate, Baby, Innovate? Key Enhancements To Canada's SR&ED Program In Budget 2025

In the April 2025 federal election, the Liberal Government emphasized innovation as a cornerstone for economic growth, particularly in emerging sectors like artificial intelligence...

M

Mintz

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

Canadian taxpayers who engage in cross-border dealings with related non-residents face special reporting requirements. One of the most important filings in this area is CRA Form T106, Information Return of Non-Arm's Length Transactions with Non-Residents.

RS

Rotfleisch & Samulovitch P.C.

How Canadian Residents Must Report Foreign 'Spin-Off' Shares Under Section 86.1 Of The Income Tax Act

Foreign corporations sometimes restructure their business and distribute shares of a new or separate company to their existing shareholders.

RS

Rotfleisch & Samulovitch P.C.

CRA Finally Unveils 100-Day Service Improvement Plan For 2025: How Canadian Taxpayers Should Benefit

RS

Rotfleisch & Samulovitch P.C.

The Expansion Of Flow-through Shares To Innovation: Waiting For Godot?

BL

Borden Ladner Gervais LLP

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

Budget 2025: Enhanced Measures To Support The Clean Energy And Resource Sectors

ML

McMillan LLP

2025 Ontario Economic Outlook And Fiscal Review – Tax Highlights

MT

McCarthy Tétrault LLP

Canada Revenue Agency Sets Out New Policy For GST/HST-related Voluntary Disclosure

OH

Osler, Hoskin & Harcourt LLP

Le Budget 2025 comprend des incitatifs fiscaux pour promouvoir l'investissement et l'innovation au Canada

MT

McCarthy Tétrault LLP

Directors, Don't Panic: How The Due Diligence Defence Can Protect You From Corporate Tax Debts

DS

Devry Smith Frank LLP

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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.

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.

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

Les obligations fiscales prévues à la partie VI.1 de la Loi de l'impôt sur le revenu (la « Loi ») sont souvent décrites comme « un risque caché pour les moins vigilants », car elles peuvent...

MT

Miller Thomson LLP

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

Our 2025 Federal Budget article highlights the matters most relevant to the majority of our business owner clients.

BM

Bateman MacKay LLP

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

MT

Miller Thomson LLP

Federal Budget 2025

DW

Davies Ward Phillips & Vineberg

Buckle-Up Canada: The Government Is Maxing Out The Country's Credit Card

MP

Moodys Private Client Law LLP

Budget fédéral de 2025 : Résumé des propositions fiscales

MT

Miller Thomson LLP

Canada's 2025 Draft Tax Legislation Overview

RS

Rotfleisch & Samulovitch P.C.

Can Common Shares Trigger Part VI.1 Tax? Key Risks Hidden In Shareholder Agreements

MT

Miller Thomson LLP

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Tax Treaties

How The Mutual Agreement Procedure (MAP) Can Help Businesses And Individuals Resolve Cross-Border Tax Problems, Plus Tips From Canadian Tax Lawyer

Cross-border tax issues have become more and more common for Canadian taxpayers, whether they are individuals or corporations, as a quarter of the Canadian population is now immigrants.

RS

Rotfleisch & Samulovitch P.C.

IBA Daily Newspaper - Doing Business In Canada

Canada has one of the most highly educated and skilled workforces in the world. This combined with free healthcare and accessible childcare rates makes Canada one of the most attractive regulatory regimes to set up shop.

GR

Gardiner Roberts LLP

Methanex Case And International 'Treaty Shopping' In Search Of Better Tax Breaks: Lessons For Canadian Corporations

On April 22, 2025, the Judicial Committee of the UK Privy Council released its decision in Methanex Trinidad v. Board of Inland Revenue ([2025] UKPC 20).

RS

Rotfleisch & Samulovitch P.C.

The Methanex Case: Trinidad And Tobago Courts Uphold International Tax Principles, Scrutinize 'Treaty Shopping' And Lessons For Canadian Multinational Corporations

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Tax Lawyer On Trump's 'One Big Beautiful Bill' (OBBB): Key Impacts For Canadians

RS

Rotfleisch & Samulovitch P.C.

Moving South For The Winter? How That May Impact The Taxes You Owe

DS

Devry Smith Frank LLP

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

Are You A Tax Resident Of Canada? Here's How To Know For Sure

RA

Rosen & Associates

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Transfer Pricing

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool.

RS

Rotfleisch & Samulovitch P.C.

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

Canadian taxpayers who engage in cross-border dealings with related non-residents face special reporting requirements. One of the most important filings in this area is CRA Form T106, Information Return of Non-Arm's Length Transactions with Non-Residents.

RS

Rotfleisch & Samulovitch P.C.

Federal Budget 2025: Key Tax Updates For Taxpayers

On November 4, 2025, the federal government tabled Canada Strong: Budget 2025 (Budget 2025), the first federal budget tabled by Finance Minister François-Philippe Champagne...

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

Budget 2025: A "Modernization" Of Canada's Transfer Pricing Regime

ML

McMillan LLP

2025 Federal Budget Tax Highlights

CM

Crowe MacKay LLP

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Inheritance Tax

6 Strategies To Minimize Probate Fees In Your Estate Plan

Probate is the legal process through which a deceased person's will is validated by the courts, and the administration of his or her estate is carried out according to the terms of the will.

RS

Rotfleisch & Samulovitch P.C.

The GRE: What It Is, Why Use It, And How To Keep It

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

OE

O'Sullivan Estate Lawyers LLP

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

Trusts are a common and effective tax planning tool for the distribution of income amongst different recipients.

RS

Rotfleisch & Samulovitch P.C.

"Until Death Do Us Part": Am I Responsible For My Partner's Tax Bill?

MT

Miller Thomson LLP

Looking To Make 2025 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law 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.

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

Canada Employment

F

Lawyers Financial

Navigating The New Tax Rules For Intergenerational Business Transfers

CM

Crowe MacKay 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 - 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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