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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.

The GST/HST Implications Of Changing The Use Of Personal Property – How Subsections 199(3), 200(2), And 200(3) Interact

Registrants under the Excise Tax Act are responsible for collecting and remitting the GST/HST payable for the taxable supplies that the registrant makes.

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide To S.51 Rollovers: What And How Shareholders Can Convert Equity Into New Shares Without Capital Gains

S.51 rollovers are one of the many tax-free rollovers the Income Tax Act provides taxpayers. A s.51 rollover allows a taxpayer to convert debt or shares in a corporation to new shares of that corporation on a tax-free basis.

RS

Rotfleisch & Samulovitch P.C.

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

Dealing with the Canada Revenue Agency (CRA) can often feel like navigating a complex maze.

RS

Rotfleisch & Samulovitch P.C.

What's In A Share – Do You Have The Right Share Capital?

The current economic climate has put a general damper on transactional activity. Many business owners, prospective purchasers and practitioners point to uncertainty...

MT

Miller Thomson LLP

Canada To Rescind Its Digital Services Tax

OH

Osler, Hoskin & Harcourt LLP

Federal Court Denies Minister Of National Revenue's Request For Data About Unnamed Persons

TL

Torys LLP

MEGlobal Canada ULC v. The King : Quand la compétence partagée crée un vide juridique en matière de redressement

MT

McCarthy Tétrault LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

BM

Bateman MacKay LLP

Tax And Estate Planning Toolbox Needs Periodic Inspection

MA

MLT Aikins LLP

Tax Me Baby One More Time - Understanding Property Taxes

SB

Sorbara Law

MEGlobal Canada ULC v. The King: When Split Jurisdiction Leaves A Gap In Relief

MT

McCarthy Tétrault LLP

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

DW

Davies Ward Phillips & Vineberg

Imputing Income Part IV
Unreasonably Deducting Expenses From Income

SB

Sorbara Law

Ontario's 2025 Budget: What It Means For Private Business Owners

BM

Bateman MacKay LLP

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Webinars

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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

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Highlighted Content

The GST/HST Implications Of Changing The Use Of Personal Property – How Subsections 199(3), 200(2), And 200(3) Interact

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide To S.51 Rollovers: What And How Shareholders Can Convert Equity Into New Shares Without Capital Gains

RS

Rotfleisch & Samulovitch P.C.

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

RS

Rotfleisch & Samulovitch P.C.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

RS

Rotfleisch & Samulovitch P.C.

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order') Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne'eman Foundation Canada, 2024 FC 1932

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Facts 2025

RS

Rotfleisch & Samulovitch P.C.

Tax Authorities

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

Dealing with the Canada Revenue Agency (CRA) can often feel like navigating a complex maze.

RS

Rotfleisch & Samulovitch P.C.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

The Canada Revenue Agency (CRA) has expansive powers to enforce compliance with the Income Tax Act, notably through Section 231.2, which allows the agency to demand documents or information from individuals or entities during a tax audit.

RS

Rotfleisch & Samulovitch P.C.

What's In A Share – Do You Have The Right Share Capital?

The current economic climate has put a general damper on transactional activity. Many business owners, prospective purchasers and practitioners point to uncertainty...

MT

Miller Thomson LLP

Canada To Rescind Its Digital Services Tax

OH

Osler, Hoskin & Harcourt LLP

Federal Court Denies Minister Of National Revenue's Request For Data About Unnamed Persons

TL

Torys LLP

MEGlobal Canada ULC v. The King : Quand la compétence partagée crée un vide juridique en matière de redressement

MT

McCarthy Tétrault LLP

Transitioning A Law Firm In Saskatchewan: 10 Critical Points To Consider When Closing Or Selling Your Legal Practice

Canada Employment

PL

Procido LLP

Tax And Estate Planning Toolbox Needs Periodic Inspection

MA

MLT Aikins LLP

Tax Me Baby One More Time - Understanding Property Taxes

SB

Sorbara Law

See more

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.

Canadian Tax Traps For Professional Athletes Entering, Leaving, Or Playing In Canada: Tax-Planning Considerations For Cross-Border Professional Athletes

For professional athletes, life off the field or rink can be just as complex as it is on it, especially when it comes to understanding taxes.

RS

Rotfleisch & Samulovitch P.C.

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

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

MT

McCarthy Tétrault 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.

The Court Ruling, A Royal Visit And More

Canada International

F

Fasken

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

OH

Osler, Hoskin & Harcourt LLP

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

MT

McCarthy Tétrault LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

MT

McCarthy Tétrault LLP

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Property Taxes

How To Dispute Your Tax Assessment Under Toronto's 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023

The City of Toronto now marks its third year of imposing the Vacant Home Tax ("VHT") on property owners in Toronto.

RS

Rotfleisch & Samulovitch P.C.

A Victory For Affordable Housing Providers: Ontario Court Of Appeal Allows Stamford Homes Appeal In Property Tax Exemption Matter

Property tax exemptions pursuant to Ontario's Assessment Act1 have been gaining attention as a means for affordable housing providers to help address...

Canada Real Estate

D

Dentons

Tax Me Baby One More Time - Understanding Property Taxes

Let's be honest, no one throws a party when their property tax bill arrives. It is one of those unavoidable parts of our life journey.

SB

Sorbara Law

A Guide To Avoiding Litigation And Enforcing Rights For Real Estate Agents

Canada Real Estate

Woitzik Polsinelli LLP

Le débat sur les dates : un nouveau sujet de controverse dans le cadre des appels en matière d'évaluation

Canada Real Estate

MT

Miller Thomson LLP

The Date Debate: A New Battleground In Assessment Appeals

MT

Miller Thomson LLP

Quebec Budget 2025: Major Implications For Public Utility System Operators

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McCarthy Tétrault LLP

Budget du Québec 2025 : Implications majeures pour les exploitants de réseaux de services publics

MT

McCarthy Tétrault LLP

B.C. Court Of Appeal Upholds Assessment Of Foreign Buyer Tax

Canada Real Estate

BC

Blake, Cassels & Graydon LLP

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Withholding Tax

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

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Latest Videos

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BTC Series: A Tip For Tax Season (Video)

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Watson Goepel LLP

Tax Litigation Video Series - What To Do After Your CRA Tax Assessment (Video)

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Aird & Berlis LLP

2024 Budget Changes: Real Estate, Home Taxes And Rentals

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FH&P Lawyers

Leafs' Leader, Tavares, Challenges CRA Over Tax Dispute (Video)

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Rosen & Associates

2022 Tax Dispute Resolution Monthly Update | Session 5 (Video)

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Gowling WLG

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