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.

Using AI To Prepare Legal Documents? They Might Not Have Privilege Protection In Canada

The rapid evolution of artificial intelligence (AI) is transforming legal practices worldwide, offering tools that can draft documents, analyze cases, and streamline research with unprecedented speed.

RS

Rotfleisch & Samulovitch P.C.

2026 CRA Callback Service For EFilers: Pro Tax Tips And Critical Details For Tax Preparers

The EFile Association of Canada / Association de TED du Canada has long advocated for improved CRA access for electronic filers (EFilers) and tax professionals.

RS

Rotfleisch & Samulovitch P.C.

How The Canadian Foreign Accrual Property Income (FAPI) Regime Works—and Why It Matters To Foreign Corporations, Foreign Trusts

The foreign accrual property income (FAPI) regime aims to prevent Canadian tax deferral on passive income earned through foreign entities.

RS

Rotfleisch & Samulovitch P.C.

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : janvier et février 2026

À l'occasion de notre récente tournée Perspectives fiscales de McCarthy Tétrault, des membres du groupe national de droit fiscal de McCarthy Tétrault ont animé une discussion pratique sur l'évolution du paysage...

MT

McCarthy Tétrault LLP

A Taxing Situation: Can Canadian Tech Contractors Working For U.S. Or Overseas Companies Incorporate?

FR

Fillmore Riley

Canadian Charity Revocation Guide: CRA Audit Triggers, Revocation Tax, And Appeal Strategy

RS

Rotfleisch & Samulovitch P.C.

Contempt Of Court In Canadian Tax Litigation Is A High Bar In Canada: Lessons From MNR v Carflex Distribution Inc. (2025 FC)

RS

Rotfleisch & Samulovitch P.C.

Amex Bank Of Canada v. The King (2026 FCA): Federal Court Of Appeal Confirms GST/HST Input Tax Credits Cannot Be Recovered For Credit-Card Loyalty Rewards Programs In Exempt Canadian Financial Services

RS

Rotfleisch & Samulovitch P.C.

ExxonMobil Wins In Tax Court In Transfer Pricing Dispute

BJ

Bennett Jones LLP

Keeping Canadian Start-ups Canadian

BL

Borden Ladner Gervais LLP

British Columbia 2026 Budget: Updates To PST

MT

McCarthy Tétrault LLP

Estimative Methods, Statute-barred Years, And The Burden Of Proof: Navigating An Uncertain Legal Landscape

MT

Miller Thomson LLP

Méthodes d'estimation, années frappées de prescription et fardeau de la preuve : Comment s'y retrouver dans un contexte juridique incertain

MT

Miller Thomson LLP

Perspectives fiscales : Résumé de 2025 et aperçu de 2026

MT

McCarthy Tétrault LLP

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

Using AI To Prepare Legal Documents? They Might Not Have Privilege Protection In Canada

RS

Rotfleisch & Samulovitch P.C.

2026 CRA Callback Service For EFilers: Pro Tax Tips And Critical Details For Tax Preparers

RS

Rotfleisch & Samulovitch P.C.

Canada's Anti-Deferral Regime And The FAPI Rules: When Offshore Trust Structures Trigger More Tax

RS

Rotfleisch & Samulovitch P.C.

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.

Property Taxes

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

Ontario Court Of Appeal's Pivot On Property Tax Exemptions: Stamford Kiwanis

Municipalities across Ontario should take note of a significant recent decision from the Ontario Court of Appeal that reshapes how tax exemptions for charitable...

LL

Lerners LLP

B.C. Budget 2026: Real Estate Highlights

On February 17, 2026, the Province of British Columbia released its 2026 Budget (the "Budget"), introducing several measures that affect property taxation, real estate ownership...

F

Fasken

Toronto Tax Increases, Provincial Deadlines And Tax Relief Options

AB

Aird & Berlis LLP

Moving Assets In Tax Disputes? Think Again!

MK

Millar Kreklewetz

Gaitanis v. The King – When Intention, Ownership, And "Family Assistance" Are Not Enough To Secure The GST/HST New Housing Rebate

RS

Rotfleisch & Samulovitch P.C.

Comment une clause de TVH a transformé une transaction immobilière de 11,5 M$ en litige fiscal (et comment l'éviter)

Canada Real Estate

MT

Miller Thomson LLP

Sneaky Trusts: The Legal Plot Twist With Gratuitous Property Transfers

Canada Real Estate

AH

Alexander Holburn Beaudin + Lang LLP

2025 Year-End Tax Planning Guide

CM

Crowe MacKay LLP

See more

Tax Authorities

Using AI To Prepare Legal Documents? They Might Not Have Privilege Protection In Canada

The rapid evolution of artificial intelligence (AI) is transforming legal practices worldwide, offering tools that can draft documents, analyze cases, and streamline research with unprecedented speed.

RS

Rotfleisch & Samulovitch P.C.

2026 CRA Callback Service For EFilers: Pro Tax Tips And Critical Details For Tax Preparers

The EFile Association of Canada / Association de TED du Canada has long advocated for improved CRA access for electronic filers (EFilers) and tax professionals.

RS

Rotfleisch & Samulovitch P.C.

How The Canadian Foreign Accrual Property Income (FAPI) Regime Works—and Why It Matters To Foreign Corporations, Foreign Trusts

The foreign accrual property income (FAPI) regime aims to prevent Canadian tax deferral on passive income earned through foreign entities.

RS

Rotfleisch & Samulovitch P.C.

Canadian Charity Revocation Guide: CRA Audit Triggers, Revocation Tax, And Appeal Strategy

RS

Rotfleisch & Samulovitch P.C.

A Taxing Situation: Can Canadian Tech Contractors Working For U.S. Or Overseas Companies Incorporate?

FR

Fillmore Riley

ExxonMobil Wins In Tax Court In Transfer Pricing Dispute

BJ

Bennett Jones LLP

Keeping Canadian Start-ups Canadian

BL

Borden Ladner Gervais LLP

British Columbia 2026 Budget: Updates To PST

MT

McCarthy Tétrault LLP

Estimative Methods, Statute-barred Years, And The Burden Of Proof: Navigating An Uncertain Legal Landscape

MT

Miller Thomson LLP

See more

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.

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : janvier et février 2026

À l'occasion de notre récente tournée Perspectives fiscales de McCarthy Tétrault, des membres du groupe national de droit fiscal de McCarthy Tétrault ont animé une discussion pratique sur l'évolution du paysage...

MT

McCarthy Tétrault LLP

Vefghi Holding Corp. v. Canada: How To Avoid The "Tax Trap" On Timing Of Flow-Through For Dividend Income And Timing Of Receipts For Trusts

For Canadian tax planners and business owners, utilizing inter vivos trusts to flow income through from corporations to beneficiaries is a common strategy for tax deferral and to multiply access to the lifetime capital gains exemption.

RS

Rotfleisch & Samulovitch P.C.

Tax Perspectives: Review Of 2025 And 2026 Outlook

MT

McCarthy Tétrault LLP

Key Takeaways From McCarthy Tétrault Perspectives: January And February 2026

MT

McCarthy Tétrault LLP

Renouncing Your US Citizenship: Is Divorcing Uncle Sam The Right Choice For You?

MP

Moodys Private Client Law LLP

Section 2801 And The New Form 708 – How The IRS Will Now Be Scrutinizing US Expats And Their Families

A

Altro LLP

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

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.

Keeping Canadian Start-ups Canadian

BL

Borden Ladner Gervais LLP

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

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 When The CRA Calls (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