Worldwide: Tax

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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.

CRA Agents Answer Only 17% Of Tax Questions Accurately: What Canadian Taxpayers Must Know About The Auditor General And Ombudsperson Reports

The government’s own Auditor General has confirmed it: if you call the CRA for tax advice, there is an 83% chance the answer will be wrong.

RS

Rotfleisch & Samulovitch P.C.

King Charles Taxation And Canadian Comparisons: Voluntary Compliance, Crown Privilege, And Tax Transparency

In a development described as historically unprecedented, King Charles III has announced that he will publicly disclose the total amount of personal income tax he voluntarily pays to the British government, with the figure to be published as part of the annual Royal Household finances report.

RS

Rotfleisch & Samulovitch P.C.

CRA Disability Tax Credit: How Type 1 Diabetics Can Secure Retroactive Refunds

For years, Canadians living with Type 1 diabetes faced an uphill battle to obtain the federal Disability Tax Credit (DTC) — a struggle defined by shifting CRA administrative policies, inconsistent application of the Income Tax Act, and mass denials that caused profound financial hardship.

RS

Rotfleisch & Samulovitch P.C.

Business Sale: Tax Strategies To Maximize Your Tax Savings

Selling a business represents a critical financial milestone, yet many entrepreneurs forfeit substantial tax savings due to inadequate advance planning. Strategic tax structuring implemented years before a transaction can unlock significant benefits, including access to Canada's capital gains exemption of up to $1,275,000 per individual in 2026, multiplied through family trusts, while ensuring shares qualify as qualified small business corporation shares through proper asset purification and corporate reorg

BB

BCF Business Law

Canada Revenue Agency Rules On Novel Mutual Fund Trust Reorganization

TL

Torys LLP

Unreasonable Business Expenses In Canada: When The CRA Can Deny Your Tax Deduction Under Section 67 Of The Income Tax Act

RS

Rotfleisch & Samulovitch P.C.

The End Of Regulation 105 Administrative Relief: Required Withholding From Amounts Paid To Non-residents Providing Services In Canada

MA

MLT Aikins LLP

Gst/Hst Reprieve For Trailing Commissions

MK

Millar Kreklewetz

Jurisdiction In Tax Disputes Tricky

MK

Millar Kreklewetz

Vacant Home Tax 2026 Update: Exemptions, Appeals, Deadlines, Audits, And How To Challenge A Vacant Home Tax Assessment

RS

Rotfleisch & Samulovitch P.C.

Les SRI : d’entités ignorées à déductions refusées

MT

Miller Thomson LLP

ULCs: From Disregarded To Denied

MT

Miller Thomson LLP

Statute Of Limitations In Tax Audits

MK

Millar Kreklewetz

A Tax Lawyer’s Guide To The Luxury Tax In Canada

RS

Rotfleisch & Samulovitch P.C.

What Do I Need To Know About Contingent Value Rights?

Canada Commercial

BC

Blake, Cassels & Graydon LLP

Supreme Court Of Canada Denies Leave In Wolastoqey Nation’s Aboriginal Title Claim

Canada Litigation

C

Cassels

New Principles For AI Use In Ontario

Canada Technology

MT

Miller Thomson LLP

Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

RS

Rotfleisch & Samulovitch P.C.

Sanctions Trump Contracts: Canadian Court Interprets “Control” Under Russian Sanctions

Canada International

C

Cassels

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Highlighted Content

CRA Agents Answer Only 17% Of Tax Questions Accurately: What Canadian Taxpayers Must Know About The Auditor General And Ombudsperson Reports

RS

Rotfleisch & Samulovitch P.C.

King Charles Taxation And Canadian Comparisons: Voluntary Compliance, Crown Privilege, And Tax Transparency

RS

Rotfleisch & Samulovitch P.C.

CRA Disability Tax Credit: How Type 1 Diabetics Can Secure Retroactive Refunds

RS

Rotfleisch & Samulovitch P.C.

Why Tax Lawyers Have A Secret Weapon Against The CRA & Accountants Don’t: Solicitor-Client Privilege And The Limits Of CRA Audit Powers In Minister Of National Revenue v. KPMG Canada LLP

RS

Rotfleisch & Samulovitch P.C.

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

RS

Rotfleisch & Samulovitch P.C.

CRA Using AI To Spearhead Crypto Tax Audits In 2026: How To Use The Voluntary Disclosures Program (VDP) To Disclose Unreported Crypto Profits

RS

Rotfleisch & Samulovitch P.C.

The OnlyFans Audit: Why A Canadian Tax Lawyer Warns Creators That The CRA Is Watching (For Income Tax Due)

RS

Rotfleisch & Samulovitch P.C.

Restrictive Covenants In Business Sales Or Share Sales: How To Navigate The Default Rule, Plus Statutory Relief From CRA

RS

Rotfleisch & Samulovitch P.C.

Toronto’s Vacant Home Tax: A Complete Guide To Tax Exemptions, Tax Appeals, And Tax Compliance For Toronto Property Owners

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

RS

Rotfleisch & Samulovitch P.C.

Capital Gains Tax

King Charles Taxation And Canadian Comparisons: Voluntary Compliance, Crown Privilege, And Tax Transparency

In a development described as historically unprecedented, King Charles III has announced that he will publicly disclose the total amount of personal income tax he voluntarily pays to the British government, with the figure to be published as part of the annual Royal Household finances report.

RS

Rotfleisch & Samulovitch P.C.

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

RS

Rotfleisch & Samulovitch P.C.

CRA Using AI To Spearhead Crypto Tax Audits In 2026: How To Use The Voluntary Disclosures Program (VDP) To Disclose Unreported Crypto Profits

Canadian crypto tax compliance has entered a fundamentally different phase—one driven by data visibility, artificial intelligence, and targeted enforcement. The longstanding assumption that cryptocurrency transactions operate outside regulatory reach is no longer credible.

RS

Rotfleisch & Samulovitch P.C.

How CRA Treats Cryptocurrency Tax In Divorce And Family Law Settlements In Canada

RS

Rotfleisch & Samulovitch P.C.

Crypto Estate Planning In Canada: CRA Tax Treatment On Death, Wills And Inheritance

RS

Rotfleisch & Samulovitch P.C.

The Inside Scoop On 5 Aggressive Tactics The CRA Is Using In Cryptocurrency Audits

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

RS

Rotfleisch & Samulovitch P.C.

Business Sale: Tax Strategies To Maximize Your Tax Savings

BB

BCF Business Law

A Tax Lawyer’s Guide To The Luxury Tax In Canada

RS

Rotfleisch & Samulovitch P.C.

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Corporate Tax

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

In Malek v The King (2026 TCC 84), the Tax Court of Canada examined the Canada Revenue Agency’s (CRA) use of the net worth assessment method against a trucking corporation and its shareholder-managers.

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.

RS

Rotfleisch & Samulovitch P.C.

Business Sale: Tax Strategies To Maximize Your Tax Savings

BB

BCF Business Law

Canada Revenue Agency Rules On Novel Mutual Fund Trust Reorganization

TL

Torys LLP

When Should A Startup Incorporate In Canada? A Legal Guide For Founders

Canada Commercial

WG

Watson Goepel LLP

Les SRI : d’entités ignorées à déductions refusées

MT

Miller Thomson LLP

ULCs: From Disregarded To Denied

MT

Miller Thomson LLP

Statute Of Limitations In Tax Audits

MK

Millar Kreklewetz

See more

Sales Taxes: VAT, GST

CRA Agents Answer Only 17% Of Tax Questions Accurately: What Canadian Taxpayers Must Know About The Auditor General And Ombudsperson Reports

The government’s own Auditor General has confirmed it: if you call the CRA for tax advice, there is an 83% chance the answer will be wrong.

RS

Rotfleisch & Samulovitch P.C.

The OnlyFans Audit: Why A Canadian Tax Lawyer Warns Creators That The CRA Is Watching (For Income Tax Due)

Online content creation has become a serious source of income for many creators. Recent reports suggest that actress Shannon Elizabeth earned more than seven figures in her first week on OnlyFans platforms, even if the platform is foreign or the payments are processed outside Canada.

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.

RS

Rotfleisch & Samulovitch P.C.

Gst/Hst Reprieve For Trailing Commissions

MK

Millar Kreklewetz

TCC Powerless Over Cra Collections

MK

Millar Kreklewetz

New CRA Guidance On Province Of Supply

MK

Millar Kreklewetz

The Condo Flipping Trap: Why Tax Court Confirms 100% Of Profits Is Business Income Under Canada’s Real Estate Flipping Tax Rules In Qureshi v. The King

RS

Rotfleisch & Samulovitch P.C.

Fadali v The King, 2026 TCC 86: When A New Home Sale Becomes A GST/HST Problem For The Builder

RS

Rotfleisch & Samulovitch P.C.

The Due Diligence Defence & Directors’ Liability

MK

Millar Kreklewetz

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Withholding Tax

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

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?

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 End Of Regulation 105 Administrative Relief: Required Withholding From Amounts Paid To Non-residents Providing Services In Canada

MA

MLT Aikins LLP

A Canadian Tax Lawyer’s Guide To Canada’s 2026 Proposed Hybrid Mismatch Rules: What Multinational Enterprises And Cross-Border Investors Need To Know

RS

Rotfleisch & Samulovitch P.C.

Deducting Cross-Border Feasibility Study Costs: Lessons From ExxonMobil Canada Resources Company v. The King, 2026 TCC 42

RS

Rotfleisch & Samulovitch P.C.

Crédit privé au Canada : Principales considérations juridiques et structurelles pour les prêteurs américains

BC

Blake, Cassels & Graydon LLP

Withholding Tax And Beneficial Ownership: Insights From A Canadian Tax Lawyer On C&W Offshore Ltd. v. HMK, 2026 TCC 40

RS

Rotfleisch & Samulovitch P.C.

The Tax Exemption Tango: Ontario Court Grants Distribution Exemption For Monitor

F

Fasken

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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 - Introduction (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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