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.

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

In the strict world of Canadian tax audit compliance, entrepreneurs, professionals, investors, accountants, and crypto investors often need to fix Canadian tax errors quickly. This helps avoid big penalties, long delays, and business problems.

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

Canadian tax law evolves constantly, with Tax Court of Canada rulings playing a pivotal role in clarifying the Minister of National Revenue's authority over reassessments.

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

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.

Tax Litigation 201: Choice Of Venue

Since the Supreme Court of Canada's 2024 decisions in Iris Technologies and Dow Chemical, many taxpayers and tax practitioners have become well aware...

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.

How A CRA Tax Audit That Uses Bank Deposit Analysis Affects Tax Reassessments In Canadian Tax Litigation: Comparing Premier Fasteners Inc. v The King And Hickman Motors Ltd. v Canada

RS

Rotfleisch & Samulovitch P.C.

Federal Court Of Appeal Reaffirms That Tax Efficiency Alone Does Not Equate To Abuse Under GAAR: Canada v. Quebecor Inc., 2025 FCA 207

RS

Rotfleisch & Samulovitch P.C.

How To Ensure You're Compliant With The Spot Rate Requirement Under Section 261(1) Of The Income Tax Act

RS

Rotfleisch & Samulovitch P.C.

Cryptocurrency Tax Enforcement Measures In The U.K. And Canada, Compared By A Crypto Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

COVID-19 Benefit Repayments Surpass $10 Billion: Implications For Canadian Taxpayers And Businesses, Plus How To Handle Overpayment Claims Or Ineligibility Claims By CRA

RS

Rotfleisch & Samulovitch P.C.

Net-Worth Assessments, Shareholder Benefits, And Statute-Barred Years: Lessons From Afdon Contracting Ltd. v. The King 2025 TCC 175

RS

Rotfleisch & Samulovitch P.C.

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.

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

DW

Davies Ward Phillips & Vineberg

New Rules Replace The GILTI — Applicable 2026

A

Altro 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

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.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

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.

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.

Adjusted Cost Basis Traps In Corporate Life Insurance Planning: How To Avoid Nasty Capital Dividend Account Surprises

RS

Rotfleisch & Samulovitch P.C.

Better Corporate Dividend Tax Planning For Business Owners From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Powering The Cloud: How Alberta Is Reshaping Its Electricity System For Data Centres

GW

Gowling WLG

How To Reduce Double Taxation On An Estate Through The Loss Carryback Strategy: Intelligence From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

See more

Tax Authorities

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

As an experienced Canadian tax lawyer specializing in tax audits and investigations, I often advise clients on the critical distinctions between tax audits and criminal investigations under Canadian tax legislation, whether conducted by the Canada Revenue Agency (CRA) or Revenu Québec.

RS

Rotfleisch & Samulovitch P.C.

Tax Litigation 201: Choice Of Venue

Since the Supreme Court of Canada's 2024 decisions in Iris Technologies and Dow Chemical, many taxpayers and tax practitioners have become well aware...

MK

Millar Kreklewetz

Be Very Afraid: The Canada Revenue Agency (CRA) Has Impressive Powers To Enforce Collection, Plus Penalties And Interest For Non-Compliance

The Canada Revenue Agency (CRA) possesses a wide range of administrative and enforcement powers in carrying out its mandate as the nation's tax authority.

RS

Rotfleisch & Samulovitch P.C.

How A CRA Tax Audit That Uses Bank Deposit Analysis Affects Tax Reassessments In Canadian Tax Litigation: Comparing Premier Fasteners Inc. v The King And Hickman Motors Ltd. v Canada

RS

Rotfleisch & Samulovitch P.C.

COVID-19 Benefit Repayments Surpass $10 Billion: Implications For Canadian Taxpayers And Businesses, Plus How To Handle Overpayment Claims Or Ineligibility Claims By CRA

RS

Rotfleisch & Samulovitch P.C.

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

DW

Davies Ward Phillips & Vineberg

New Rules Replace The GILTI — Applicable 2026

A

Altro LLP

U.S. Estate Tax Planning For Canadians Under The One Big Beautiful Bill Act

A

Altro LLP

Comparing Greek Tax Evasion Reforms To Canadian Tax Compliance Strategies To Reduce Tax Cheating

RS

Rotfleisch & Samulovitch P.C.

See more

Sales Taxes: VAT, GST

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

In the strict world of Canadian tax audit compliance, entrepreneurs, professionals, investors, accountants, and crypto investors often need to fix Canadian tax errors quickly. This helps avoid big penalties, long delays, and business problems.

RS

Rotfleisch & Samulovitch P.C.

CRA's T4A Reporting Penalties Reinstated In Canadian Trucking Industry: Comprehensive Tax Compliance Guide For Tax Professionals, Entrepreneurs, And Businesses

The Canada Revenue Agency's pivotal decision to lift the T4A penalties moratorium signifies a major evolution in tax compliance strategies for the Canadian trucking industry, directly addressing persistent challenges ...

RS

Rotfleisch & Samulovitch P.C.

Canadian Taxpayers: Here Are The Top 20 Tax Changes For 2025 That You Must Know

Tax planning is a continuous process, and understanding legislative updates can help individuals and business owners reduce avoidable tax liabilities. This summary highlights key federal tax changes for 2025.

RS

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

RS

Rotfleisch & Samulovitch P.C.

How To Deduct "Loss Leaders," Other Outrageous Promotional Expenses On Your Canadian Business Taxes: Lessons From A $3.2 Million Giant Bluefin Tuna And Japan's "Tuna King"

RS

Rotfleisch & Samulovitch P.C.

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.

Net-Worth Assessments, Shareholder Benefits, And Statute-Barred Years: Lessons From Afdon Contracting Ltd. v. The King 2025 TCC 175

RS

Rotfleisch & Samulovitch P.C.

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.

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.

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

On January 1, 2026, the European Union (EU) formally launched the world's first carbon border levy.

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

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

RS

Rotfleisch & Samulovitch P.C.

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 - 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

Upcoming Events

McCarthy Tétrault Tax Perspectives: January 2026 - Toronto

MT

McCarthy Tétrault LLP

McCarthy Tétrault Tax Perspectives: January 2026 - Montréal

MT

McCarthy Tétrault LLP

Perspectives fiscales de McCarthy Tétrault : Janvier 2026

MT

McCarthy Tétrault LLP

McCarthy Tétrault Tax Perspectives: February 2026 - Calgary

MT

McCarthy Tétrault LLP

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