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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.

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

Moving out of Canada is not always as simple as packing your bags and settling in a new country. For many individuals, it can lead to unexpected tax consequences—most notably, the departure tax.

RS

Rotfleisch & Samulovitch P.C.

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.

Seven Essential Steps For Estate Administration Across Canada – Guidance From An Experienced Canadian Tax Lawyer

When an individual dies, all property, assets, and interests left behind constitute the estate. Estates may include bank accounts, investments, real property, business shares, personal possessions, cryptocurrency or NFTs, and other holdings.

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer Explains Self-Reporting & Penalty Risks Of Canada's Enhanced Mandatory Tax Disclosure Rules

On June 22, 2023, Parliament amended the Income Tax Act to significantly expand Canada's mandatory disclosure regime, now set out in Sections 237.3 to 237.5.

RS

Rotfleisch & Samulovitch P.C.

Self-Report Or Risk Penalties: Canada's Enhanced Mandatory Tax Disclosure Rules Explained

RS

Rotfleisch & Samulovitch P.C.

First-Time Buying A Home In Canada: Essential Tax Incentives And Rebates You Should Know

RS

Rotfleisch & Samulovitch P.C.

The Evolution Of Administrative Tax Penalties In Canada And Why It Matters To Canadians: From Guindon To Bozzer And Beyond

RS

Rotfleisch & Samulovitch P.C.

Guindon v Canada (2015 SCC 41): Landmark Supreme Court Tax Case

RS

Rotfleisch & Samulovitch P.C.

IRS Proposed Regulations Restore Key FIRPTA Relief For REIT Structures

DW

Davies Ward Phillips & Vineberg

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

MT

Miller Thomson LLP

CRA Directs Taxpayers To The Wrong Court: The Cautionary Tale Of Martinez Cedeno v. The King

ML

McMillan LLP

Protect Estates From Double Taxation: The Loss Carryback Strategy

MT

Miller Thomson LLP

A New Look At GST/HST Housing Rebates

MK

Millar Kreklewetz

The 7 Steps Of Estate Administration In Canada – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

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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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Highlighted Content

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Seven Essential Steps For Estate Administration Across Canada – Guidance From An Experienced Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer Explains Self-Reporting & Penalty Risks Of Canada's Enhanced Mandatory Tax Disclosure Rules

RS

Rotfleisch & Samulovitch P.C.

Self-Report Or Risk Penalties: Canada's Enhanced Mandatory Tax Disclosure Rules Explained

RS

Rotfleisch & Samulovitch P.C.

First-Time Buying A Home In Canada: Essential Tax Incentives And Rebates You Should Know

RS

Rotfleisch & Samulovitch P.C.

Does Your Job Require You To Buy Luxury Goods? And, Can You Deduct Those Luxury Goods On Your Taxes? The Case Of Samotus v The King

RS

Rotfleisch & Samulovitch P.C.

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

RS

Rotfleisch & Samulovitch P.C.

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

RS

Rotfleisch & Samulovitch P.C.

Capital Gains Tax

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

Moving out of Canada is not always as simple as packing your bags and settling in a new country. For many individuals, it can lead to unexpected tax consequences—most notably, the departure tax.

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

A digital nomad is someone who earns income through digital means while living a location-independent lifestyle.

RS

Rotfleisch & Samulovitch P.C.

Protect Estates From Double Taxation: The Loss Carryback Strategy

When a loved one passes away, taxes can take an unexpected toll on their estate. In Canada, deemed dispositions at death often trigger significant capital gains...

MT

Miller Thomson LLP

Vous quittez le Canada? Information que les sociétés doivent connaître au sujet de l'impôt de sortie et de la prorogation

MT

Miller Thomson LLP

The Same But Different – The Types Of Dividends And Their Impact On Taxes

DS

Devry Smith Frank LLP

Canadian Crypto Tax Lawyer's Review Of The Terra Collapse And Do Kwon's Guilty Plea

RS

Rotfleisch & Samulovitch P.C.

Tax Reporting Rules, Tax Obligations For Regular Trusts And Bare Trusts: What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Life Insurance In Your Corporation: What You Need To Know

Canada Insurance

F

Lawyers Financial

What You Missed In Budget 2024: Expanded CRA Audit Powers And Penalties

MT

Miller Thomson LLP

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Tax Authorities

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

Moving out of Canada is not always as simple as packing your bags and settling in a new country. For many individuals, it can lead to unexpected tax consequences—most notably, the departure tax.

RS

Rotfleisch & Samulovitch P.C.

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.

Seven Essential Steps For Estate Administration Across Canada – Guidance From An Experienced Canadian Tax Lawyer

When an individual dies, all property, assets, and interests left behind constitute the estate. Estates may include bank accounts, investments, real property, business shares, personal possessions, cryptocurrency or NFTs, and other holdings.

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer Explains Self-Reporting & Penalty Risks Of Canada's Enhanced Mandatory Tax Disclosure Rules

RS

Rotfleisch & Samulovitch P.C.

The Evolution Of Administrative Tax Penalties In Canada And Why It Matters To Canadians: From Guindon To Bozzer And Beyond

RS

Rotfleisch & Samulovitch P.C.

Guindon v Canada (2015 SCC 41): Landmark Supreme Court Tax Case

RS

Rotfleisch & Samulovitch P.C.

IRS Proposed Regulations Restore Key FIRPTA Relief For REIT Structures

DW

Davies Ward Phillips & Vineberg

CRA Directs Taxpayers To The Wrong Court: The Cautionary Tale Of Martinez Cedeno v. The King

ML

McMillan LLP

Protect Estates From Double Taxation: The Loss Carryback Strategy

MT

Miller Thomson LLP

See more

Withholding Tax

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.

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

As we move from warm cottage weather to the colder gusts of wind and eventual snowfalls that are non-negotiable staples of the Canadian climate...

DS

Devry Smith Frank LLP

Calgary Is Open For Business

Calgary is a growing and dynamic city that presents tremendous opportunity for businesses looking to expand. Historically known as an entrepreneurial oil and gas city, Calgary has embarked on a robust journey of economic diversification and is perfectly positioned for economic growth

Canada Commercial

BL

Borden Ladner Gervais LLP

Real Tax Compliance Provisions For (Notional) Cash Pooling

BL

Borden Ladner Gervais LLP

Making Sense Of The Recent Canadian Tax Announcements And Proposed U.S. Tax Measures

GW

Gowling WLG

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

DW

Davies Ward Phillips & Vineberg

Les sociétés québécoises sur les marchés financiers canadiens : une année de croissance dans un contexte de changements structurels

BB

BCF Business Law

Un blogue big and beautiful : l'érosion de la base d'imposition, le Canada et une grosse facture américaine

MT

McCarthy Tétrault LLP

Canadian Businesses At Risk From Proposed U.S. Tax Changes

RS

RSM Canada

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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.

The Evolution Of Administrative Tax Penalties In Canada And Why It Matters To Canadians: From Guindon To Bozzer And Beyond

Administrative tax penalties have become one of the Canada Revenue Agency's (CRA) most powerful enforcement tools.

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

The U.S. recently enacted the One Big Beautiful Bill (OBBB), a major tax reform affecting individuals and corporations. While primarily U.S.-focused, the legislation has important consequences for Canadians with U.S. income, investments, or business operations.

RS

Rotfleisch & Samulovitch P.C.

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

CT

Counter Tax Litigators

Bank Of Nova Scotia v The King – How A Procedural Rule On Loss Carrybacks Triggered $7.9M In Interest Arrears On Tax Not Owing

RS

Rotfleisch & Samulovitch P.C.

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

MT

McCarthy Tétrault LLP

Navigating Cross-Border Tax Challenges

RA

Robins Appleby LLP

Unlocking Canada's Potential Through Tax Reform: A Letter To Minister Champagne

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

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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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