Canada: 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.

Investing Locally – Manitoba Small Business Capital Venture Tax Credit

The Small Business Capital Venture Tax Credit ("SBCVTC") offered by the Manitoba government is a valuable program designed to encourage investment in local businesses by providing substantial tax incentives to investors.

TD

Thompson Dorfman Sweatman LLP

Productivity, Innovation And How Canada's Tax System Can Help

Canada and its new government find themselves at a crossroads in the summer of 2025. The Trump administration's first six months have changed (likely forever) Canada's relationship with its closest neighbour and largest trading partner.

BL

Borden Ladner Gervais LLP

Canada Nixing Digital Services Tax Poses Several Legal Questions

The announcement that Canada would rescind its digital services tax (DST) a day before initial tax returns and payments were due leaves open many questions.

DW

Davies Ward Phillips & Vineberg

GST/HST Implications On Common Incentives

For direct sellers, one important aspect of running a successful compensation plan is offering bonuses, commissions, prizes and awards to recognize and incentivize high performance.

MK

Millar Kreklewetz

Are You A Tax Resident Of Canada? Here's How To Know For Sure

RA

Rosen & Associates

Newfoundland Sugar Tax Update

MK

Millar Kreklewetz

What Estate Tax Liabilities Do Advisors And Clients Need To Stay Aware Of ?

RA

Robins Appleby LLP

Is Sham A Successful Argument For The Crown?, Canadian Tax Focus

GL

Goodmans LLP

A Canadian Tax Lawyer's Case Commentary On Magren Holdings Ltd. v Canada, 2024 FCA 202: The Application Of General Anti-Avoidance Rule (GAAR) On Capital Dividends

RS

Rotfleisch & Samulovitch P.C.

Director's Liability For Home Builders

MK

Millar Kreklewetz

Real Tax Compliance Provisions For (Notional) Cash Pooling

BL

Borden Ladner Gervais LLP

Town Of Canmore's New Residential Property Tax Scheme Given The Go-Ahead By The Alberta Court Of King's Bench

BM

Bishop & McKenzie

Du papier au portail : Votre entreprise est-elle prête pour le système de courrier numérique par défaut de l'ARC?

BC

Blake, Cassels & Graydon LLP

Playing Defence: NHL And NBA Athletes Battle CRA Over Taxation Of Signing Bonuses

CW

Clark Wilson LLP

La CSC annule les plafonds liés aux dépenses de publicité politique faite par des tiers en période préélectorale en Ontario

Canada Media & IT

BC

Blake, Cassels & Graydon LLP

Ontario Court Comments On AI Competency

Canada Technology

MT

McCarthy Tétrault LLP

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

A Big Beautiful Betrayal For US Expats. Is Renunciation Of US Citizenship Now The Best (And Only) Option?

MP

Moodys Private Client Law LLP

CRA Unveils New Process For Canadian Taxpayers To Authorize Their Tax Representatives To Access Their Online CRA Account Using "Authorize A Representative"

RS

Rotfleisch & Samulovitch P.C.

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Highlighted Content

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

RS

Rotfleisch & Samulovitch P.C.

When Can Businesses Deduct Interest Payments? A Primer From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

When Full Business Income Tax, Other Than Capital Gains Tax, Is Payable If Business Activities Are Based On A "Secondary Intention" Tax Law Doctrine In An "Adventure In The Nature Of Trade" – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How The Income Tax Act Treats Settlements And Damage Awards For Wrongful Dismissals

RS

Rotfleisch & Samulovitch P.C.

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

How Are Professional Poker Winnings Taxed In Canada? Taxable Business Income And Non-Taxable Hobbies: Fournier-Giguère V. Canada Et. Al., 2025 FCA 112

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

RS

Rotfleisch & Samulovitch P.C.

Using COVID-19 Benefits Fraudulently Will Get You Charged With Tax Evasion By The CRA

RS

Rotfleisch & Samulovitch P.C.

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.

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.

Are You A Tax Resident Of Canada? Here's How To Know For Sure

Determining whether you are a resident of Canada for tax purposes is a critical first step in ensuring compliance with Canadian tax laws.

RA

Rosen & Associates

Playing Defence: NHL And NBA Athletes Battle CRA Over Taxation Of Signing Bonuses

CW

Clark Wilson LLP

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

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

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Inheritance Tax

6 Strategies To Minimize Probate Fees In Your Estate Plan

Probate is the legal process through which a deceased person's will is validated by the courts, and the administration of his or her estate is carried out according to the terms of the will.

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

Trusts are a common and effective tax planning tool for the distribution of income amongst different recipients.

RS

Rotfleisch & Samulovitch P.C.

"Until Death Do Us Part": Am I Responsible For My Partner's Tax Bill?

Imagine learning, after your spouse's passing, that the Canada Revenue Agency is coming after you, for your spouse's tax debt. "Until death do us part" ...

MT

Miller Thomson LLP

Looking To Make 2025 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law 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.

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

Canada Employment

F

Lawyers Financial

Navigating The New Tax Rules For Intergenerational Business Transfers

CM

Crowe MacKay LLP

What Can We Expect For U.S. Estate Tax Under A Second Trump Administration?

OE

O'Sullivan Estate Lawyers LLP

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Income 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.

When Can Businesses Deduct Interest Payments? A Primer From A Canadian Tax Lawyer

The Income Tax Act has rules that allow the deduction of interest in specific situations. Paragraph 20(1)(c) allows interest deduction for borrowed money used to generate business income or property income.

RS

Rotfleisch & Samulovitch P.C.

When Full Business Income Tax, Other Than Capital Gains Tax, Is Payable If Business Activities Are Based On A "Secondary Intention" Tax Law Doctrine In An "Adventure In The Nature Of Trade" – Guidance From A Canadian Tax Lawyer

The tax treatment of income in Canada depends on its classification, making it essential for taxpayers to understand the nature of the income they earn in order to file tax returns accurately and engage in effective tax planning.

RS

Rotfleisch & Samulovitch P.C.

Pensions And Employment Mid-Year Review 2025

Canada Employment

TL

Torys LLP

Investing Locally – Manitoba Small Business Capital Venture Tax Credit

TD

Thompson Dorfman Sweatman LLP

How To Set Up A Holding Company In Canada

Canada Commercial

Pacific Legal PC

Productivity, Innovation And How Canada's Tax System Can Help

BL

Borden Ladner Gervais LLP

GST/HST Implications On Common Incentives

MK

Millar Kreklewetz

Understanding Deductibles In Income Loss Claims

Canada Employment

MO

McLeish Orlando LLP

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Transfer Pricing

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

In Bank of Nova Scotia v His Majesty the King, the FCA confirmed the Tax Court's decision that arrears interest could accrue until the date of a reassessment, even in situations where a subsequent loss carryback effectively offsets most of the reassessed tax liability.

RS

Rotfleisch & Samulovitch P.C.

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

On March 26, 2025, the Tax Court of Canada (the "Tax Court") held that it lacked jurisdiction to hear an appeal from MEGlobal Canada ULC (the "Taxpayer").

MT

McCarthy Tétrault LLP

Navigating Cross-Border Tax Challenges

In this exclusive interview with CanadianSME Small Business Magazine, we connect with Errol Tenenbaum, Partner at Robins Appleby LLP, specializing in Tax, Estate Planning, and Business Law, alongside Jordana Lyons...

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

Charting The Strategic Path Through A Transfer Pricing Dispute

MT

McCarthy Tétrault LLP

Corporate Tax 2025

BB

BCF Business Law

Transfer Pricing In Times Of Tariff Turmoil

OH

Osler, Hoskin & Harcourt LLP

The Price Is Right? The Role Of Transfer Pricing Across Supply Chains Of Multinational Companies

Canada International

BL

Borden Ladner Gervais 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 - Tracing Claims And What You Need To Know (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)

RA

Rosen & Associates

2023 Tax Dispute Resolution Quarterly Update | Session 1 (Video)

GW

Gowling WLG

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