Canada: Corporate Tax

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.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada's tax landscape.

RS

Rotfleisch & Samulovitch P.C.

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

The CRA explains that for an entity to qualify as a non-profit organization under Section 149 (l) of the Income Tax Act, it must be organized and operated exclusively for social welfare, civic improvement, pleasure, recreation, or any other purpose except for profit'.

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Draft Tax Legislation Overview

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation outlining major tax changes for individuals, corporations, and trusts.

RS

Rotfleisch & Samulovitch P.C.

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

Part VI.1 tax under the Income Tax Act is often described as a "trap for the unwary" because it can apply unexpectedly and at a steep rate.

MT

Miller Thomson LLP

Protect Estates From Double Taxation: The Loss Carryback Strategy

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

Can Interest On U.S. Tax Arrears Be Deducted In Canada? Insights From Bank Of Montreal v. The King

MT

Miller Thomson LLP

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

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Tax Lawyer On Trump's 'One Big Beautiful Bill' (OBBB): Key Impacts For Canadians

RS

Rotfleisch & Samulovitch P.C.

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

MT

Miller Thomson LLP

CRA Updates Its Voluntary Disclosures Program

BM

Bateman MacKay LLP

Controlling CRA Exposure: Pre-Audit To Audit (Overview)

CT

Counter Tax Litigators

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

De Quoi Une Action Est-elle Constituée? Disposez-vous Du Bon Capital Social?

MT

Miller Thomson LLP

Acceptable Use Policy, Personal Use, And Employee Privacy: Ten Questions Answered

Canada Employment

BL

Borden Ladner Gervais LLP

Canada Opens 2026 TRQ Applications

Canada International

MK

Millar Kreklewetz

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

RS

Rotfleisch & Samulovitch P.C.

The Ontario Court Of Appeal Upholds Large Costs Award To Plaintiff Where Defendant Made A "Dismissal Without Costs" Offer To Settle

Canada Litigation

ML

McMillan LLP

The Cost Of Using AI To Generate (Fake) Case Law

Canada Technology

BM

Bishop & McKenzie

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

The CRA explains that for an entity to qualify as a non-profit organization under Section 149 (l) of the Income Tax Act, it must be organized and operated exclusively for social welfare, civic improvement, pleasure, recreation, or any other purpose except for profit'.

RS

Rotfleisch & Samulovitch P.C.

What Do You Do When The Taxman Comes Knocking?

Worry, stress, frustration, and that sinking feeling of "why me?"—that's almost every taxpayer's first reaction when they find out they're being audited.

MT

Miller Thomson LLP

Canada's Digital Services Tax: What The June 2025 Reversal Means For Your Business

Was your business bracing for a major Digital Services Tax ("DST") payment on June 30, 2025? You're not alone – and you can breathe a sigh of relief.

MT

Miller Thomson LLP

Investment Funds 2025 - Law And Practice

Canada has a well-established and diversified investment funds market that includes both a highly regulated retail funds sector and a growing...

Canada Commercial

F

Fasken

How To Set Up A Holding Company In Canada

Canada Commercial

Pacific Legal PC

Corporate Emigration Refresher

MT

Miller Thomson LLP

The One Big Beautiful Bill Act: Impacts On Canadian Businesses With U.S. Investments

Worldwide Government

TL

Torys LLP

Settlements: Tax Outcomes Every Litigator Needs To Know

MT

McCarthy Tétrault LLP

Règlements : Les conséquences fiscales que tout plaideur devrait connaître

MT

McCarthy Tétrault LLP

Transitioning A Law Firm In Saskatchewan: 10 Critical Points To Consider When Closing Or Selling Your Legal Practice

Canada Employment

PL

Procido LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

BM

Bateman MacKay LLP

Tax And Estate Planning Toolbox Needs Periodic Inspection

MA

MLT Aikins LLP

Ontario's 2025 Budget: What It Means For Private Business Owners

BM

Bateman MacKay LLP

Tax Credits In The Canadian Film Industry: Why Proper Corporate Structuring Matters

MT

Miller Thomson LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

As of June 16, 2025, the CRA will begin sending most correspondence to existing and new business owners electronically via My Business Account.

BM

Bateman MacKay LLP

Tax And Estate Planning Toolbox Needs Periodic Inspection

MLT Aikins contributes a monthly insight for the Western Producer's "Ask a Lawyer" column. The Western Producer is a leading agriculture industry publication...

MA

MLT Aikins LLP

Ontario's 2025 Budget: What It Means For Private Business Owners

On May 15, 2025, Ontario's Finance Minister released the provincial budget under the theme "A Plan to Protect Ontario."

BM

Bateman MacKay LLP

Tax Credits In The Canadian Film Industry: Why Proper Corporate Structuring Matters

Canada's film and television industry is among the most vibrant in the world, due in part to its generous federal and provincial tax incentives. These include the Canadian Film or Video Production Tax Credit ("CPTC"), a fully refundable tax credit jointly administered by the Canada Revenue Agency ("CRA") and the Canadian Audio-Visual Certification Office ("CAVCO").

MT

Miller Thomson LLP

Crédits D'Impôt Dans L'Industrie Cinématographique Canadienne : L'Importance D'Une Bonne Structuration De L'Entreprise

MT

Miller Thomson LLP

Canadian Tax Facts 2025

Every year, people need to update themselves on the tax facts of the country where they live or own a business.

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

An OnlyFans model known as ‘The Irish Viking' has been named on Ireland's tax defaulters list, having settled a tax liability exceeding €350,000.

RS

Rotfleisch & Samulovitch P.C.

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

A company that qualifies as a Canadian-Controlled Private Corporation (CCPC) under the Income Tax Act is entitled to various benefits and preferential tax treatment not available to other Canadian business entities.

RS

Rotfleisch & Samulovitch P.C.

Do Not Disregard Canadian Unlimited Liability Corporations

Sharing the longest border in the world, the United States and Canada have strong political and cultural ties and, together with Mexico, an unprecedented degree of economic integration.

Canada Commercial

F

Fasken

Restrictive Covenants In M&A Deals: A Timely Refresher On Tax Rules

MT

Miller Thomson LLP

April 15 Tax & Private Wealth Group Key Takeaways

WL

World Law Group

Manitoba Moves To Tax The Cloud – How Will The Expanded RST Impact Your Business?

MT

Miller Thomson LLP

Canada Elects 2025: Tax Policies Poised To Shape Canada's Innovation Economy

M

Mintz

Exonération Des Gains En Capital À Hauteur De 10 M$, Une Nouvelle Mesure Fiscale Avantageuse Pour La Succession Lors D'un Transfert D'entreprise À Une Coopérative De Travailleurs

MT

Miller Thomson LLP

Tariff Measures: Canada Revenue Agency Provides Tax Relief And Support For Businesses In Response To Tariffs

Canada International

MA

MLT Aikins LLP

Are Pre-Closing Tax Indemnities Reportable Transactions?

MT

Miller Thomson LLP

$10M Capital Gains Exemption For Worker Co-Op Sales: A New Succession Option Under Draft Tax Rules

MT

Miller Thomson LLP

Règle fédérale sur les reventes précipitées de biens : voici les points à retenir

MT

Miller Thomson LLP

Nouvelles Directives De L'ARC : Opérations Assujetties À La DGAE

MT

Miller Thomson LLP

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

RS

Rotfleisch & Samulovitch P.C.

CRA Information Collection: New Rules Expected In 2025: Consequences Could Be Significant

MT

Miller Thomson LLP

2025 British Columbia Budget Summary

CM

Crowe MacKay LLP

Canada Adds Economic Security Assessments To Foreign Investment Review Policy

Canada Government

TL

Torys LLP

Mid-Market CFOs: Managing CRA Audit Risk Strategies

CT

Counter Tax Litigators

See more

Highlighted Content

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

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.

Canadian Tax Facts 2025

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

RS

Rotfleisch & Samulovitch P.C.

Consequences Of Failure To File Valid Business Limit Allocation Agreement With CRA And Missing Out On The Small Business Deduction

RS

Rotfleisch & Samulovitch P.C.

Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024

RS

Rotfleisch & Samulovitch P.C.

Have Personal Tax Debt That Is More Than 10 Years Old? You May Not Have To Pay CRA, For Tax Debt Over 10 Years Old

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

See more

5 Key Takeaways From The Economic Recovery Plan Discussion With Minister Of Jobs, Economy And Innovation, Doug Schweitzer (Video)

MT

McCarthy Tétrault LLP

2021 Federal Budget – Spend, Spend, Spend (Part Deux) With Some Interesting Tax Measures (Video)

MP

Moodys Private Client Law LLP

Voluntary Disclosure For Late Tax Return Filing For Non-Charitable Not-For-Profit Organizations – A Toronto Tax Lawyer Analysis (Video Content)

RS

Rotfleisch & Samulovitch P.C.

Canada Proposes To Adopt BEPS Recommendations (Video Content)

NR

Norton Rose Fulbright Canada LLP

From A Tax-Saving Perspective: What Should I Look For When Buying Business Assets Or Shares? -- Ali Spinner Answers (Video Content)

CS

Crowe Soberman 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