Canada: Income Tax

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How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

Death is an inevitable end that awaits every individual, and no one knows the time at which it may come. One meaningful gift that many Canadians choose to leave for a loved one—without the complexities of a will—is a life insurance payout.

RS

Rotfleisch & Samulovitch P.C.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

The Canada Revenue Agency's Voluntary Disclosures Program (VDP) is a cornerstone of Canada's tax compliance system. It provides a structured and legally recognized way for taxpayers to address past mistakes or omissions in their tax filings.

RS

Rotfleisch & Samulovitch P.C.

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.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

In Samotus v. The King, 2025 TCC 104, the Tax Court of Canada examined whether employees can deduct luxury clothing and home office expenses from their income.

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

When CRA Denies Penalty Relief In Major Non-Compliance Cases: Offshore Income And Aggressive Tax Shelters (2020–2025)

RS

Rotfleisch & Samulovitch P.C.

Financial Distress? Our Restructuring Lawyers Can Help Optimize Your Outcomes

Canada Insolvency

TD

Thompson Dorfman Sweatman LLP

Les organismes de bienfaisance américains se tournent vers le Nord : considérations clés pour une expansion au Canada et opportunités transfrontalières

Canada Commercial

MT

McCarthy Tétrault LLP

CRA Tax Treatment Of Crypto Staking On CSA Platforms: Guidance From Canadian Crypto Tax Lawyers

RS

Rotfleisch & Samulovitch P.C.

When Late Filing Penalties Apply Under Subsection 162(7) Plus Your Track Record Of Respecting CRA Filing Deadlines – Laurie V. The King (2025 TCC 130)

RS

Rotfleisch & Samulovitch P.C.

What Canadian Taxpayers Must Know About "Unprompted Applications" And "Prompted Applications" Of CRA's Voluntary Disclosure Program – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

GAAR And Corporate Restarts: Madison Pacific Properties Inc. v. Canada, 2025 FCA 20

RS

Rotfleisch & Samulovitch P.C.

How The Canadian Tax Court Sees 'Surplus Stripping' And GAAR: Insights On Abusive Tax Avoidance From D'Arcy v. The King, 2025 TCC 128

RS

Rotfleisch & Samulovitch P.C.

Navigating The CRA's Guidance On Poverty Relief For Charities In Canada

Canada Commercial

GW

Gowling WLG

Fall Tax Briefing: Trust Tax Structures, Mutual Fund Trust Eligibility, Director Liability And More

WD

Wildeboer Dellelce LLP

Significant Amendments Announced To The Accord Acts – Final Update

CP

Cox & Palmer

A Broken Vase Can't Always Be Fixed: When Employees Lie In The Workplace

Canada Employment

PH

Piccolo Heath

NASA Rover Discovers More Compelling Indicators Of Ancient Life On Mars

Canada Technology

GL

Goodmans LLP

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

RS

Rotfleisch & Samulovitch P.C.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

In Samotus v. The King, 2025 TCC 104, the Tax Court of Canada examined whether employees can deduct luxury clothing and home office expenses from their income.

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

At Rotfleisch & Samulovitch P.C., our team of experienced Canadian tax lawyers has successfully guided hundreds of individuals and businesses across Canada and internationally through the Canada Revenue Agency's Voluntary Disclosures Program (VDP)...

RS

Rotfleisch & Samulovitch P.C.

When CRA Denies Penalty Relief In Major Non-Compliance Cases: Offshore Income And Aggressive Tax Shelters (2020–2025)

Between 2020 and 2025, the Canada Revenue Agency (CRA) has maintained a stringent approach towards taxpayers involved in significant non-compliance, particularly concerning offshore income and aggressive tax shelters.

RS

Rotfleisch & Samulovitch P.C.

CRA's Increasing Use Of Digital Tools And AI Analytics To Enforce Penalties: What Canadian Taxpayers Need To Know Now

The Canada Revenue Agency (CRA) is increasingly adopting advanced digital tools and artificial intelligence (AI) analytics to enhance tax compliance and enforcement.

RS

Rotfleisch & Samulovitch P.C.

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.

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

RS

Rotfleisch & Samulovitch P.C.

Israel's New Voluntary Disclosure Program: What It Means For Canadian Taxpayers With Ties To Israel

RS

Rotfleisch & Samulovitch P.C.

Spennie Holdings Inc. v. AGC: Tax Court Is Exclusive Forum For Tax Reassessment Disputes, Not Judicial Review Process

RS

Rotfleisch & Samulovitch P.C.

When CRA Won't Cancel Interest, Penalties (Subsection 220(3.1), Taxpayer Relief), You Can Challenge The Decision Through Judicial Review: Minion V The King (2025 FC 1461)

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.

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

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

On June 22, 2023, the Income Tax Act was amended to enhance Canada's mandatory disclosure rules, which are contained in Sections 237.3 to 237.5.

RS

Rotfleisch & Samulovitch P.C.

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

The first half of 2015 was marked by a defining moment in Canadian tax law: the Supreme Court of Canada's ruling in Guindon v Canada (2015 SCC 41).

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

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

ML

McMillan LLP

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

On June 22, 2023, the Income Tax Act was amended to enhance Canada's mandatory disclosure rules, which are contained in Sections 237.3 to 237.5.

RS

Rotfleisch & Samulovitch P.C.

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

First-time home buyers in Canada have access to a variety of government programs designed to support their entry into the housing market. This article focuses specifically on Federal tax-related programs—most of which are administered by the Canada Revenue Agency.

RS

Rotfleisch & Samulovitch P.C.

Salary Deferral Arrangements: Key Risks And Mitigation Strategies

Canada's salary deferral arrangement (SDA) rules present tax risks when structuring incentive and other deferred compensation. Under the Income Tax Act, an SDA may arise if an employee has a right at year-end...

Canada Employment

BC

Blake, Cassels & Graydon LLP

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

When Canadian companies face reassessments abroad, the question quickly arises: can interest paid on overdue foreign taxes be deducted at home?

MT

Miller Thomson LLP

Un nouveau projet de loi renforce les exigences de déclaration à l'ARC des organisations à but non lucratif

MT

Miller Thomson LLP

Recent Tax Court Cases On ISC Business Expenses

Canada International

MK

Millar Kreklewetz

L'Agence du revenu du Canada modifie en profondeur le Programme des divulgations volontaires : faits saillants

BC

Blake, Cassels & Graydon 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.

New Legislative Proposals Boost The Appeal Of Employee Ownership Trusts

Canada Employment

BJ

Bennett Jones LLP

New GST Voluntary Disclosure Guidelines!

MK

Millar Kreklewetz

Long-Arm Of CRA Collections

MK

Millar Kreklewetz

Fall Tax Briefing: Trust Tax Structures, Mutual Fund Trust Eligibility, Director Liability And More

WD

Wildeboer Dellelce LLP

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

RS

Rotfleisch & Samulovitch P.C.

When Canadian Taxpayers Have Severe Emotional Trauma, Documentation From Psychologists, Doctors Is Key To Taxpayer Relief Requests: Bifano V Canada (Attorney General)

RS

Rotfleisch & Samulovitch P.C.

CRA Tax Benefits For Canadian Caregivers: Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And Canada Caregiver Credit (CCC)

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.

Case Commentary: Schwarz v. HMK – You Must Appeal Within The Deadline For Tax Reassessments; The Tax Court Cannot Forgive Tax Debt

RS

Rotfleisch & Samulovitch P.C.

Agreements Must Be In Writing: Hutchings v. The King (2025 TCC 108), A Case Of COVID-19 Rent Subsidies

RS

Rotfleisch & Samulovitch P.C.

See more

Highlighted Content

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

When CRA Denies Penalty Relief In Major Non-Compliance Cases: Offshore Income And Aggressive Tax Shelters (2020–2025)

RS

Rotfleisch & Samulovitch P.C.

CRA's Increasing Use Of Digital Tools And AI Analytics To Enforce Penalties: What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

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.

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

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

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

GW

Gowling WLG

2022 Financial Reporting & Tax Updates (Video)

CM

Crowe MacKay LLP

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

6 Tax Planning Questions For Canadian Musicians (Video)

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Crowe Soberman LLP

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