Canada: Tax Authorities

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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.

How To Set Up A Holding Company In Canada

A holding company (often called a Holdco) is a corporation that holds and controls assets typically shares of other companies rather than engaging in active business operations. Unlike an operating company, a Holdco does not manufacture products or offer services; instead it "serves as a financial vessel that takes ownership and control of assets"

Canada Commercial

Pacific Legal PC

Tendances actuelles d'août : nouveaux contrôles à l'exportation, traitement fiscal d'un paiement versé à la suite du règlement d'un différend, et plus encore

Le bulletin Tendances actuelles de McCarthy Tétrault présente chaque mois les dernières tendances du marché pour vous tenir informé(e) des développements pouvant avoir une incidence sur vos activités.

Canada International

MT

McCarthy Tétrault 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

Legislative Update Report No. 2025-15 Le Bulletin d'actualités législatives

Description of Spotted Owl caurina subspecies critical habitat in the Widgeon Valley National Wildlife Area

Canada Government

OH

Osler, Hoskin & Harcourt LLP

Canada Nixing Digital Services Tax Poses Several Legal Questions

DW

Davies Ward Phillips & Vineberg

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 ?

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Robins Appleby LLP

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

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Goodmans LLP

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

How To Best Leverage Small Business Investment Corporations: Section 150.1(2.1) Of The Income Tax Act

RS

Rotfleisch & Samulovitch P.C.

Argentine President Milei Eyes Tax Reform To Flag Hidden U.S. Dollars, With Implications For Canada-Argentina Cross-Border Tax Planning

RS

Rotfleisch & Samulovitch P.C.

Corporate Emigration Refresher

MT

Miller Thomson LLP

Navigating Your Tax-Free Savings Account

CM

Crowe MacKay LLP

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

MP

Moodys Private Client Law 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

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.

What Happens If An Employee's Work Permit Expires?

Canada Employment

TM

Taylor McCaffrey

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

In Mann v. The King, 2023 TCC 151, the Tax Court of Canada reaffirmed the Canada Revenue Agency's (CRA) authority to use the net worth method under subsection 152(7) of the Income Tax Act when a taxpayer fails to keep adequate books and records.

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

A Voluntary Disclosure Application, also commonly known as a VDP application in Canada, is a formal process administered by the CRA that allows Canadian taxpayers to correct previously inaccurate or incomplete information...

RS

Rotfleisch & Samulovitch P.C.

CRA Not Providing Relevant, Clear, And Concise Information To Canadian Taxpayers: 2024-2025 Ombudsperson's Annual Report

On June 20, 2025, the Office of the Taxpayers' Ombudsperson (the "Ombudsperson") published its annual report for the 2024-2025 year. The Ombudsperson's mission is to help Canadians who have experienced service issues with the CRA.

RS

Rotfleisch & Samulovitch P.C.

Cancelling Canada's Digital Services Tax Creates Immediate Logistical Problems At CRA; Don't Expect A Refund Soon If You Have Pre-Paid

On June 28, 2024, Canada passed the Digital Services Tax Act to impose a 3% tax on revenue generated from online services in Canada, potentially encompassing all online business activities.

RS

Rotfleisch & Samulovitch P.C.

How The Elimination Of U.S. Tax Credits Under The One Big Beautiful Bill Act May Increase Investment In The Canadian Renewable Energy Sector

MA

MLT Aikins LLP

Tax Planning Misstep? Ontario Court Of Appeal Says No To Rectification

DW

Dickinson Wright PLLC

Legislative Update Report No. 2025-14 Le Bulletin D'actualités Législatives

Canada Government

OH

Osler, Hoskin & Harcourt LLP

From Paper To Portal: Is Your Business Ready For The CRA's Digital-by-Default Mail System?

BC

Blake, Cassels & Graydon LLP

Climate Change Initiatives: Selected Recent Changes And The Application Of Existing Tax Principles To Clean Energy—Part 2

Canada Environment

BJ

Bennett Jones LLP

Mr. Grenon's Legendary RRSP And Its Implications For Registered Plan Trustees

BL

Borden Ladner Gervais LLP

Mr. Grenon's Legendary RRSP And Its Implications For Fund Manufacturers

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Borden Ladner Gervais LLP

Clean Incentives: How Tax Insurance Is Emerging As A Critical Risk Mitigation Tool (Podcast)

BJ

Bennett Jones LLP

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

Worldwide Government

TL

Torys LLP

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

MT

Miller Thomson LLP

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

In Mann v. The King, 2023 TCC 151, the Tax Court of Canada reaffirmed the Canada Revenue Agency's (CRA) authority to use the net worth method under subsection 152(7) of the Income Tax Act when a taxpayer fails to keep adequate books and records.

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

A Voluntary Disclosure Application, also commonly known as a VDP application in Canada, is a formal process administered by the CRA that allows Canadian taxpayers to correct previously inaccurate or incomplete information...

RS

Rotfleisch & Samulovitch P.C.

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

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (the OBBBA), a comprehensive budget reconciliation bill that brings incremental...

Worldwide Government

TL

Torys LLP

"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

CRA Moves To Online Mail For Businesses

MK

Millar Kreklewetz

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

In Mann v. The King, 2023 TCC 151, the Tax Court of Canada reaffirmed the Canada Revenue Agency's (CRA) authority to use the net worth method under subsection 152(7) of the Income Tax Act when a taxpayer fails to keep adequate books and records.

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

A Voluntary Disclosure Application, also commonly known as a VDP application in Canada, is a formal process administered by the CRA that allows Canadian taxpayers to correct previously inaccurate or incomplete information...

RS

Rotfleisch & Samulovitch P.C.

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

Leslie Sand of Brooks, Alberta, has been sentenced to 3.5 years in jail and fined nearly $800,000 for defrauding the Canada Revenue Agency (CRA) through fake COVID-19 subsidy claims and tax evasion.

RS

Rotfleisch & Samulovitch P.C.

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

Dealing with the Canada Revenue Agency (CRA) can often feel like navigating a complex maze.

RS

Rotfleisch & Samulovitch P.C.

Règlements : Les conséquences fiscales que tout plaideur devrait connaître

MT

McCarthy Tétrault LLP

In Both Canada And The U.S.A., Sales Of Non-fungible Tokens (NFTs) Are Taxable And Must Be Reported To CRA, IRS, Respectively, Says Canadian Crypto Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

What Is A "Lawful Distribution To The Public" For Tax Purposes?

ML

McMillan LLP

Beneficiary Designations For Registered Accounts: Do You Really Want The Courts To Get Involved?

OE

O'Sullivan Estate Lawyers LLP

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

GW

Gowling WLG

MedSleep Inc v The King – Sleep Clinic Wrongly Assessed For Failing To Pay GST/HST For Providing Services To Its Doctors Because It Was 'Exempt Supply'

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide To Changes In Tax Obligations For Trust Executors And Trustees That Will Simplify Estate Administration

RS

Rotfleisch & Samulovitch P.C.

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.

What's In A Share – Do You Have The Right Share Capital?

MT

Miller Thomson LLP

Canada To Rescind Its Digital Services Tax

OH

Osler, Hoskin & Harcourt LLP

Federal Court Denies Minister Of National Revenue's Request For Data About Unnamed Persons

TL

Torys LLP

MEGlobal Canada ULC v. The King : Quand la compétence partagée crée un vide juridique en matière de redressement

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

Tax And Estate Planning Toolbox Needs Periodic Inspection

MA

MLT Aikins LLP

Tax Me Baby One More Time - Understanding Property Taxes

SB

Sorbara Law

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Highlighted Content

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 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.

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

RS

Rotfleisch & Samulovitch P.C.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

RS

Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

RS

Rotfleisch & Samulovitch P.C.

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

RS

Rotfleisch & Samulovitch P.C.

How The Mutual Agreement Procedure (MAP) Can Help Businesses And Individuals Resolve Cross-Border Tax Problems, Plus Tips From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order') Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne'eman Foundation Canada, 2024 FC 1932

RS

Rotfleisch & Samulovitch P.C.

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Watson Goepel LLP

Global Dreams: Tax, Legal And Financial Considerations For Life Abroad (Video)

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Gowling WLG

Tax Litigation Video Series - Introduction (Video)

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Aird & Berlis LLP

Leafs' Leader, Tavares, Challenges CRA Over Tax Dispute (Video)

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Rosen & Associates

The Pandemic Has Complicated Child Support Payments By The Self-employed (Video)

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