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.

Director Compensation For Charities In Canada

The Canada Not-for-profit Corporations Act ("CNCA")[1] sets out the basic rules for director, officer, and member remuneration in federally incorporated non-share capital corporations.

GW

Gowling WLG

Cinq décisions à connaître sur la TPS/TVH au Canada en 2025

Le début de la nouvelle année est un bon moment pour faire le bilan des décisions qui ont façonné le paysage de la TPS/TVH.

MT

McCarthy Tétrault LLP

L'ARC appliquera la TPS/TVH aux commissions de suivi des fonds communs de placement à compter de juillet 2026

L'Agence du revenu du Canada (l'« ARC ») a renversé sa position administrative de longue date au sujet de l'application de la TPS/TVH aux commissions de suivi des fonds communs de placement...

BC

Blake, Cassels & Graydon LLP

Canadian Federal Government Releases Hybrid Mismatch And Other Draft Tax Amendments

On January 29, 2026, the Canadian federal government released draft legislation to implement various tax measures, update previously released draft legislation and...

OH

Osler, Hoskin & Harcourt LLP

Coram Deo Foundation v MNR (2026 BCSC): When An Interim Injunction Plus Charitable Status Is Revoked And Confront Constitutional Limits On CRA's Authority

RS

Rotfleisch & Samulovitch P.C.

How Canadian Crypto Traders And Investors Should Handle Losses On Obsolete Crypto Inventory On Their Taxes

RS

Rotfleisch & Samulovitch P.C.

CRA Introduces Software-Specific Controls For EFILE Accounts, A Safety Feature, Starting In 2026

RS

Rotfleisch & Samulovitch P.C.

When CRA Employees Misbehave And Make Mistakes Against Canadian Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Tax Court Of Canada Clarifies Role Of Parties' Intentions In Worker Classification

RS

Rotfleisch & Samulovitch P.C.

When Is The Goods And Services Tax Applicable To A Supply Of Legal Services?

Farris LLP

Tolley v. The King – When Taxpayer Relief, CPP Limitation Periods, And Procedural Finality Abandon Fairness Without A Remedy

RS

Rotfleisch & Samulovitch P.C.

Tax Court Rejects Grossing Up Shareholder Benefits With ITCs

ML

McMillan LLP

The 40-Kilometre Rule Revisited: How De Kruyff v The King Clarifies Moving Expense Tax Deductions In The Age Of Google Maps And Traffic Congestion

RS

Rotfleisch & Samulovitch P.C.

Foreign Assets Under The Microscope: Navigating Today's T1135 Audit Push

BL

Borden Ladner Gervais LLP

Employment & Labour – Top Ten Decisions Of 2025

Canada Employment

CP

Cox & Palmer

Dispute Resolution Clauses Matter More Than You Think: Avoiding Costly Mistakes In Commercial Contracts

Canada Commercial

MT

Miller Thomson LLP

Federal Budget 2025

MT

McCarthy Tétrault LLP

11 Tax Changes To The Income Tax Act (ITA) In 2026 And Beyond That Canadian Taxpayers, Canadian Businesses Need To Know About

RS

Rotfleisch & Samulovitch P.C.

Court Finds Employee Rightfully Dismissed After Publishing Social Media Post About His Employer

Canada Employment

C

Cassels

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Highlighted Content

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

BC Foreign Buyer Tax vs Ontario Non-Resident Speculation Tax: Comprehensive Guide To Rates, Exemptions, Key Differences, Implications, And Compliance For Canadian Real Estate Investors And Foreign Buyers

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

CRA Cryptocurrency Tax Litigation (Part i): How To Handle CRA Objections, Tax Court Litigation, And More For Cryptocurrency Tax Disputes In Canada

RS

Rotfleisch & Samulovitch P.C.

When Is An Accountant's Work Privileged In Canada: Protecting Accountants' Work In Tax Matters, Including Litigation

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

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.

Husky Energy: Canadian Court Of Appeal Confirms Denial Of Beneficial Ownership

On August 29 the Federal Court of Appeal (FCA) released its eagerly anticipated decision in Husky Energy. The case involved alleged treaty shopping between...

DW

Davies Ward Phillips & Vineberg

The World's First Carbon Border-adjusted Tax Enters Its Definitive Phase: What It Means For Canada

On January 1, 2026, the European Union (EU) formally launched the world's first carbon border levy.

BL

Borden Ladner Gervais LLP

Emigrating From Canada To Barbados: Can You Recover Canadian Departure Tax By Disposing Of Property As A Barbados Tax Resident?

RS

Rotfleisch & Samulovitch P.C.

Bilan de l'année 2025 dans le domaine des différends fiscaux : Nouveau gouvernement et pouvoirs accrus de l'autorité taxatrice

BC

Blake, Cassels & Graydon LLP

How Canada's New ITC Provisions Work For Non-taxable Entities And Why It's Important

GW

Gowling WLG

Cross-Border Giving Update: Canadian Charities Cannot Use The Canada- US Tax Treaty To Fund American Charities Directly

Worldwide Commercial

MT

McCarthy Tétrault LLP

IBA Daily Newspaper - Doing Business In Canada

GR

Gardiner Roberts LLP

Methanex Case And International 'Treaty Shopping' In Search Of Better Tax Breaks: Lessons For Canadian Corporations

RS

Rotfleisch & Samulovitch P.C.

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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.

U.S. Estate Tax Planning For Canadians Under The One Big Beautiful Bill Act

The recently passed One Big Beautiful Bill Act brings major changes to the U.S. tax system and some of those changes create important estate planning opportunities for Canadians who own property or investments in the United States.

A

Altro LLP

Happy New Year: U.S. Estate Tax Reform And The Impact Of The One Big Beautiful Bill Act On Canadians

In our blog just under a year ago of January 29, 2025, we speculated on what to expect for U.S. estate tax under a second Trump administration.

Worldwide Family

OE

O'Sullivan Estate Lawyers LLP

The GRE: What It Is, Why Use It, And How To Keep It

OE

O'Sullivan Estate Lawyers LLP

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

RS

Rotfleisch & Samulovitch P.C.

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

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

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Income Tax

Director Compensation For Charities In Canada

The Canada Not-for-profit Corporations Act ("CNCA")[1] sets out the basic rules for director, officer, and member remuneration in federally incorporated non-share capital corporations.

GW

Gowling WLG

Canadian Federal Government Releases Hybrid Mismatch And Other Draft Tax Amendments

On January 29, 2026, the Canadian federal government released draft legislation to implement various tax measures, update previously released draft legislation and...

OH

Osler, Hoskin & Harcourt LLP

Coram Deo Foundation v MNR (2026 BCSC): When An Interim Injunction Plus Charitable Status Is Revoked And Confront Constitutional Limits On CRA's Authority

The British Columbia Supreme Court decision in Coram Deo Foundation v MNR, 2026 BCSC (S260171), is a significant Canadian charity law and Canadian tax litigation ruling addressing interim injunctive relief, CRA revocation of charitable status, ...

RS

Rotfleisch & Samulovitch P.C.

How Canadian Crypto Traders And Investors Should Handle Losses On Obsolete Crypto Inventory On Their Taxes

RS

Rotfleisch & Samulovitch P.C.

CRA Introduces Software-Specific Controls For EFILE Accounts, A Safety Feature, Starting In 2026

RS

Rotfleisch & Samulovitch P.C.

When CRA Employees Misbehave And Make Mistakes Against Canadian Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Tolley v. The King – When Taxpayer Relief, CPP Limitation Periods, And Procedural Finality Abandon Fairness Without A Remedy

RS

Rotfleisch & Samulovitch P.C.

The 40-Kilometre Rule Revisited: How De Kruyff v The King Clarifies Moving Expense Tax Deductions In The Age Of Google Maps And Traffic Congestion

RS

Rotfleisch & Samulovitch P.C.

Foreign Assets Under The Microscope: Navigating Today's T1135 Audit Push

BL

Borden Ladner Gervais LLP

See more

Transfer Pricing

A Welcome Reset: CRA Guidance Signals A More Balanced Approach To Voluntary Disclosures

On September 10, 2025, the Canada Revenue Agency ("CRA") announced significant changes to its Voluntary Disclosure Program ("VDP") with the release of Information Circular IC00-1R7.

GW

Gowling WLG

Bilan de l'année 2025 dans le domaine des différends fiscaux : Nouveau gouvernement et pouvoirs accrus de l'autorité taxatrice

L'année 2025 aura été une année de transition pour les contribuables canadiens. Le nouveau gouvernement qui est entré en poste au fédéral s'est notamment écarté de nombreuses politiques fiscales...

BC

Blake, Cassels & Graydon LLP

Canada's 2025 Budget Proposes Major Transfer Pricing Changes

On November 4 Canadian Prime Minister Mark Carney's minority federal Liberal government published its first budget. That budget includes the most important amendments to Canada's modern transfer pricing rules...

DW

Davies Ward Phillips & Vineberg

Budget 2025: Effect On M&A Market

Canada Commercial

C

Cassels

Budget 2025 et la primauté du fond : nouvelles règles canadiennes en matière de prix de transfert

MT

Miller Thomson LLP

System Advantage And Late-Shifting Positions In Transfer Pricing Disputes

CT

Counter Tax Litigators

Budget 2025 And The End Of Form-over-substance: Canada's New Transfer Pricing Era

MT

Miller Thomson LLP

Budget 2025 Proposal Aims To Stop Taxpayers From Backdating Transfer Pricing Documentation Upon A CRA Audit

GW

Gowling WLG

2025 Tax Controversy Year In Review: A New Government And A Taxing Authority With More Power

BC

Blake, Cassels & Graydon 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 - Explaining Director Liability

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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