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.

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

Canada does not have a gift tax, unlike other jurisdictions, notably the United States. However, there are situations in which making a gift in Canada can still result in tax consequences.

RS

Rotfleisch & Samulovitch P.C.

How Are 'Catastrophe Bond' (Cat Bond) Losses Taxed In Canada? Guidance From A Canadian Tax Lawyer

Over the past decade, Jamaica has built a multi-layered financial protection system to manage natural disasters. This strategy is now being tested after Hurricane Melissa devastated the island, causing widespread destruction to homes, roads, and infrastructure.

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: What It Means For Businesses, Investors, And Canadian Taxpayers

As an expert and consultant, the following analysis examines key measures from Canada's 2025 Federal Budget tabled on November 4, 2025, highlighting the fiscal, corporate, real-estate, and cryptocurrency implications most relevant to entrepreneurs, investors, and tax professionals.

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

American Consumers Lose Patience With High Car Prices Automotive Weekly

CM

Crowe MacKay LLP

The 2025 Year-End Tax Planner

BM

Bateman MacKay LLP

Fuel Vendor Registrations In Canada

MK

Millar Kreklewetz

Legislation To Formally Repeal The Canadian DST Introduced

GW

Gowling WLG

CRA Audits Purpose-Built Housing Rebate

MK

Millar Kreklewetz

Toews v. The King [2025 TCC 2024-239(IT)] – When CRA Reassesses You Beyond The Normal Period For Tax Shelters For Charitable Donations

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: What Tax Changes Mean For Entrepreneurs And Business Owners

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Rotfleisch v. Attorney General Of Canada – Filing An Objection Does Not Stop The Alleged Tax Owing From Accumulating Interest

RS

Rotfleisch & Samulovitch P.C.

Landmark Israeli Transfer Pricing Ruling And Its Implications For Canadian Tax Law And Canadian Cross-Border Businesses

RS

Rotfleisch & Samulovitch P.C.

A Tax Payment 2,700 Years Late Echoes CRA Backlog: Same Tax Problems Plague Assyrian Tribute And Modern Bureaucracy

RS

Rotfleisch & Samulovitch P.C.

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

MT

Miller Thomson LLP

2025 Federal Budget Tax Highlights

CM

Crowe MacKay LLP

Financial Services Regulatory Authority Of Ontario's New Proposed Life And Health Managing General Agents Rule

TL

Torys LLP

CRA Directs Taxpayer To Wrong Court!

MK

Millar Kreklewetz

From AML To AI: Regulatory Developments In The Financial Services Landscape

OH

Osler, Hoskin & Harcourt LLP

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Highlighted Content

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

RS

Rotfleisch & Samulovitch P.C.

How Are 'Catastrophe Bond' (Cat Bond) Losses Taxed In Canada? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: What It Means For Businesses, Investors, And Canadian Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

RS

Rotfleisch & Samulovitch P.C.

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

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.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

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.

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.

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

A major ruling from the Federal Court of Appeal (the "FCA") has sent a clear message to Canadian registered charities: The Canada-US Tax Treaty (the "Treaty") does not permit Canadian registered charities...

Worldwide Commercial

MT

McCarthy Tétrault LLP

IBA Daily Newspaper - Doing Business In Canada

Canada has one of the most highly educated and skilled workforces in the world. This combined with free healthcare and accessible childcare rates makes Canada one of the most attractive regulatory regimes to set up shop.

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.

The Methanex Case: Trinidad And Tobago Courts Uphold International Tax Principles, Scrutinize 'Treaty Shopping' And Lessons For Canadian Multinational Corporations

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.

Moving South For The Winter? How That May Impact The Taxes You Owe

DS

Devry Smith Frank LLP

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys 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.

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

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

OE

O'Sullivan Estate Lawyers LLP

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?

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

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Income Tax

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

Canada does not have a gift tax, unlike other jurisdictions, notably the United States. However, there are situations in which making a gift in Canada can still result in tax consequences.

RS

Rotfleisch & Samulovitch P.C.

The 2025 Year-End Tax Planner

Tax planning with Bateman MacKay is a forward-looking, multi-year process.

BM

Bateman MacKay LLP

Legislation To Formally Repeal The Canadian DST Introduced

The federal government has introduced legislation to implement the rescission of the Digital Services Tax Act ("DST"). The DST was a gross revenue tax or transaction tax targeted...

GW

Gowling WLG

Toews v. The King [2025 TCC 2024-239(IT)] – When CRA Reassesses You Beyond The Normal Period For Tax Shelters For Charitable Donations

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: What Tax Changes Mean For Entrepreneurs And Business Owners

RS

Rotfleisch & Samulovitch P.C.

L'avis de non-conformité : l'ARC se dote d'un nouvel outil d'aide à la vérification des contribuables

MT

McCarthy Tétrault LLP

Double imposition au décès : le « pipeline » est-il la solution?

MT

Miller Thomson LLP

Auditor General's Report Highlights Ongoing CRA Service And Oversight Challenges

GW

Gowling WLG

Tipping Point: What Ontario's Municipal LDCs Must Do Now To Survive The Electrification Era

GW

Gowling WLG

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Transfer Pricing

Landmark Israeli Transfer Pricing Ruling And Its Implications For Canadian Tax Law And Canadian Cross-Border Businesses

The recent Israeli District Court decision in Hexadite Ltd. v. Israel Tax Authority marks a defining moment in how transfer pricing and valuation principles are applied to business-model change transactions.

RS

Rotfleisch & Samulovitch P.C.

L'avis de non-conformité : l'ARC se dote d'un nouvel outil d'aide à la vérification des contribuables

L'une des principales mesures est une modification de la Loi de l'impôt sur le revenu qui, si elle est adoptée, donnera à l'Agence du revenu du Canada (« ARC ») un nouvel outil efficace...

MT

McCarthy Tétrault LLP

Torys On Budget 2025: Tax Highlights

On November 4, 2025 (Budget Day), Minister of Finance and National Revenue François-Philippe Champagne tabled his first budget in the House of Commons (Budget 2025).

TL

Torys LLP

Projet de réforme des règles sur les prix de transfert : Que doivent savoir les entreprises?

BC

Blake, Cassels & Graydon LLP

The Notice Of Non-Compliance: CRA Gets A New Tool To Help Audit Taxpayers

MT

McCarthy Tétrault LLP

Understanding CRA Form T106 And How It Compares To U.S. Reporting Requirements

RS

Rotfleisch & Samulovitch P.C.

Federal Budget 2025: Key Tax Updates For Taxpayers

D

Dentons Canada LLP

Proposed Transfer Pricing Reform: What Do Businesses Need To Know?

BC

Blake, Cassels & Graydon LLP

Budget fédéral 2025 : Présentation de certaines mesures fiscales

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 - Tracing Claims And What You Need To Know (Video)

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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