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.

CRA To Prioritize Advance Ruling Requests For Large Investments

The Canada Revenue Agency has announced a new priority system for advance income tax ruling requests, targeting investments of at least $1 billion in Canada. This initiative aims to accelerate the tax certainty process for major investors by reducing processing times and providing binding guidance on how specific Income Tax Act provisions apply to proposed transactions.

OH

Osler, Hoskin & Harcourt LLP

Canadian Prime Minister Announces ‘Productivity Mega Deduction’

Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.

OH

Osler, Hoskin & Harcourt LLP

Cinq développements en matière de fiscalité à surveiller cet automne

Le paysage fiscal canadien connaît des transformations majeures avec l'élargissement des pouvoirs de vérification de l'ARC, l'utilisation accrue de l'intelligence artificielle dans l'administration fiscale, et la mise en œuvre d'un nouveau régime de prix de transfert. Les entreprises doivent également naviguer les implications fiscales complexes des tarifs douaniers canado-américains et comprendre les récentes décisions judiciaires qui façonnent l'interpr

BC

Blake, Cassels & Graydon LLP

Donating Appreciated Publicly Traded Securities To Charity

When the holiday season approaches and the calendar year nears its end, many Canadians look to support the causes they care about while also managing their tax position.

RS

Rotfleisch & Samulovitch P.C.

Withdrawing A Guilty Plea Years Later: What Bernier v The King Teaches Canadian Taxpayers Facing Tax Fraud Charges

RS

Rotfleisch & Samulovitch P.C.

Holding Or Moving Cryptocurrency In A Corporation: Learn How CRA’s Taxes Passive Income From Digital Assets

RS

Rotfleisch & Samulovitch P.C.

CRA Is Using ‘Unnamed Persons Requirement’ On Canadian Crypto, NFT Holders To Check For Tax Evasion: The Case Against NBA’s Dapper Labs

RS

Rotfleisch & Samulovitch P.C.

How CRA Treats $40M In Stolen Bitcoin Cryptocurrency: Lessons From Coinkite Coldcard Hack

RS

Rotfleisch & Samulovitch P.C.

CRA Restaurant Tax Audits: When CRA Reconstructs Your Sales From Eggs, Pitas, And Wine

RS

Rotfleisch & Samulovitch P.C.

Update: Bare Trust Reporting Rules For 2026

FR

Fogler, Rubinoff LLP

Amendments To Indirect Tax Rules Incoming

MK

Millar Kreklewetz

BC Heading Back Towards Harmonization?

MK

Millar Kreklewetz

Can You Deduct Legal Fees Paid For Another Taxpayer’s CRA Dispute? Kruivitsky v. The King

RS

Rotfleisch & Samulovitch P.C.

CRA Refunds: Where Did My Money Go?

MK

Millar Kreklewetz

The Trade War Tit-for-tat Continues: United States Responds To Canada’s Retaliatory Surtaxes With New Tariffs And Import Prohibitions

Canada International

OH

Osler, Hoskin & Harcourt LLP

Recent Insurance Regulatory Updates In Canada As Of Spring 2026

Canada Insurance

BL

Borden Ladner Gervais LLP

Ottawa Unveils Calibrated Retaliatory Tariffs: What Canadian Businesses Need To Know

Canada International

GW

Gowling WLG

Canada Retaliates – Counter-Tariffs Create Risks And Opportunities For Canadian Businesses

Worldwide International

ML

McMillan LLP

Federal Financial Institutions Legislative And Regulatory Reporter – June 2026

BL

Borden Ladner Gervais LLP

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Highlighted Content

What Does A “Gift” Mean For Canadian Income Tax Purposes?

RS

Rotfleisch & Samulovitch P.C.

Robinson v Canada: Federal Court Sets Strict Mutual Agreement Procedure (MAP) Deadline In Reassessment Deals With CRA

RS

Rotfleisch & Samulovitch P.C.

Guide To Crypto Airdrop Tax In Canada: Airdrops And Token Rewards & How They Are Taxed In Canada

RS

Rotfleisch & Samulovitch P.C.

The GST/HST New Housing Rebate: A Complete Guide To Eligibility, Amounts, And How To Avoid Case Law Traps

RS

Rotfleisch & Samulovitch P.C.

CRA Uses ‘Alternative Methods’ For GST/HST Audits, Including Estimating Business Revenue, Reconstructing Missing Receipts

RS

Rotfleisch & Samulovitch P.C.

Judicial Review Of CRA Decisions: Challenging A CRA Refusal In Federal Court

RS

Rotfleisch & Samulovitch P.C.

The Ultimate Guide To Offshore Reporting Requirements Of CRA’s Voluntary Disclosures Program (VDP)

RS

Rotfleisch & Samulovitch P.C.

No GST/HST New Housing Rebate Where A Bare Trusee Takes Title

RS

Rotfleisch & Samulovitch P.C.

‘Deemed Disposition’ Of All Your Assets At Death: Tax Planning For Canadian Business Owners With High-Net-Worth Estates

RS

Rotfleisch & Samulovitch P.C.

Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

Robinson v Canada: Federal Court Sets Strict Mutual Agreement Procedure (MAP) Deadline In Reassessment Deals With CRA

Robinson v Canada (Attorney General), 2026 FC 854 (Federal Court File No. T-1567-22) [Robinson] is a significant Federal Court decision for taxpayers, accountants, and advisors managing cross-border residence disputes

RS

Rotfleisch & Samulovitch P.C.

Is The CRA Easier On You Than The IRS? A Canadian Tax Lawyer Explains Their Different Tactics, Processes

The perception that Internal Revenue Service enforcement is stronger than Canada Revenue Agency enforcement is common among taxpayers and advisors, particularly in cross-border contexts.

RS

Rotfleisch & Samulovitch P.C.

Tax Ruling Upheld for Non-Resident Professional Athletes

The Federal Court of Appeal has issued a significant ruling affecting the taxation of non-resident professional athletes in Canada. This decision provides important clarity on how tax obligations are determined for athletes competing across international borders. The ruling has implications for sports organizations, athletes, and tax practitioners dealing with cross-border employment taxation issues.

DW

Davies Ward Phillips & Vineberg

Bare Trust Reporting In Canada: Where The Rules Stand, Which Arrangements Are Caught, And Who Must File For 2026

MT

Miller Thomson LLP

Déclaration À L’Égard Des Simples Fiducies Au Canada : État Actuel Des Règles, Arrangements Visés Et Personnes Tenues De Produire Une Déclaration Pour 2026

MT

Miller Thomson LLP

Draft Technical Amendments Expand The Scope Of Taxable Canadian Property

BL

Borden Ladner Gervais LLP

Estate And Tax Planning For Cross-Border Couples: TFSAs And The IRS

DW

Dickinson Wright PLLC

Foreign Pension Income Taxation – A Canadian Tax Lawyer Analysis

RS

Rotfleisch & Samulovitch P.C.

Expansion de l’infrastructure énergétique et numérique en Alberta : considérations fiscales pour les grands projets

BC

Blake, Cassels & Graydon LLP

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Inheritance Tax

Crypto Estate Planning In Canada: CRA Tax Treatment On Death, Wills And Inheritance

Cryptocurrency has become a significant source of wealth for many Canadians. Whether an individual holds Bitcoin as a long-term investment, actively trades digital assets, participates in staking programs, or engages in decentralized finance (DeFi), cryptocurrency can create unique estate planning challenges that do not arise with traditional investments.

RS

Rotfleisch & Samulovitch P.C.

The Application Of Alternative Minimum Tax In The Year Of Death

The Federal alternative minimum tax (“AMT”) regime is intended to ensure that individuals, including certain trusts, pay a certain minimum level of tax where income tax calculated under the regular rules is reduced...

GR

Gardiner Roberts LLP

Post-Mortem Planning Just Got A Little Bit Easier: Amendments To 164(6) Loss Carryback

Recent amendments to Canada's Income Tax Act have extended the post-mortem loss carryback election from one to three taxation years, providing estate administrators significantly more time to implement tax planning strategies.

GR

Gardiner Roberts LLP

Canada-US Estate Planning: A Complete Guide For Snowbirds And Cross-Border Families

A

Altro LLP

Noël c. Birk : comment la fiscalité influence le partage d'un FERR

MT

Miller Thomson LLP

Acheter une résidence de vacances aux États-Unis : un Canadien devrait‑il utiliser une fiducie ?

MT

Miller Thomson LLP

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law LLP

Foreign Beneficiaries And Foreign Estate Taxes: With Globalization Comes Complexity

OE

O'Sullivan Estate Lawyers LLP

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

A

Altro LLP

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Income Tax

What Does A “Gift” Mean For Canadian Income Tax Purposes?

A transfer generally qualifies as a gift for Canadian income tax purposes where a person voluntarily transfers property he or she owns without receiving or expecting a disqualifying benefit or consideration in return.

RS

Rotfleisch & Samulovitch P.C.

Could Price Adjustment Clauses Help Charities Manage Private Benefit Risk? Lessons From Goudreau C. Le Roi

Although Goudreau c. Le Roi is not a charity law case, its reasoning may be relevant to charities that use contractual safeguards to manage valuation risk and prevent unintended private benefits.

Canada Commercial

MT

McCarthy Tétrault LLP

Canadian Prime Minister Announces ‘Productivity Mega Deduction’

Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.

OH

Osler, Hoskin & Harcourt LLP

Donating Appreciated Publicly Traded Securities To Charity

RS

Rotfleisch & Samulovitch P.C.

Withdrawing A Guilty Plea Years Later: What Bernier v The King Teaches Canadian Taxpayers Facing Tax Fraud Charges

RS

Rotfleisch & Samulovitch P.C.

Holding Or Moving Cryptocurrency In A Corporation: Learn How CRA’s Taxes Passive Income From Digital Assets

RS

Rotfleisch & Samulovitch P.C.

CRA Is Using ‘Unnamed Persons Requirement’ On Canadian Crypto, NFT Holders To Check For Tax Evasion: The Case Against NBA’s Dapper Labs

RS

Rotfleisch & Samulovitch P.C.

How CRA Treats $40M In Stolen Bitcoin Cryptocurrency: Lessons From Coinkite Coldcard Hack

RS

Rotfleisch & Samulovitch P.C.

Provisional Duties On Chinese Plywood

Canada International

MK

Millar Kreklewetz

See more

Transfer Pricing

Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

If you are a Muslim homebuyer weighing a halal mortgage against a conventional one, the product that keeps you offside your faith may still put you offside the taxman in ways a conventional mortgage never would.

RS

Rotfleisch & Samulovitch P.C.

Cinq développements en matière de fiscalité à surveiller cet automne

Le paysage fiscal canadien connaît des transformations majeures avec l'élargissement des pouvoirs de vérification de l'ARC, l'utilisation accrue de l'intelligence artificielle dans l'administration fiscale, et la mise en œuvre d'un nouveau régime de prix de transfert. Les entreprises doivent également naviguer les implications fiscales complexes des tarifs douaniers canado-américains et comprendre les récentes décisions judiciaires qui façonnent l'interpr

BC

Blake, Cassels & Graydon LLP

Five Tax Developments To Watch This Fall

The Canadian tax landscape experienced significant developments this summer, from expanded CRA audit powers and AI-driven compliance to new transfer pricing rules and evolving trade tariffs. These five key updates carry important implications for taxpayers and multinational businesses as they navigate an increasingly complex regulatory environment heading into fall.

BC

Blake, Cassels & Graydon LLP

Draft Technical Amendments Expand The Scope Of Taxable Canadian Property

BL

Borden Ladner Gervais LLP

Mesures de simplification de la documentation ponctuelle en matière de prix de transfert

BC

Blake, Cassels & Graydon LLP

Transfer Pricing Contemporaneous Documentation Simplification Measures

BC

Blake, Cassels & Graydon LLP

Summer 2026 Canadian Draft Tax Legislation Release: Simplified Transfer Pricing Documentation Regime, Hybrid Mismatch Rules And More

OH

Osler, Hoskin & Harcourt LLP

Expansion de l’infrastructure énergétique et numérique en Alberta : considérations fiscales pour les grands projets

BC

Blake, Cassels & Graydon LLP

Les SRI : d’entités ignorées à déductions refusées

MT

Miller Thomson LLP

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Latest Videos

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The Tax Sham vs. Tax Evasion In Canadian Tax Law: Key Differences And Audit Risks (Video)

RS

Rotfleisch & Samulovitch P.C.

2026 Ontario HST Rebate Update: What New Home Buyers Need To Know (Video)

DS

Devry Smith Frank LLP

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

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