Canada: Tax

Subscribe
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.
Curated
Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks
Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Why Ontario Employer Health Tax (EHT) Assessment Disputes Frequently Escalate Into Tax Litigation: EHT Rules, Tax Audit Risk, And EHT Appeals
Employer Health Tax Ontario (EHT) is a critical provincial payroll tax that continues to generate significant tax audit disputes and litigation risk for Ontario employers. As businesses grow, restructure, or adopt more complex payroll and corporate arrangements, exposure to an Employer Health Tax reassessment increases materially.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)
Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
See more

Highlighted Content

Tax Treaties

Article
Voies De Recours Prévues Par Le Droit Domestique Pour L'Obtention D'Un Redressement : Guide Sur Le Prix De Transfert 2026 - Partie 3
Découvrez les stratégies juridiques pour contester une nouvelle cotisation relative aux prix de transfert au Canada, incluant les recours devant l'ARC, la Cour canadienne de l'impôt et les procédures amiables internationales. Ce guide examine les facteurs décisionnels critiques, les considérations liées aux litiges fiscaux et le rôle des témoins experts dans la résolution de différends complexes en matière de prix de transfert.
Canada Tax
MT
McCarthy Tétrault LLP
Article
The Competent Authority Process: 2026 Transfer Pricing Guide – Part 4
Canadian taxpayers facing cross-border tax disputes have access to several treaty-based relief mechanisms, including the Mutual Agreement Procedure (MAP), Accelerated Competent Authority Procedure (ACAP), and Advance Pricing Arrangements (APA). When competent authorities cannot reach agreement, mandatory binding arbitration may be available under certain tax treaties to resolve double taxation issues and ensure consistent treatment across jurisdictions.
Canada Tax
MT
McCarthy Tétrault LLP
See more

Inheritance Tax

See more

Income Tax

Curated
Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks
Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)
Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
See more

Transfer Pricing

Article
The Transfer Pricing Audit: 2026 Transfer Pricing Guide – Part 2
Navigate the complexities of Canadian transfer pricing audits with expert guidance on documentation requirements, CRA audit powers, and privilege protection. Learn strategic approaches to functional interviews, information requests, and compliance obligations while understanding the consequences of non-compliance and proposed legislative changes that could significantly impact audit procedures.
Canada Tax
MT
McCarthy Tétrault LLP
Article
Voies De Recours Prévues Par Le Droit Domestique Pour L'Obtention D'Un Redressement : Guide Sur Le Prix De Transfert 2026 - Partie 3
Découvrez les stratégies juridiques pour contester une nouvelle cotisation relative aux prix de transfert au Canada, incluant les recours devant l'ARC, la Cour canadienne de l'impôt et les procédures amiables internationales. Ce guide examine les facteurs décisionnels critiques, les considérations liées aux litiges fiscaux et le rôle des témoins experts dans la résolution de différends complexes en matière de prix de transfert.
Canada Tax
MT
McCarthy Tétrault LLP
Article
The Competent Authority Process: 2026 Transfer Pricing Guide – Part 4
Canadian taxpayers facing cross-border tax disputes have access to several treaty-based relief mechanisms, including the Mutual Agreement Procedure (MAP), Accelerated Competent Authority Procedure (ACAP), and Advance Pricing Arrangements (APA). When competent authorities cannot reach agreement, mandatory binding arbitration may be available under certain tax treaties to resolve double taxation issues and ensure consistent treatment across jurisdictions.
Canada Tax
MT
McCarthy Tétrault LLP
See more

Latest Videos

See more