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.

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

Lawyers are statutorily required to charge (i.e. levy and collect) the correct amount of goods and services tax (GST) on each supply of legal services...

Farris LLP

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

In Tolley v. The King, 2026 TCC 14, the Tax Court of Canada examined whether a taxpayer can obtain an extension of time to file a notice of objection after the Canada Revenue Agency reassessed multiple taxation years to implement a retroactive employment reclassification.

RS

Rotfleisch & Samulovitch P.C.

Tax Court Rejects Grossing Up Shareholder Benefits With ITCs

Many income tax disputes concern whether a corporate expense is incurred for the personal benefit of a shareholder rather than bona fide business purposes.

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

The case of De Kruyff v The King 2025 TCC 116 discusses when a taxpayer was entitled to deduct moving expenses on his income tax return.

RS

Rotfleisch & Samulovitch P.C.

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

BL

Borden Ladner Gervais LLP

New Rules Replace The GILTI — Applicable 2026

A

Altro LLP

Canada Revenue Agency To Expand GST/HST To Mutual Fund Trailing Commissions As Of July 2026

BC

Blake, Cassels & Graydon LLP

Canada Revenue Agency Reverses Its Long-standing Position On The GST/HST Status Of Mutual Fund Trailing Commissions

BL

Borden Ladner Gervais LLP

Achieving Canada's Ambitious Infrastructure Goals: Indirect Tax And Major Projects

BL

Borden Ladner Gervais LLP

Immediate Expensing For Canadian Manufacturers: Unlocking Key Tax Deductions In The 2025 Federal Budget

RS

Rotfleisch & Samulovitch P.C.

Martin v The King 2024 TCC 153: Canadian Tax Treatment Of Retirement Compensation Arrangements (RCAs) For Non-Resident Professional Athletes – Cross-Border Tax Planning Insights Under Canada-US Tax Treaty

RS

Rotfleisch & Samulovitch P.C.

How To Properly Claim Employment Insurance Repayments And Protect Your Tax Relief: Lessons From Dandees v. The King (2025 TCC 171)

RS

Rotfleisch & Samulovitch P.C.

OECD Releases "Side-by-Side" Administrative Guidance Package

MT

McCarthy Tétrault LLP

GST/HST On Alberta TIER Emission Offsets And Credits

BJ

Bennett Jones LLP

Webinar: When Harassment Comes From Outside: A Guide To Third-Party Risk Management

Worldwide Employment

BB

BCF Business Law

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

Vicarious Liability Action Against Employer Of Defendant Struck As Vexatious (Jones-Moore v. Moore)

Canada Employment

GR

Gardiner Roberts LLP

New Saskatchewan Employment Standards Regulations Set To Come Into Force January 1, 2026

Canada Employment

MA

MLT Aikins LLP

Expropriation Law: Important Notice For Homeowners

Canada Real Estate

M

McQuarrie

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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

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

In the strict world of Canadian tax audit compliance, entrepreneurs, professionals, investors, accountants, and crypto investors often need to fix Canadian tax errors quickly. This helps avoid big penalties, long delays, and business problems.

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

Canadian tax law evolves constantly, with Tax Court of Canada rulings playing a pivotal role in clarifying the Minister of National Revenue's authority over reassessments.

RS

Rotfleisch & Samulovitch P.C.

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

In Tolley v. The King, 2026 TCC 14, the Tax Court of Canada examined whether a taxpayer can obtain an extension of time to file a notice of objection after the Canada Revenue Agency reassessed multiple taxation years to implement a retroactive employment reclassification.

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

Cash Today Or Equity Tomorrow? The Real Tax Cost Of Bonuses vs. Stock Options

Canada Employment

DS

Devry Smith Frank LLP

New Rules Replace The GILTI — Applicable 2026

A

Altro LLP

Martin v The King 2024 TCC 153: Canadian Tax Treatment Of Retirement Compensation Arrangements (RCAs) For Non-Resident Professional Athletes – Cross-Border Tax Planning Insights Under Canada-US Tax Treaty

RS

Rotfleisch & Samulovitch P.C.

How To Properly Claim Employment Insurance Repayments And Protect Your Tax Relief: Lessons From Dandees v. The King (2025 TCC 171)

RS

Rotfleisch & Samulovitch P.C.

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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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