Canada: Corporate 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.

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

The CRA explains that for an entity to qualify as a non-profit organization under Section 149 (l) of the Income Tax Act, it must be organized and operated exclusively for social welfare, civic improvement, pleasure, recreation, or any other purpose except for profit'.

RS

Rotfleisch & Samulovitch P.C.

What Do You Do When The Taxman Comes Knocking?

Worry, stress, frustration, and that sinking feeling of "why me?"—that's almost every taxpayer's first reaction when they find out they're being audited.

MT

Miller Thomson LLP

Canada's Digital Services Tax: What The June 2025 Reversal Means For Your Business

Was your business bracing for a major Digital Services Tax ("DST") payment on June 30, 2025? You're not alone – and you can breathe a sigh of relief.

MT

Miller Thomson LLP

Investment Funds 2025 - Law And Practice

Canada has a well-established and diversified investment funds market that includes both a highly regulated retail funds sector and a growing...

Canada Commercial

F

Fasken

How To Set Up A Holding Company In Canada

Canada Commercial

Pacific Legal PC

Corporate Emigration Refresher

MT

Miller Thomson LLP

The One Big Beautiful Bill Act: Impacts On Canadian Businesses With U.S. Investments

Worldwide Government

TL

Torys LLP

Settlements: Tax Outcomes Every Litigator Needs To Know

MT

McCarthy Tétrault LLP

Règlements : Les conséquences fiscales que tout plaideur devrait connaître

MT

McCarthy Tétrault LLP

Transitioning A Law Firm In Saskatchewan: 10 Critical Points To Consider When Closing Or Selling Your Legal Practice

Canada Employment

PL

Procido LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

BM

Bateman MacKay LLP

Tax And Estate Planning Toolbox Needs Periodic Inspection

MA

MLT Aikins LLP

Ontario's 2025 Budget: What It Means For Private Business Owners

BM

Bateman MacKay LLP

Tax Credits In The Canadian Film Industry: Why Proper Corporate Structuring Matters

MT

Miller Thomson LLP

Webinar: AI Regulation: Navigating Innovation And Privacy In A Shifting Regulatory Landscape

Worldwide Technology

IC

In-House Counsel Worldwide

Ontario Court Comments On AI Competency

Canada Technology

MT

McCarthy Tétrault LLP

Webinar: 2025 Global In-House Counsel Survey Report: Unique Insights Into The Global In-House Counsel Profession

Worldwide Law Practice

IC

In-House Counsel Worldwide

Contracts For Services vs. Contracts For Goods In Ontario

Canada Commercial

Pacific Legal PC

Appointing Someone To Make Health Care Decisions If You Become Unable To

Canada Healthcare

ML

McKercher LLP

Canadian Tax Facts 2025

Every year, people need to update themselves on the tax facts of the country where they live or own a business.

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

An OnlyFans model known as ‘The Irish Viking' has been named on Ireland's tax defaulters list, having settled a tax liability exceeding €350,000.

RS

Rotfleisch & Samulovitch P.C.

Crédits D'Impôt Dans L'Industrie Cinématographique Canadienne : L'Importance D'Une Bonne Structuration De L'Entreprise

Pour bénéficier du CIPC, il est essentiel d'avoir la bonne structure d'entreprise. Cet article examine certaines considérations importantes liées à la structuration pour garantir que votre société de production est admissible à ce précieux crédit

MT

Miller Thomson LLP

A Big Beautiful Blog: Base Erosion, Canada, And A Big American Bill

On May 22, 2025, the U.S. House of Representatives passed the One Big Beautiful Bill Act (the "OBBBA"). The OBBBA includes a proposal (referred to as "Section 899" or "§899")...

MT

McCarthy Tétrault LLP

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

RS

Rotfleisch & Samulovitch P.C.

A Brief Guide To Amalgamations In Ontario

Canada Commercial

Woitzik Polsinelli LLP

Navigating Cross-Border Tax Challenges

RA

Robins Appleby LLP

Do Not Disregard Canadian Unlimited Liability Corporations

Canada Commercial

F

Fasken

Restrictive Covenants In M&A Deals: A Timely Refresher On Tax Rules

MT

Miller Thomson LLP

April 15 Tax & Private Wealth Group Key Takeaways

WL

World Law Group

Manitoba Moves To Tax The Cloud – How Will The Expanded RST Impact Your Business?

MT

Miller Thomson LLP

Canada Elects 2025: Tax Policies Poised To Shape Canada's Innovation Economy

M

Mintz

Exonération Des Gains En Capital À Hauteur De 10 M$, Une Nouvelle Mesure Fiscale Avantageuse Pour La Succession Lors D'un Transfert D'entreprise À Une Coopérative De Travailleurs

MT

Miller Thomson LLP

Tariff Measures: Canada Revenue Agency Provides Tax Relief And Support For Businesses In Response To Tariffs

Canada International

MA

MLT Aikins LLP

Canadian Tax Facts 2025

Every year, people need to update themselves on the tax facts of the country where they live or own a business.

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

An OnlyFans model known as ‘The Irish Viking' has been named on Ireland's tax defaulters list, having settled a tax liability exceeding €350,000.

RS

Rotfleisch & Samulovitch P.C.

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

A company that qualifies as a Canadian-Controlled Private Corporation (CCPC) under the Income Tax Act is entitled to various benefits and preferential tax treatment not available to other Canadian business entities.

RS

Rotfleisch & Samulovitch P.C.

Exonération Des Gains En Capital À Hauteur De 10 M$, Une Nouvelle Mesure Fiscale Avantageuse Pour La Succession Lors D'un Transfert D'entreprise À Une Coopérative De Travailleurs

Alors qu'une grande partie du budget 2024 a été largement concentrée sur les fiducies collectives des employés (« FCE »), une autre mesure, moins connue, pourrait également procurer des avantages fiscaux...

MT

Miller Thomson LLP

Tariff Measures: Canada Revenue Agency Provides Tax Relief And Support For Businesses In Response To Tariffs

Canada International

MA

MLT Aikins LLP

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

A company that qualifies as a Canadian-Controlled Private Corporation (CCPC) under the Income Tax Act is entitled to various benefits and preferential tax treatment not available to other Canadian business entities.

RS

Rotfleisch & Samulovitch P.C.

CRA Information Collection: New Rules Expected In 2025: Consequences Could Be Significant

On April 16, 2024, the federal government presented its 2024 budget announcing several tax changes, including an increase in the capital gains inclusion rate—a measure that has since been cancelled.

MT

Miller Thomson LLP

2025 British Columbia Budget Summary

On March 4, 2025, Brenda Bailey, British Columbia's Finance Minister, announced the 2025 British Columbia Budget. The Budget aims to protect jobs, support businesses and help British Columbians...

CM

Crowe MacKay LLP

Canada Adds Economic Security Assessments To Foreign Investment Review Policy

Torys' Canadian and New York offices will be providing regular briefs on the legal ramifications of the tariffs and other cross-border policy developments on the horizon.

Canada Government

TL

Torys LLP

Mid-Market CFOs: Managing CRA Audit Risk Strategies

CT

Counter Tax Litigators

2025 Alberta Budget Summary

CM

Crowe MacKay LLP

A Canadian Tax Lawyer's Guide To Moving Expenses: Who Can Claim Moving Expenses? How Much Can Be Claimed? And Other Criteria

RS

Rotfleisch & Samulovitch P.C.

2025 Ontario Combined Tax Rates And Key Updates

BM

Bateman MacKay LLP

CRA Confirms 2024 Charitable Donation Deadline Extension To February 28, 2025

BM

Bateman MacKay LLP

Government Of Canada Reverses Course: Deferral Of The Increase To Capital Gains Inclusion Rate To January 1, 2026

MT

Miller Thomson LLP

Clean Incentives: Canada's Clean Energy Tax Credits In An Evolving Political Landscape (Podcast)

BJ

Bennett Jones LLP

2025 Automobile Tax Deduction Limits: Key Updates For Business Owners

BM

Bateman MacKay LLP

The 2024 Fall Economic Statement: Key Updates And Implications

BM

Bateman MacKay LLP

Vaping Audits & Assessments Are Here

Canada International

MK

Millar Kreklewetz

Canada's Fall Economic Statement: A Silver Lining For Innovators Amidst The Chaos

M

Mintz

Action Required For Short-Term Rental Property Owners

BM

Bateman MacKay LLP

Fall Economic Statement 2024

OH

Osler, Hoskin & Harcourt LLP

Information aux détaillants, fabricants, grossistes, importateurs et restaurateurs concernant le congé de TPS/TVH des Fêtes depuis le 14 décembre

MT

Miller Thomson LLP

GST/HST "Holiday" Tax Break Starts December 14th: What Retailers, Manufacturers, Wholesalers, Importers, And Restaurants Need To Know

MT

Miller Thomson LLP

See more

Highlighted Content

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

RS

Rotfleisch & Samulovitch P.C.

Canadian Tax Facts 2025

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

RS

Rotfleisch & Samulovitch P.C.

Consequences Of Failure To File Valid Business Limit Allocation Agreement With CRA And Missing Out On The Small Business Deduction

RS

Rotfleisch & Samulovitch P.C.

Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024

RS

Rotfleisch & Samulovitch P.C.

Have Personal Tax Debt That Is More Than 10 Years Old? You May Not Have To Pay CRA, For Tax Debt Over 10 Years Old

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

See more

5 Key Takeaways From The Economic Recovery Plan Discussion With Minister Of Jobs, Economy And Innovation, Doug Schweitzer (Video)

MT

McCarthy Tétrault LLP

2021 Federal Budget – Spend, Spend, Spend (Part Deux) With Some Interesting Tax Measures (Video)

MP

Moodys Private Client Law LLP

Voluntary Disclosure For Late Tax Return Filing For Non-Charitable Not-For-Profit Organizations – A Toronto Tax Lawyer Analysis (Video Content)

RS

Rotfleisch & Samulovitch P.C.

Canada Proposes To Adopt BEPS Recommendations (Video Content)

NR

Norton Rose Fulbright Canada LLP

From A Tax-Saving Perspective: What Should I Look For When Buying Business Assets Or Shares? -- Ali Spinner Answers (Video Content)

CS

Crowe Soberman LLP

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More