Canada: Corporate 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.

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

In Malek v The King (2026 TCC 84), the Tax Court of Canada examined the Canada Revenue Agency’s (CRA) use of the net worth assessment method against a trucking corporation and its shareholder-managers.

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.

RS

Rotfleisch & Samulovitch P.C.

Panama Papers 10th Anniversary: Canadian Tax Implications, CRA Results & Compliance Lessons For Taxpayers

April 2026 marks the 10th anniversary of the Panama Papers, one of the largest data leaks in history that exposed how wealthy individuals and entities used offshore shell companies, trusts, and structures for secrecy, tax planning, and potential evasion.

RS

Rotfleisch & Samulovitch P.C.

Small Business Deduction (SBD) In Canada: Section 125 Of Canada’s Income Tax Act

RS

Rotfleisch & Samulovitch P.C.

Le Canada vient de rendre le programme de RS&DE plus avantageux et plus accessible: Voici ce que ça change pour votre entreprise

MT

Miller Thomson LLP

Directors’ Liability For Unremitted GST/HS

MK

Millar Kreklewetz

Taxation Of Shareholders: The Basic Deemed-Dividend Tax Rules

RS

Rotfleisch & Samulovitch P.C.

The Mandatory Disclosure Rules: Narrowing In On Reportable Transactions

MT

Miller Thomson LLP

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

GR

Gardiner Roberts LLP

What A Tax Opinion Supports Before Implementation

CT

Counter Tax Litigators

Transfer Pricing Rules In Canada

BJ

Bennett Jones LLP

Règles De Revente Précipitée Et Transferts D’immeubles En Vertu De L’article 85 LIR : Une Flexibilité Bienvenue Pour Les Réorganisations Internes

MT

Miller Thomson LLP

CRA Reassessment After A Tax Opinion

CT

Counter Tax Litigators

U.S.–Canada Tariffs: Timeline Of Key Dates And Documents

Canada International

BC

Blake, Cassels & Graydon LLP

Federal Government Proposes Non-Compete Prohibition And Publishes Final Equal Pay Regulations Under The Canada Labour Code

Canada Employment

F

Fasken

QSBC Shares And The 24 Month Holding Period Requirement

L

Linmac

Should You Incorporate? The Tax Advantages Of A Canadian-Controlled Private Corporation (CCPC)

Canada Commercial

DS

Devry Smith Frank LLP

International Crypto Fraud Crackdown: How CRA Treats Tax Losses From Crypto Scams In Canada

RS

Rotfleisch & Samulovitch P.C.

Employer Health Tax: Related Party Rules

Ontario’s Employer Health Tax Act (the “Act” and the “EHT”) regime contains important associated-employer and related-party rules impacting things like EHT Exemptions and the calculation...

MK

Millar Kreklewetz

The Tax Exemption Tango: Ontario Court Grants Distribution Exemption For Monitor

On a motion to approve a holdback release order in One Bloor West Toronto Group (The One) Inc. (Re), (“One Bloor West”), the Ontario Superior Court of Justice (the “Court”) exempted the Monitor and chief restructuring officer from liability under certain tax legislation regarding the tax and withholding obligations of taxpayers’ representatives on distributions.

F

Fasken

Director Compensation: What Québec Charities Need To Know

Registered charities in Québec often rely on volunteer directors, but can these directors be compensated while maintaining compliance with corporate and tax law? This analysis examines the legal framework governing...

Canada Commercial

MT

Miller Thomson LLP

How To Meet The Very High Bar For Establishing And Maintaining Canadian-Controlled Private Corporation (CCPC) Status, Plus Corporate And Tax Implications Of Share Transfer

The classification of a corporation as a Canadian-controlled private corporation (CCPC) is one of the most significant tax designations a private enterprise can achieve.

RS

Rotfleisch & Samulovitch P.C.

Tax Alert: $10 Million EOT Tax Exemption Made Permanent

CW

Clark Wilson LLP

Canada Strong For All: Highlights From The 2026 Spring Economic Update

Canada Strategy

GW

Gowling WLG

Spring Economic Update 2026: Key Tax Changes To Watch

MT

Miller Thomson LLP

Ce Que Les Constructeurs Devraient Savoir : Information Sur Les Remboursements Bonifiés De La TPS/TVH Pour L’achat D’une Habitation

MT

Miller Thomson LLP

Dix faits saillants fiscaux de la Mise à jour économique du printemps de 2026 du Canada

BL

Borden Ladner Gervais LLP

Mise à jour économique du printemps : Ottawa entend « moderniser le cadre s’appliquant au secteur des organismes de bienfaisance »

MT

Miller Thomson LLP

La Colombie-Britannique Étend L’application De La Taxe De Vente Provinciale À D’autres Services Professionnels

MT

Miller Thomson LLP

The Transfer Pricing Audit: 2026 Transfer Pricing Guide – Part 2

MT

McCarthy Tétrault LLP

Voies De Recours Prévues Par Le Droit Domestique Pour L'Obtention D'Un Redressement : Guide Sur Le Prix De Transfert 2026 - Partie 3

MT

McCarthy Tétrault LLP

Meilleures pratiques pour l’établissement d’un prix de transfert : Guide sur le prix de transfert 2026 - Partie 1

MT

McCarthy Tétrault LLP

La Colombie-Britannique Étend L’application De La Taxe De Vente Provinciale À D’autres Services Professionnels

La Colombie-Britannique a récemment proposé d’étendre l’application de la taxe de vente provinciale de 7 % (la « TVP de la C.-B. ») aux services professionnels autres que les services juridiques. Si cette mesure est adoptée, la TVP de la C.-B. s’appliquera aux services professionnels suivants à compter du 1er octobre 2026

MT

Miller Thomson LLP

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.

MT

McCarthy Tétrault LLP

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.

MT

McCarthy Tétrault LLP

Meilleures pratiques pour l’établissement d’un prix de transfert : Guide sur le prix de transfert 2026 - Partie 1

Transfer pricing rules in Canada have undergone significant changes, with new regulations taking effect March 26, 2026. Understanding how to establish arm's length pricing, document intercompany transactions, and navigate the enhanced substance-based criteria is now critical for multinational enterprises operating across borders.

MT

McCarthy Tétrault LLP

A Practical Guide For Business Owners Expanding Or Relocating To Ontario, Canada (Video)

Canada Commercial

LL

Lerners LLP

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

Capital dividends are among the most powerful dividend tax planning tools available to Canadian-controlled private corporations. When properly structured, a capital dividend allows a corporation to distribute tax-free amounts to shareholders without triggering personal income tax.

RS

Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

For Canadian small business owners, determining the most tax-efficient method to draw income from a corporation is a key strategic challenge.

RS

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

RS

Rotfleisch & Samulovitch P.C.

Méthodes d'estimation, années frappées de prescription et fardeau de la preuve : Comment s'y retrouver dans un contexte juridique incertain

MT

Miller Thomson LLP

ExxonMobil: Tax Court Of Canada Finds That Feasibility Study Costs Are Deductible

MT

McCarthy Tétrault LLP

How GST/HST Works On Multi-Residential Rental Construction?

GR

Gardiner Roberts LLP

Société reconstituée, responsabilité réactivée? Pas si vite, dit la Cour de l'impôt

MT

Miller Thomson LLP

When CRA Audits Escalate: The New Notice Of Non-Compliance And Why It Matters

MT

Miller Thomson LLP

Revived Corporation, Revived Liability? Not So Fast, Says The Tax Court

MT

Miller Thomson LLP

CRA T4A Penalties Hit Trucking-related Businesses For 2025 Slips: Are You Compliant?

MT

Miller Thomson LLP

Les pénalités de l'ARC liées au feuillet T4A s'abattent sur le secteur du camionnage en 2025 : êtes-vous conforme?

MT

Miller Thomson LLP

Canadian Tax Litigation Insights: How The Jennings-Clyde (Vivatas, Inc.) Decision Protects Canadian Taxpayers' Rights In Federal Court Of Appeal

RS

Rotfleisch & Samulovitch P.C.

Adjusted Cost Basis Traps In Corporate Life Insurance Planning: How To Avoid Nasty Capital Dividend Account Surprises

RS

Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

RS

Rotfleisch & Samulovitch P.C.

When Negligent Documentation Triggers A Decade-Late Reassessment, Penalties, And Shareholder Liability: Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173)

RS

Rotfleisch & Samulovitch P.C.

Cap vers l'avant : que signifie la nouvelle passation en charges immédiate pour les entreprises manufacturières au Canada?

MT

Miller Thomson LLP

See more

Highlighted Content

Navigating The TOSI Rules: Income Splitting & How To Legally Split Corporate Income With Family

RS

Rotfleisch & Samulovitch P.C.

Malek v The King (2026 TCC 84): Net Worth Assessments, Gross Negligence Penalties, And The Risks Of Poor Tax Compliance In Canadian Owner-Managed Businesses

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

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 Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

RS

Rotfleisch & Samulovitch P.C.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

RS

Rotfleisch & Samulovitch P.C.

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.

Latest Videos

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A Practical Guide For Business Owners Expanding Or Relocating To Ontario, Canada (Video)

LL

Lerners LLP

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

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