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.

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.

Estimative Methods, Statute-barred Years, And The Burden Of Proof: Navigating An Uncertain Legal Landscape

The Canada Revenue Agency (the "CRA") generally assesses taxpayers on the basis of their filed returns and supporting books and records.

MT

Miller Thomson LLP

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

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.

Better Corporate Dividend Tax Planning For Business Owners From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Permanent Establishment And Remote Work: OECD's 2025 Update And Your Organization

BL

Borden Ladner Gervais LLP

When A Donation Is Not Really A Gift: The Court's Rejects On Tax-Driven Charity Arrangements, Gifts Must Be Genuine; Walby v. Canada (2025 FCA 94)

RS

Rotfleisch & Samulovitch P.C.

2026 Canadian In-House Counsel Report: Unparalleled Insights Into Canada's In-House Profession From CBA In-House Lawyers & Mondaq

Canada Law Practice

TC

CBA In-House Lawyers

Understanding CRA Form T106 And How It Compares To U.S. Reporting Requirements

RS

Rotfleisch & Samulovitch P.C.

Why Organizations Initiate Workplace Culture Assessments: Reactive Triggers And Proactive Opportunities

Canada Employment

B

Bernardi

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.

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

In Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173), the Tax Court of Canada addressed a critical issue affecting corporate taxpayers who rely on SR&ED tax credits: when can the Canada Revenue Agency (CRA) reassess a corporation outside the normal tax reassessment period?

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

Actions accréditives, parties II : circonstances particulières que les investisseurs gagneraient à connaître

MT

Miller Thomson LLP

Employee Ownership Trusts In Canada: Legislative Refinements, Tax Incentives, And Strategic Succession Planning For Canadian Private Corporations

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Anti-Deferral Rules For Corporate Tax Planning, From The 2025 Canada Budget

RS

Rotfleisch & Samulovitch P.C.

Budget 2025 And The End Of Form-over-substance: Canada's New Transfer Pricing Era

MT

Miller Thomson LLP

Flow-through Shares II: Special Circumstances Investors Should Know

MT

Miller Thomson LLP

Full Speed Ahead: What Canada's New Immediate Expensing Means For Manufacturers

MT

Miller Thomson LLP

The 2025 Year-End Tax Planner

BM

Bateman MacKay LLP

Auditor General Report Highlights Ongoing CRA Service Challenges

BM

Bateman MacKay LLP

Looking To Unlock Tax Savings? Here Is An Investor's Guide To Flow-through Shares: Part I – The Mechanics

MT

Miller Thomson LLP

Full Speed Ahead: What Canada's New Immediate Expensing Means For Manufacturers

If your business has been considering expanding production, upgrading equipment, or building new facilities...

MT

Miller Thomson LLP

The 2025 Year-End Tax Planner

Tax planning with Bateman MacKay is a forward-looking, multi-year process.

BM

Bateman MacKay LLP

Auditor General Report Highlights Ongoing CRA Service Challenges

The Office of the Auditor General of Canada (OAG) recently released a report examining the Canada Revenue Agency's (CRA) call centre performance.

BM

Bateman MacKay LLP

Looking To Unlock Tax Savings? Here Is An Investor's Guide To Flow-through Shares: Part I – The Mechanics

Flow-through share(s) ("FTS") are a long-standing feature of Canada's tax and resource landscape. Designed to stimulate investment in industries like mining and renewable energy, the federal FTS regime allows eligible...

MT

Miller Thomson LLP

Double Taxation On Death – Is The Pipeline An Answer?

MT

Miller Thomson LLP

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

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada's tax landscape.

RS

Rotfleisch & Samulovitch P.C.

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.

2025 Federal Budget: Top Five Insights And Impacts For Business Owners And Individuals

Our 2025 Federal Budget article highlights the matters most relevant to the majority of our business owner clients.

BM

Bateman MacKay LLP

Budget fédéral de 2025 : Points saillants pour le secteur des organismes de bienfaisance et des OBNL

Aujourd'hui, l'honorable François-Philippe Champagne, ministre des Finances, a déposé un nouveau budget fédéral (le « budget de 2025 ») dans lequel le gouvernement du Canada...

MT

Miller Thomson LLP

Federal Budget 2025

DW

Davies Ward Phillips & Vineberg

Buckle-Up Canada: The Government Is Maxing Out The Country's Credit Card

MP

Moodys Private Client Law LLP

Budget fédéral de 2025 : Résumé des propositions fiscales

MT

Miller Thomson LLP

Canada's 2025 Draft Tax Legislation Overview

RS

Rotfleisch & Samulovitch P.C.

Can Common Shares Trigger Part VI.1 Tax? Key Risks Hidden In Shareholder Agreements

MT

Miller Thomson LLP

Protect Estates From Double Taxation: The Loss Carryback Strategy

MT

Miller Thomson LLP

Vous quittez le Canada? Information que les sociétés doivent connaître au sujet de l'impôt de sortie et de la prorogation

MT

Miller Thomson LLP

Can Interest On U.S. Tax Arrears Be Deducted In Canada? Insights From Bank Of Montreal v. The King

MT

Miller Thomson LLP

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

RS

Rotfleisch & Samulovitch P.C.

Cross-Border Tax Lawyer On Trump's 'One Big Beautiful Bill' (OBBB): Key Impacts For Canadians

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.

CRA Updates Its Voluntary Disclosures Program

BM

Bateman MacKay LLP

Controlling CRA Exposure: Pre-Audit To Audit (Overview)

CT

Counter Tax Litigators

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

De Quoi Une Action Est-elle Constituée? Disposez-vous Du Bon Capital Social?

MT

Miller Thomson LLP

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Highlighted Content

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.

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.

Latest Videos

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

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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)

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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)

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Crowe Soberman LLP

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