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.

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.

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

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (the OBBBA), a comprehensive budget reconciliation bill that brings incremental...

Worldwide Government

TL

Torys LLP

Settlements: Tax Outcomes Every Litigator Needs To Know

Damages, settlement payments and indemnity payments frequently arise as a result of disputes in the commercial context. The income tax treatment of such payments can significantly impact their financial...

MT

McCarthy Tétrault LLP

Règlements : Les conséquences fiscales que tout plaideur devrait connaître

Les paiements de dommages-intérêts et les versements d'indemnités surviennent fréquemment à la suite de différends dans un contexte commercial. Le traitement fiscal de ces paiements peut entraîner...

MT

McCarthy Tétrault LLP

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

Canada Employment

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Procido LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

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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

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

MT

Miller Thomson LLP

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

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

Stablecorp Raises $2.5 Million For QCAD Stablecoin

Canada Technology

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Goodmans LLP

Tokenized Carbon Credits: How Blockchain Is Revolutionizing Carbon Markets

Canada Technology

OH

Osler, Hoskin & Harcourt LLP

Overview And Analysis Of The GENIUS Act

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McMillan LLP

Remedies For Reprisal: Reinstatement And The Duty To Mitigate Under The Employment Standards Act, 2000

Canada Employment

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Lerners LLP

Ontario Court Comments On AI Competency

Canada Technology

MT

McCarthy Tétrault 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.

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

There are many issues to address in a merger and acquisition transaction. In most purchase and sale transactions the purchaser, after paying the seller consideration to acquire the business...

MT

Miller Thomson LLP

April 15 Tax & Private Wealth Group Key Takeaways

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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

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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

Are Pre-Closing Tax Indemnities Reportable Transactions?

MT

Miller Thomson LLP

$10M Capital Gains Exemption For Worker Co-Op Sales: A New Succession Option Under Draft Tax Rules

MT

Miller Thomson LLP

Règle fédérale sur les reventes précipitées de biens : voici les points à retenir

MT

Miller Thomson LLP

Nouvelles Directives De L'ARC : Opérations Assujetties À La DGAE

MT

Miller Thomson LLP

Corporate Tax 2025

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BCF Business Law

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.

Règle fédérale sur les reventes précipitées de biens : voici les points à retenir

Avec la multiplication des vérifications fiscales dans le secteur de l'immobilier, il est plus important que jamais de rester au fait des règles fiscales. L'Agence du revenu du Canada...

MT

Miller Thomson LLP

Nouvelles Directives De L'ARC : Opérations Assujetties À La DGAE

D'importantes modifications ont été apportées en 2024 à la disposition générale anti-évitement (la « DGAE ») du Canada, lesquelles s'appliquent rétroactivement aux opérations conclues à compter.

MT

Miller Thomson LLP

Corporate Tax 2025

There are several options available when doing business in Canada. The choice of structure is generally dictated by a number of factors, based mainly on tax and liability considerations. The most used structures are:

BB

BCF Business Law

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

MT

Miller Thomson LLP

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

A Canadian-controlled private corporation (CCPC) is defined in subsection 125(7) of the Income Tax Act as a private corporation resident in Canada, not controlled directly or indirectly by a non-resident, a public corporation, or a combination of the two.

RS

Rotfleisch & Samulovitch P.C.

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

Each year, many Canadians move within Canada for school, business, office, or employment. Statistics Canada estimated that in the two years leading up to 2021, at least 2 million Canadian households moved.

RS

Rotfleisch & Samulovitch P.C.

2025 Ontario Combined Tax Rates And Key Updates

This article provides an overview of 2025 updates to combined Federal and Ontario personal income tax rates (at the higher marginal tax brackets) and corporate income tax rates, as well as the prescribed interest rate and payroll deductions. This year's updates also include revised RRSP and TFSA contribution limits.

BM

Bateman MacKay LLP

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

On December 30, 2024, the Federal Government proposed an extension of the 2024 charitable donation deadline from December 31, 2024, 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

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.

Canadian Global Minimum Tax, Digital Services Tax And Other International Tax Reforms

OH

Osler, Hoskin & Harcourt LLP

Understanding Bare Trust Reporting Rules: Key Updates For The 2025 Taxation Year

MT

Miller Thomson LLP

The 2024 Year-End Tax Planner

BM

Bateman MacKay LLP

Congé De La TPS/TVH Sur Les Produits Essentiels Du Temps Des Fêtes

MT

Miller Thomson LLP

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Highlighted Content

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

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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)

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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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