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.

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.

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

Les gouvernements fédéral et ontarien tentent d’atténuer les pressions sur l’abordabilité des logements notamment en offrant des remboursements bonifiés de la TPS/TVH aux acheteurs d’une habitation neuve auprès d’un constructeur.

MT

Miller Thomson 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

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

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

Canada Commercial

LL

Lerners LLP

C&W Offshore : Le Bénéficiaire Effectif Dans Un Contexte De Sous-Location

MT

McCarthy Tétrault LLP

Tax Objections: What Happens Next?

MK

Millar Kreklewetz

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

Canada Commercial

DS

Devry Smith Frank LLP

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

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

2026 Ontario Budget: Enhanced HST Relief On New Homes

Canada Real Estate

AB

Aird & Berlis LLP

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

RS

Rotfleisch & Samulovitch P.C.

A Degree In Deception: Alberta Court Upholds Termination For Cause

Canada Employment

C

Cassels

IESO's Long Lead Time Request For Proposals – Recent Developments And Next Steps

D

Dentons Canada LLP

How To Master The 24-Month Holding Period Requirement For QSBC Shares And Lifetime Capital Gains Exemption In Canada

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

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.

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.

Powering The Cloud: How Alberta Is Reshaping Its Electricity System For Data Centres

GW

Gowling WLG

How To Reduce Double Taxation On An Estate Through The Loss Carryback Strategy: Intelligence From A Canadian Tax Lawyer

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

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.

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

Si votre entreprise envisage d'augmenter sa production, de moderniser son équipement ou de construire de nouvelles installations, le moment est peut-être venu de passer à l'action. En effet...

MT

Miller Thomson LLP

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

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.

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

MT

Miller Thomson LLP

Double Taxation On Death – Is The Pipeline An Answer?

MT

Miller Thomson LLP

Could CRA Audits Start Looking More Like Court Proceedings? What Taxpayers Need To Know

MT

Miller Thomson LLP

Trust Sandwich Tax Traps: Connectedness Is Tested At Trust Year-End

AM

Alvarez & Marsal

Les actions ordinaires peuvent-elles déclencher la Partie VI.1? Ce qu'il faut savoir des conventions d'actionnaires

MT

Miller Thomson LLP

Les actions ordinaires peuvent-elles être visées par la partie VI.1 de la Loi de l'impôt sur le revenu? Attention aux risques dissimulés dans les conventions entre actionnaires

MT

Miller Thomson LLP

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

BM

Bateman MacKay LLP

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

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

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

RS

Rotfleisch & Samulovitch P.C.

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

See more

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

See more

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

Federal Budget 2018: What Would You Like To See? (Video)

CS

Crowe Soberman 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.

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