Canada: Tax Treaties

Cross-border couples face complex tax implications when a Canadian spouse names their U.S. citizen partner as beneficiary of a Tax-Free Savings Account (TFSA). While TFSAs offer tax advantages in Canada, the IRS treats income from these accounts differently for U.S. persons, creating unexpected reporting obligations and potential tax consequences that require careful estate planning coordination between both countries.

Many immigrants had a career before they moved to Canada and they might be eligible to receive a foreign pension from another country.

Le 15 mai 2026, les gouvernements du Canada et de l'Alberta ont conclu un accord de mise en œuvre établissant le cadre du protocole d'accord signé le 27 novembre 2025. Cet accord vise à poursuivre la croissance économique, l'exécution de projets prioritaires et l'augmentation de la production énergétique de l'Alberta. Le présent bulletin examine les considérations fiscales relatives au projet d'oléoduc, à l'élargissement du crédit d'imp&#

When facing a transfer pricing reassessment in Canada, taxpayers must navigate complex decisions about objecting through domestic appeals or pursuing treaty-based relief through the Mutual Agreement Procedure. This guide examines the strategic considerations, timelines, costs, and litigation factors that determine the optimal dispute resolution path, including the critical roles of fact and expert witnesses in refuting the CRA's assumptions.

Cross‑border tax planning typically assumes that if you structure legal agreements correctly and satisfy a tax treaty’s wording, a reduced withholding rate will follow where applicable. Husky Energy Inc.’s (“Husky”) fight with the Canada Revenue Agency suggests that assumption may no longer be safe.

La planification fiscale transfrontalière repose généralement sur l'hypothèse selon laquelle, si les conventions juridiques sont structurées correctement et que le libellé d'une convention fiscale est respecté, un taux réduit de retenue à la source s'appliquera, le cas échéant. Le litige opposant Husky Energy Inc. (« Husky ») à l'Agence du revenu du Canada montre que cette hypothèse n'est peut-être plus valable.

For professional athletes, life off the field or rink can be just as complex as it is on it, especially when it comes to understanding taxes.

Canada has one of the most highly educated and skilled workforces in the world. This combined with free healthcare and accessible childcare rates makes Canada one of the most attractive regulatory regimes to set up shop.

On April 22, 2025, the Judicial Committee of the UK Privy Council released its decision in Methanex Trinidad v. Board of Inland Revenue ([2025] UKPC 20).