Canada: Tax Treaties

The perception that Internal Revenue Service enforcement is stronger than Canada Revenue Agency enforcement is common among taxpayers and advisors, particularly in cross-border contexts.

The Federal Court of Appeal has issued a significant ruling affecting the taxation of non-resident professional athletes in Canada. This decision provides important clarity on how tax obligations are determined for athletes competing across international borders. The ruling has implications for sports organizations, athletes, and tax practitioners dealing with cross-border employment taxation issues.

After years of uncertainty and last-minute relief, Canada's bare trust reporting rules have finally been settled through Bill C-15. The new regime exempts most family arrangements while requiring commercial structures like nominee corporations and joint ventures to file detailed beneficial ownership disclosures starting with the 2026 taxation year. Understanding which arrangements are caught, which are exempt, and what steps to take now is essential for compliance before the March 31, 2027 filing deadline.

Permanent establishment Canada analysis has become increasingly complex due to the OECD’s 2025 remote work guidance. Remote work permanent establishment Canada risk is now a central concern for businesses operating across borders and provinces.

The recent decision in C&W Offshore Ltd. v. HMK, 2026 TCC 40, serves as a stark reminder to Canadian businesses of the rigorous obligations imposed by Part XIII of the Income Tax Act (ITA) when dealing with non-resident suppliers.

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.

On January 1, 2026, the European Union (EU) formally launched the world's first carbon border levy.

Opportunities for tax planning are virtually limitless. Provided your strategy aligns with both the wording and purpose of applicable Canadian tax legislation (in order to avoid a GAAR attack), it will likely withstand any challenges.

L'année 2025 aura été une année de transition pour les contribuables canadiens. Le nouveau gouvernement qui est entré en poste au fédéral s'est notamment écarté de nombreuses politiques fiscales...