North America: Tax

A revocable living trust (sometimes called a revocable inter vivos trust) is a legal arrangement you create during your lifetime to hold legal title to your assets.

Estate planning isn't a one-time task—life changes like marriage, divorce, new children, real estate purchases, and shifts in net worth can all impact your plan's effectiveness.

Located in Central America, the Republic of Panama is a politically stable nation characterised by its diverse population.

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.

Le processus de l'autorité compétente offre aux contribuables canadiens des mécanismes essentiels pour résoudre les problèmes de double imposition et les différends transfrontaliers découlant des conventions fiscales. Ce guide explore la procédure amiable, les arrangements préalables en matière de prix de transfert, et l'arbitrage, en détaillant les obligations des contribuables et les enseignements tirés de la jurisprudence récente.

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.

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.

California manufacturers now have access to a new method for calculating R&D tax credits that could significantly increase their benefits while reducing documentation requirements.

Highly leveraged companies structured as partnerships face complex tax implications when restructuring debt obligations, particularly regarding cancellation of debt income.

A recent international law enforcement operation has highlighted the growing scale and sophistication of cryptocurrency fraud, while simultaneously raising complex tax issues for Canadian victims.

When a taxpayer misses the deadline to file a notice of objection to a CRA tax reassessment, the situation often feels irreversible. In practice, however, the law does provide a pathway to correct that mistake — but only if the process is followed precisely.

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.