Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Search: capital gains · Jurisdiction: Canada

Page 11 of 11 · 214 published records

• Entity Setup Insights: Structuring Your Canadian Business Amid Capital Gains Rule Changes — With proposals around capital gains inclusion rates changing for trusts, corporations, and high-value individuals, structuring your entity now could lock in favourable treatment before new rules take effect.
• Tax Planning Strategies for the New 2025 Capital Budgeting Framework in Canada — With Canada’s shift to a new Capital Budgeting Framework and fall budget cycle, businesses and investors must adapt tax planning to align with long-term capital investment priorities.
• Entity Setup Considerations for Non-Resident Property Owners After Canada’s Budget 2025 Changes — Canada’s proposed elimination of the Underused Housing Tax (UHT) and its changes to non-resident dispositions of Canadian property demand a rethink in entity structure and tax exposure for foreign owners.
• Planning Ahead for the 2026 Capital Gains Inclusion Rate Changes — As the capital gains inclusion rate is set to increase from one-half to two-thirds for many taxpayers on January 1, 2026, this article walks investors and business owners through what the new rules mean and how to reduce your tax burden before the shift.
• Maximizing Savings with Canada’s Middle-Class Tax Cut: What You Need to Know Now — Canada has lowered the lowest personal tax rate from 15% to 14% effective July 1, 2025. Here's how that change affects your withholdings, refunds, and planning strategies.
• How Canada’s Middle-Class Tax Cut Affects You Starting July 2025 — Discover who benefits from the new reduction in the lowest federal income tax rate, when it takes effect, and how it changes your take-home pay.
• Entity Setup in Canada: Choosing Between Corporations, Partnerships, or Sole Proprietorships — Learn how Canada’s legal forms—sole proprietorship, partnership, and corporation—affect liability, tax rates, compliance burden, and operation costs; plus how to decide which fits your business best.
• Case Study: Capital Gains Rate Changes—What Canadian Investors Need to Know — We examine recent proposed changes to Canada’s capital gains inclusion rate, how they affect investors and entrepreneurs, and strategic decisions during the lead-up to their implementation.
• Compliance Essentials for Digital Nomads: Navigating Non-Resident Tax Filing in Canada — For digital nomads working across borders, understanding Canada’s tax filing rules for non-residents and emigrants is crucial to stay compliant—and avoid surprises.
• Tax Planning Under the New Middle-Class Rate Cut: What Canadians Should Know — Canada is lowering the lowest federal income tax rate from 15% to 14% as of July 1, 2025—this article breaks down who benefits, how much, and how to plan around the change.
• Tax Considerations for Digital Nomads with Canadian Tax Residency — Exploring the tax obligations and planning strategies for digital nomads who maintain Canadian tax residency.
• Navigating the Upcoming Capital Gains Tax Changes in Canada — An in-depth look at the forthcoming increase in the capital gains inclusion rate and strategies to mitigate its impact.
• Navigating the Upcoming Capital Gains Inclusion Rate Changes in Canada — An in-depth look at the forthcoming increase in the capital gains inclusion rate and strategies to mitigate its impact.
• Navigating the New Capital Gains Inclusion Rate: Strategies for Canadian Investors — Explore the implications of the upcoming increase in the capital gains inclusion rate and discover effective strategies to minimize your tax liability.