Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 11 of 23 · 449 published records

• Compliance Checklist: Foreign Income and Reporting for Canadian Residents — Understanding your international obligations—essential records, forms, and penalties when you have income or assets abroad.
• How Canada's New Transfer Pricing Rules Are Changing Cross-Border Tax Compliance — Canada has recently overhauled its section 247 transfer pricing framework—here’s what cross-border businesses and multinationals need to know to avoid surprises and penalties.
• Compliance Essentials: New GST/HST Rebate Rules for First-Time Home Buyers & Trust Reporting — Understand the new GST/HST rebate for first-time home buyers and updates to trust reporting requirements for tax year 2025—key for both individuals entering real estate and trustees.
• Permanent Employee Ownership Trust Tax Exemption: What Corporations Need to Know Now — Canada has made the Employee Ownership Trust tax exemption permanent—this article explores the details, impacts, and how companies can structure ownership to benefit from it.
• Understanding the Reversion in CRA’s Guidance on Partnership Residency for CRS Reporting — Recent CRA guidance changes reverse a broader definition of partnership residency under the Common Reporting Standard, restoring focus on *place of effective management*.
• How the 2025 Budget’s Tax Reductions Affect New Residents and Digital Nomads in Canada — Budget 2025 cuts the lowest federal tax rate and introduces the CGEB—key changes that new residents and digital nomads should understand to optimize their tax residency and filing.
• Automatic Filing & Benefits for Lower Income Canadians: What to Do in 2026 — Canada is expanding automatic tax filing and pre-filled returns for eligible low-income individuals. Here's how these changes work, what's required, and how to make sure you're ready to benefit.
• Making Employee Ownership Trusts Permanent: What Business Owners Need to Know — Canada’s 2026 Spring Economic Update proposes to make permanent a capital-gains exemption for sales to Employee Ownership Trusts or worker cooperatives—earnings up to $10M can be sheltered. Here’s how it works and what you should plan now.
• Entity Setup Considerations under the “Buy Canadian” Procurement Policy — The new federal policy prioritizing Canadian suppliers in large contracts affects how businesses structure entities, register for taxes, and qualify for procurements.
• Compliance Essentials for CRA Prescribed Interest and GST/HST Rebate Changes — Learn how the updated prescribed interest rates and the transition to a new homebuyers’ GST/HST rebate under Bill C-4 affect your compliance obligations and tax filings.
• Tax Planning Strategies in Light of the First Flat-Rate Personal Tax Cut — With the first marginal federal rate dropping under Bill C-4, individuals and families can adjust tax planning, deductions, and income timing to make the most of the new 14 % bracket.
• Maximizing the Employee Ownership Trust Exemption in Canada — With recent changes, business owners can permanently access a $10 million capital gains exemption by selling to an Employee Ownership Trust (EOT) or workers cooperative—here’s how to plan and benefit.
• Digital Nomads and Canadian Residency: Understanding Factual and Deemed Status Rules — Whether you're travelling, working abroad, or moving between countries, understanding how CRA determines Canadian residency (factual vs deemed) is key for limiting global tax exposure.
• Smart Tax Planning: Leveraging the First Marginal Rate Cut in Canada — Learn how reducing the first federal marginal rate from 15 % to 14 % (effective July 1, 2025) changes deductions, credits and planning strategies to maximize savings.
• Digital Nomad Tax Strategy: Maintaining or Severing Canadian Residency — For remote workers considering life beyond Canada’s borders, understanding the rules for residency and tax obligations can make the difference between legal surprises and optimized tax outcomes.
• Transfer Pricing Modernization: Case Study in Section 247 for Multinational Entities — Canada’s introduction of a single operative adjustment rule under section 247 requires multinational companies to rethink their transfer pricing arrangements—this case study helps you understand practical implications.
• Entity Setup for Non-Residents and Digital Nomads in Canada: Residency, Tax Treaties, and Section 217 — For digital nomads or non-residents, setting up minimal Canadian exposure via permanent establishments or election under section 217 can minimize tax while keeping compliance intact.
• Leveraging Canada’s First Marginal Tax Rate Cut: Practical Planning for Middle-Class Canadians — With Canada’s first income tax rate dropping from 15% to 14% as of July 1, 2025 under Bill C-4, understanding how this change affects marginal rates, credits, and deductions could save families hundreds.
• Case Study: How Families Save Under Canada’s First-Marginal Rate Cut and First-Time Homes GST Rebate — The 2025 reforms delivered under Bill C-4 offer big savings for middle-class incomes and first-time home buyers—this case study walks through real-world scenarios to show how.
• Digital Nomads and Cross-Border Work: Navigating Canadian Tax Rules Post-2025 Reforms — What nomads need to know about residency, income sourcing, and benefit eligibility since Canada’s 2025-26 policy shifts—practical tips for working from around the world.