Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 13 of 23 · 449 published records

• Digital Nomads & Non-Residents: Navigating Part XIII Withholding Tax in Canada — If you're a non-resident earning income in Canada—or payers making such payments—you need to understand how Part XIII withholding tax and new digital tools (like the NR portal) reshape obligations and opportunities.
• Optimizing Your Canadian Tax Strategy: Understanding the 2025 Personal Tax Rate Cut — Canada has reduced the lowest federal personal income tax rate—learn how this affects your take-home pay, non-refundable credits, and what to do now to benefit.
• Filing Taxes for Benefits: What Canadians Should Know Before April 30, 2026 — Failing to file on time can interrupt benefits from major programs like OAS, GIS, and the Canada Disability Benefit—this article breaks down deadlines, eligibility and strategy.
• Draft Changes Ahead: Clean Hydrogen, Exploration and Tax Anti-Avoidance Measures in Proposed Legislation — Canada is consulting on proposed legislative changes to tax rules touching clean hydrogen, investment anti‐avoidance, and exploration—learn what’s proposed and what that could mean for your business.
• Maximizing Savings with Canada’s New Lowest Federal Income Tax Rate — Canada’s lowest federal income tax rate drops to 14% as of July 1, 2025—learn how to make this work to your advantage before year‐end.
• Digital Nomads & Canadian Tax: Key Rules When Working Remotely from Abroad — Remote workers living overseas or considering leaving Canada should understand residency, reporting of global income, and tax treaties: rules have shifted—with serious implications.
• How to Navigate Canada’s First Personal Tax Rate Cut: Smart Planning Moves — Canada’s reduction of the lowest marginal tax rate from 15% to 14%, effective July 1, 2025, opens planning windows—here’s how taxpayers can make the most of it now.
• Tax Planning Tips: Maximizing Benefits Under Canada’s Lower Marginal Tax Rate — With the lowest federal personal income tax rate dropping to **14% as of July 1, 2025**, many Canadians can adjust their tax planning strategies to optimize income and reduce liabilities.
• What Producers Should Know About the Extended Tax Deferral for Bovine Tuberculosis Compensation — Livestock producers in Alberta, Saskatchewan, and Manitoba can now defer compensation income from the 2024-2025 bovine TB outbreaks over multiple years. This change reduces tax burden during herd rebuilding.
• Middle-Class Tax Cut & GST Relief: What Income-Earners Need to Know — As of July 1, 2025 the lowest federal personal income tax rate in Canada dropped from 15% to 14%, and first-time home buyers can now access significant GST relief under Bill C-4. Here’s how both changes may affect your taxes.
• Leveraging the Lower First Marginal Tax Rate and Top-Up Credit: Tax Planning for Middle-Income Canadians in 2026 — Starting July 1, 2025, Canada lowered the first marginal personal income tax rate from 15% to 14%, with the full effect in 2026; learn how to structure income, deductions, and claims to make the most of this and the Top-Up Tax Credit.
• Bill C-15 Transfer Pricing Reforms: Strategic Planning Steps for Multinational Entities — Canada has enacted Bill C-15 to modernize its transfer pricing rules—this article walks through what companies must change in documentation, audits, and tax strategy.
• Maximizing Value with BC’s New Manufacturing & Processing Investment Tax Credit — British Columbia has introduced a refundable tax credit for manufacturing or processing investments—how to take full advantage while avoiding pitfalls.
• Compliance Checklist in Canada: What's New for Low- and Modest-Income Taxpayers — Important compliance changes are rolling out for 2026-27: new benefits, benefit eligibility, and cutting costs via rebates—here’s a guide to staying compliant and maximizing returns.
• Entity Setup in Canada: Choosing the Right Structure for Entrepreneurs — Selecting between a sole proprietorship, partnership, or incorporating can impact your taxes, liability, and growth—learn which fits your plan best.
• Smart Tax Planning for 'Digital Nomads' in Canada: What to Know Before You Move — Thinking of becoming a digital nomad? Discover the essential tax rules, residency tests, and deductions that can make or break your Canadian tax obligations.
• Entity Setup: Choosing the Right Structure Under Canada’s 2026 Business Tax Measures — Canada’s evolving tax policies make entity choice more important than ever. This article helps business owners select structures that optimize tax, liability, and growth.
• Maximize Savings with the Fed’s New Lowest Marginal Tax Rate Cut — Canada has reduced the lowest federal income tax rate from 15 % to 14 % starting July 1, 2025—this article shows how you can leverage that to optimize deductions, credits, and timing.
• How Canada’s New Lowest Marginal Tax Rate Affects Your 2025 Return — A drop in the lowest federal tax rate to **14%** starting July 1, 2025, brings new implications for paycheques, credits, and refunds for millions of Canadians.
• Digital Nomad in Canada? What Bill C-4 Means for Remote Workers and Cross-Border Income — Recent changes in Canadian tax law may affect remote workers both inside and outside Canada — here's what they need to know about residency, withholding, and new compliance risks.