Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 19 of 23 · 449 published records

• Digital Nomads in Canada: Navigating Residency, Withholding & UHT Elimination — Updated rules in 2025 mean big changes for non-resident digital workers: UHT is gone, but withholding and residency still matter.
• Building Your First Canadian Business: Entity Setup Tips for 2026 — Thinking of launching a business in Canada? Choosing the right structure and understanding recent corporate tax developments can save you major headaches later.
• Digital Nomad in Canada? Understanding Residency, Tax Obligations & Cross-Border Income — Digital and remote work is blurring tax lines—if you’re a digital nomad spending time in Canada or earning across borders, understanding how residency, income sourcing, and treaties affect your obligations is crucial.
• Optimizing the New Lowest Tax Rate Cut: Planning Moves for Middle-Income Canadians — With the lowest federal tax rate on taxable income lowered to **14% effective July 1, 2025**, middle-income earners need to reassess withholding, credits, and tax timing to maximize savings before filing 2025 returns.
• Structuring Your Entity to Maximize Canada’s Productivity Super-Deduction — Canada’s new Productivity Super-Deduction offers enhanced write-offs for investment in qualifying capital assets. Entity selection and cost allocation now matter more than ever.
• Planning for Canada’s Middle-Class Tax Cut: What You Need to Do Now — As Canada lowers its first personal income tax rate from 15 % to 14 % effective July 1, 2025, middle-income individuals should know how this impacts withholding, tax credits, and planning opportunities.
• Entity Setup Spotlight: Structuring Startup Corporations Under Tax Laws in Transition — With Budget 2025 and consultations underway, new entity structuring options and pitfalls for Canadian startups are emerging—especially for founders owning small business shares and navigating new capital gains and investment rules.
• Digital Nomad Tax Guide: Canada’s Evolving Regime & What Remote International Workers Should Know — While Canada isn’t known for ultra-nomad-friendly tax policies, recent changes provide clarity on residency, credits, and what remote workers must report.
• Maximizing Canada’s New Interest Rates: Smart Moves for Investors and Businesses Ahead of Q2 2026 — Canada’s CRA just updated its prescribed interest rates effective April 1–June 30, 2026. Here’s how individuals and corporations can plan now under the higher rates on overdue liabilities and overpayments.
• Digital Nomads and Canadian Tax: What’s New in 2025 and Beyond — For remote workers, consultants and nomads with ties to Canada, recent changes—like tax rate cuts and trust rules—can materially affect their residency, trust exposure and tax liability.
• Digital Nomads & Non-Residents: What New Changes Mean Ahead of Tax Filing Season — Canada is enhancing digital services while implementing tax treaties and non-resident filing rules that directly affect remote workers and nomads. Know what forms, credits, and rates apply to you.
• Preparing for Canada’s 2025 Income Tax Changes: A Digital Nomad’s Checklist — For digital nomads earning and living across borders, Canada’s latest income tax changes for 2025 could affect your filing, residency status, and deductions—get ahead with a tailored checklist.
• Tax Residency & Non-Resident TFSA Rules: What Digital Nomads Should Know — If you live abroad but still have Canadian ties, these TFSA & residency rules can impact your savings, contribution room, and tax exposure — here’s your survival guide.
• Navigating Canada’s Middle-Class Tax Cut: What You Need to Know for 2026 — Learn how the July 1, 2025 tax rate reduction affects your taxable income, credits, paychecks and what to plan for heading into the 2026 filing season.
• Understanding Canada’s “Consultation on Draft Legislative Proposals”: What Compliance Professionals Need to Know — A sweeping set of draft legislative proposals was released in early 2026—compliance risks, stakeholder opportunities, and how organizations should prepare.
• Maximizing the New Canada Groceries & Essentials Benefit: A Tax Planning Guide — The Canada Groceries and Essentials Benefit introduces a powerful relief for lower-income households—and with the right planning, individuals and families can optimize eligibility and timing to make the most of it.
• Entity Setup & Structuring: Planning for Capital Gains Changes Starting January 2026 — Legislative changes coming in 2026 to capital gains rules mean Canadian business owners and investors need to revisit their entity structure and transaction timing.
• Tax Filing in 2026: Digital Services, Security & Timing — What You Can Do Now — With major new digital enhancements and deadlines for filing your 2025 return approaching, here’s how to simplify your tax-season and leverage new CRA tools.
• Navigating the New Canada Groceries and Essentials Benefit: What Lower-Income Households Need to Know — Canada has introduced a game-changer for low- and modest-income families with the Canada Groceries and Essentials Benefit—here’s how it works and what it means for your 2026 budget.
• Middle-Class Tax Cut: What Employees & Employers Should Do Before July 1, 2025 — Canada’s lowest federal income tax rate drops to 14% in mid-2025—here’s what this means for paycheques, withholding, and annual returns.