Research and insights

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

Search: capital gains · Jurisdiction: Canada

Page 2 of 11 · 214 published records

• Entity Setup: Structuring for Capital Gains Tax Changes & Entity Efficiency — New capital gains proposals and entity structures make entity design more critical than ever for Canadian entrepreneurs, trusts, and corporations.
• Entity Setup: Using Employee Ownership Trusts Under Canada’s Spring Economic Update 2026 — Learn how Employee Ownership Trusts (EOTs) offer capital gain exemptions and what conditions must be met to use them in selling your business.
• Compliance Essentials for Digital Nomads Leaving Canada — If you're planning to move abroad or travel extensively, make sure you understand departure/residency rules, foreign income reporting, and CRA obligations to stay compliant.
• Planning Around Canada’s Recent Tax Bracket Updates in 2026 — The 2026 federal and provincial tax brackets have shifted—learn how to adjust withholding, RRSP contributions, and timing of income to minimize tax.
• Entity Setup in Canada: Choosing the Right Structure for Small Businesses — Structuring your business has lasting tax and legal effects—this article walks through sole proprietorships, corporations, and co-operatives while weighing liability, taxes, and long-term growth.
• Crafting a Year-End Tax Planning Strategy for Canadian Digital Nomads — If you split your time between Canada and abroad, strategic planning can help minimize your tax liabilities—here’s how to navigate residency rules, RRSP/TFSA limits, departure tax, and foreign income reporting.
• Succession Planning with Employee Ownership Trusts: How to Secure the \$10M Capital Gains Exemption — Explore how the Employee Ownership Trust (EOT) capital gains exemption works, why making it permanent matters, and how small business owners should act now to benefit from this major tax shift.
• Digital Nomads: Navigating Canadian Departure and Residency Tax Rules — As more Canadians adopt remote work abroad, understanding residency, departure tax, and home country's RRSP/CPP interactions is essential.
• Setting Up an Entity for Business Succession: Employee Ownership Trusts in Canada — If you're planning your business exit, Employee Ownership Trusts (EOTs) now offer federal capital gains exemption opportunities and stability in ownership transfer. Here's how it works.
• Practical Compliance for Digital Nomads: Navigating Canadian Departure Tax and Residency Rules — As Canada strengthens its global tax alignment and technical amendments arrive, digital nomads must carefully manage residency, severance, and reporting to avoid departure tax pitfalls.
• Digital Nomad Tax Considerations for Remote Workers in Canada — Remote workers earning globally must understand tie-breaker rules, residency, and departure tax to avoid surprises when working across borders.
• Entity Setup Case Study: Using Employee Ownership Trusts for Succession — Permanent capital gains exemptions for dispositions to Employee Ownership Trusts are now in effect—here’s how businesses can structure succession to benefit from them fully.
• How the Employee Ownership Trust Capital Gains Exemption Changes Business Succession Planning — A landmark Spring 2026 tax change makes permanent the $10 million capital gains tax exemption for sales to Employee Ownership Trusts—and here’s how that reshapes exit planning for business owners.
• Leveraging the Employee Ownership Trust Tax Exemption Before it Changes — The Employee Ownership Trust (EOT) exemption majorly reduces capital gains on selling to an employee trust—but its temporary status means planning now is crucial.
• Entity Setup: What Businesses Should Know About Bill C-30’s Recent Corporate Tax Changes — Bill C-30 brings important updates for corporations, especially in construction, agriculture, and employee-ownership regimes—vital for entrepreneurs setting up new entities.
• Maximizing Affordability with Canada’s Latest Spring 2026 Tax Measures — Explore how recent legislative changes like excise tax suspensions and homebuyer benefits can reduce costs for individuals and businesses.
• Navigating the Spring Economic Update 2026: Key Compliance Changes for Canadian Businesses — Bill C-30 introduced several tax compliance measures—including labour mobility deductions, CPP rate changes, and business incentives. Here's what businesses must act on now.
• Entity Setup: Employee Ownership Trusts Made Permanent & Corporate Options — Employee ownership trusts are now permanent in Canada—here’s what that means for business sales, structure, and future tax benefits.
• Maximizing Savings with the New Employee Ownership Trust Exemption: What Small Businesses Need to Know — Canada’s recent legalization of the $10 million capital gains exemption for business transfers to employee‐ownership trusts opens new tax planning opportunities for succession, preserving local control and easing intergenerational transitions.
• Strategies for First-Time Homebuyers Under Canada's Bill C-30 Measures — Recent legislation introduced grace periods for RRSP home buyer withdrawals and new GST exemptions on new homes—vital tips if you're entering the housing market.