Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 2 of 23 · 449 published records

• Navigating Canada’s Labour Mobility Deduction: What Tradespeople Need to Know — Recent tax changes in Canada have significantly expanded the Labour Mobility Deduction for tradespeople—this article breaks down the new rules, offers practical examples, and highlights how to maximize this deduction.
• How Digital Nomads Can Navigate Canada’s Departure Tax When Leaving Scope and Closely Held Property — A guide to understanding and planning for departure tax on cease-to-be-resident events in Canada — how it works, who it affects, and practical steps to minimize tax costs.
• Transfer Pricing Overhaul: What Multinational Entities in Canada Should Do — Amended transfer pricing legislation means new documentation rules, larger penalties thresholds, and a more streamlined framework. Multinational groups must adjust fast.
• Digital Nomad Residency & the Common Reporting Standard: What Changes After 2026 — If you divide your time between Canada and abroad, new reporting rules under the Common Reporting Standard will affect dual residency status and financial disclosures.
• Entity Setup in Canada: Choosing Between CCPC, Partnership, or Sole Proprietorship — Entity structure choice can heavily influence taxes, liability, and flexibility—compare key trade-offs to align with your business growth goals.
• Digital Nomad Tax Residency in Canada: Key Rules & Planning Strategies — Whether you're working remotely in Canada or abroad, understand how to manage your tax residency, income reporting, and deductions to avoid double taxation and unexpected liabilities.
• Compliance Essentials for Non-Residents: Avoiding Common Traps — Non-residents and digital nomads in Canada often misstep on CRA obligations—from reporting foreign income to section 217 elections. This guide gives you clarity.
• Entity Setup in Canada: Choosing Between CCPC, LLP, and Unlimited Liability Companies — With multiple entity structures available in Canada, selecting the right type for your business can affect your tax, liability, and long-term growth.
• Navigating the Home Accessibility vs Medical Expense Credits After 2026 — New tax law proposals prevent double-claiming of expenses under HATC and METC; here’s how to choose wisely and save.
• Entity Setup: Choosing Between Sole Proprietorship, Partnership & Corporation in Canada in a Changing Tax Landscape — Corporations are seeing shifting tax rates and credits—key for entrepreneurs deciding how to set up their business in 2026, and how location and provincial rules may affect your entity choice.
• Foreign Reporting and the Common Reporting Standard Changes Coming January 1, 2027 — New amendments to Part XIX of the Income Tax Act will change how financial institutions in Canada report foreign financial assets beginning 2027—digital nomads, non-residents, and internationals must understand the impact.
• Case Study: How a Digital Nomad Can Maintain Canadian Tax Residency Amidst Evolving Reporting Rules — For digital nomads based in Canada or traveling internationally, recent changes—including CRS amendments and automatic benefit filings—mean new risks and opportunities in determining tax residency.
• Maximizing Opportunities from Canada’s 2026 Tax Environment: A Planning Guide for Businesses — Canada’s 2026 tax changes—from lower individual rates to enhanced investment incentives—present opportunities. This planning guide helps businesses position themselves to benefit.
• How to Navigate Canada’s New Common Reporting Standard Rules (2027) as an International Financial Institution — With amendments to Part XIX of the Income Tax Act coming into force January 1, 2027, financial institutions and entities must revamp reporting, due diligence, and entity classifications under the Common Reporting Standard.
• Recent Legislative Changes Canadian Businesses Should Know in 2026 — Key corporate tax changes passed in 2026 that affect businesses—credits, filing requirements, and reliefs you can’t afford to miss.
• Digital Nomads & Departure: What Canadian Expats Need to Know About CRA and Exit Rules — Leaving Canada long-term? Understanding departure tax, residency status, tax filing obligations and how your TFSA, RRSP and investment plans are treated can save you from surprise bills.
• Optimizing Your RRSP and TFSA Strategy with the New Qualified Investments Rules — Canada’s overhaul of what constitutes a “qualified investment” for RRSPs, TFSAs, FHSA, RESP, DPSP and RDSPs effective January 1, 2027 means you’ll want to adjust your portfolio. Here’s how to stay compliant and make the most of tax-sheltered accounts.
• Labour Mobility Deduction: Expanded for Tradespeople in 2026 — For construction tradespeople traveling for work, the Labour Mobility Deduction has been strengthened—learn how distance, deduction limits, and eligibility have changed.
• Digital Nomad Guide: CRS Amendments & Foreign Account Reporting in Canada 2027 — New Common Reporting Standard (CRS) amendments in Canada coming into force January 1, 2027 demand attention—from financial institutions and expats alike—on foreign account disclosure and compliance.
• What Digital Nomads Need to Know About Canadian Departure Tax and Ongoing Filing Rules — Leaving Canada as a digital nomad? You still have tax obligations — here’s a guide to departure tax, residency status, and filing in Canada while abroad.