Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 22 of 23 · 449 published records

• Compliance Alert: Changes to Non-Refundable Tax Credit Rates & Top-Up Credit — Budget 2025 lowers the first marginal rate and adjusts non-refundable credit rates – here’s what taxpayers must know to avoid unexpected tax outcomes.
• Essential Guide to Canada’s New Personal Support Workers Tax Credit — Budget 2025 introduces a temporary tax credit to support personal support workers — here’s how to qualify, what it’s worth, and how this will affect your tax planning.
• Staying Compliant During Transition Periods: Navigating Canada's 2025-2026 Tax Rule Changes — Canada’s fiscal reforms bring in shifts like delayed capital gains inclusion changes and updated filing requirements—understanding compliance now ensures you avoid penalties later.
• Maximizing Savings: Smart Tax Planning Strategies in Canada Post-2025 Policy — With recent changes like the middle-class tax cut and evolving capital gains rules, Canadians can optimize their finances by adapting planning strategies. Here's how to turn policy into savings.
• Voluntary Disclosures Program Overhaul: How to Use the New CRA “Safe Harbor” Changes — Effective October 1, 2025, Canada’s CRA expanded the Voluntary Disclosures Program (VDP) with simpler forms, broader eligibility, and a two-tier relief system—offering upto 100% penalty relief in certain cases.
• Tax Planning Strategies for the New 2025 Capital Budgeting Framework in Canada — With Canada’s shift to a new Capital Budgeting Framework and fall budget cycle, businesses and investors must adapt tax planning to align with long-term capital investment priorities.
• Automatic Federal Benefits: What Low-Income Canadians Need to Know — New measures seek to simplify access to key benefits for individuals who don’t file tax returns—the CRA may file returns for eligible low-income individuals to ensure they receive entitlements.
• Entity Setup Considerations for Non-Resident Property Owners After Canada’s Budget 2025 Changes — Canada’s proposed elimination of the Underused Housing Tax (UHT) and its changes to non-resident dispositions of Canadian property demand a rethink in entity structure and tax exposure for foreign owners.
• Compliance Implications of Canada’s New Middle-Class Tax Rate Reduction — Understanding Canada's reduction of the lowest federal personal income tax rate—what changes for withholding, filing, and tax software compliance.
• What the New Personal Support Workers Tax Credit Means for Caregivers — A temporary 5-year refundable tax credit offers personal support workers up to $1,100/year—this guide explains who qualifies, how to claim it, and how it fits into Budget 2025's broader tax plan.
• How Canada’s New Middle-Class Tax Cut Impacts Your 2025 Income — With the lowest federal personal tax rate dropping from 15% to 14% as of July 1, 2025, millions of Canadians will see change in what they take home—here’s what you need to know and how to make it work in your favor.
• Maximizing Savings with Canada’s Middle-Class Tax Cut: What You Need to Know Now — Canada has lowered the lowest personal tax rate from 15% to 14% effective July 1, 2025. Here's how that change affects your withholdings, refunds, and planning strategies.
• How Canada’s New Middle-Class Tax Cut Impacts You: Practical Insights — The federal government has lowered the lowest personal income tax rate from 15% to 14% effective July 1, 2025—find out who benefits, how much you’ll save, and what you need to do to make sure you don’t miss out.
• Tax Planning Strategies in Light of the Middle-Class Tax Cut — Understand how Canada’s lowest personal income tax rate drop (from 15% to 14%) reshapes personal tax planning—what to do now to maximise benefit and timing.
• Entity Setup in Canada: New Corp Income Tax Changes Every Business Should Know — Explore the recent CRA changes affecting corporations—new registration rules and changes to voluntary disclosures—to help you set up and run your entity optimally under Canada’s tax rules.
• How Canada’s Middle-Class Tax Cut Affects You Starting July 2025 — Discover who benefits from the new reduction in the lowest federal income tax rate, when it takes effect, and how it changes your take-home pay.
• Case Study: Maximizing Benefits Through Canada’s New Middle-Class Tax Cut — See how a dual-income family will benefit from Canada’s latest tax rate changes under Bill C-4, and steps to claim additional savings through deductions and credits.
• Compliance Essentials for Digital Nomads: Navigating Non-Resident Tax Filing in Canada — For digital nomads working across borders, understanding Canada’s tax filing rules for non-residents and emigrants is crucial to stay compliant—and avoid surprises.
• How Canada’s New Personal Support Workers Tax Credit Transforms Tax Planning for Care Professionals — Discover how Canada’s Budget 2025 introduces a refundable tax credit for personal support workers—a vital change that can reshape tax planning and maximiz­ing income for those caring for our communities.
• Tax Planning Under the New Middle-Class Rate Cut: What Canadians Should Know — Canada is lowering the lowest federal income tax rate from 15% to 14% as of July 1, 2025—this article breaks down who benefits, how much, and how to plan around the change.