Research and insights

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

Search: capital gains · Jurisdiction: Canada

Page 3 of 11 · 214 published records

• Entity Setup in Canada: Choosing Between Incorporation, Trusts, and Co-operatives — An in-depth guide to how to choose the best entity for your business—comparing tax advantages, liability, control and compliance needs of corporations, trusts, or co-operatives.
• International Remote Workers: Canadian Tax Implications of Being a Digital Nomad — Explore how living abroad or working for overseas clients affects your Canadian tax obligations, treaty protections, and filing strategies as a digital nomad.
• How Canada’s Spring Economic Update 2026 Affects Your Tax Planning — Key changes from Spring 2026 — from CPP rate cuts to the lowest marginal rate — offer tax planning opportunities for individuals and families.
• Tax Planning with Middle-Class Tax Cuts & CPP Rate Drop: How Individual Canadians Can Maximise Savings — New federal tax changes—lower marginal rates and reduced CPP contributions—offer big savings. Here’s a planning guide for individuals to take full advantage.
• Understanding Canada’s Federal Income Tax Brackets & Rates in 2026 — With the lowest federal marginal tax rate reduced and all brackets indexed for inflation, here’s what every taxpayer needs to know about Canada’s 2026 tax regime.
• Permanent Capital Gains Breaks for Employee-Owned Businesses: What Sellers Need to Know — Canada’s Spring Economic Update 2026 makes permanent the capital gains exemption for business sales to Employee Ownership Trusts (EOTs) or worker co-operatives. This article explores eligibility, tax planning strategies, and what business owners must do to benefit.
• Maximizing Tax Relief with Employee Ownership Trusts: A Deep Dive into Recent Exemptions — As Canada moves to make temporary tax incentives permanent, business owners should understand how selling to an Employee Ownership Trust (EOT) or cooperative can unlock significant capital gains exemptions.
• Practical Tax Tips for Digital Nomads Based in Canada: What to Know with New Tax Measures — With changing residency rules and new exemptions, here’s how digital nomads navigating Canada’s tax system can stay compliant and efficient in 2026.
• How to Leverage the Employee Ownership Capital Gains Exemption in Canada’s New Regime — Canada’s permanent capital gains exemption for employee ownership transfers offers lifetime tax savings – here’s how individuals and businesses can take advantage.
• How Canada’s Spring Economic Update 2026 Reshapes Tax Planning: From Fuel Tax to Home Buyers — Canada’s Spring Economic Update 2026 (via Bill C-30) introduces sweeping tax and cost-of-living measures—fuel tax suspensions, expanded labour mobility deductions, and homeownership aid—that mandate strategic tax planning at both individual and business levels.
• Entity Setup: Choosing the Right Business Structure Post-Spring Economic Update 2026 — With various new tax incentives and deductions introduced, selecting the right business entity structure (sole proprietor, corporation, co-op, trust) has never mattered more. Here’s what to consider.
• Maximizing Savings with the Employee Ownership Trust Capital Gains Exemption — How making the Employee Ownership Trust (EOT) exemption permanent can unlock tax-efficient exit strategies for business owners and worker cooperatives in Canada.
• Structuring Your Business for Employee Ownership Under Canada’s New Exemption — With a permanent capital gains exemption for qualifying transfers, companies have new structuring opportunities to support succession planning via employee ownership trusts or co-operatives.
• Compliance Essentials under Bill C-30: What Employees and Employers Must Know — Bill C-30 introduces several tax and payroll-related changes that affect both employers and workers. Here's a guide to staying compliant and minimizing surprises.
• Planning Around Canada’s Capital Gains Exemption for Employee Ownership Trusts — A new permanent $10 million capital gains exemption is coming for business owners selling to employee ownership trusts or worker co-ops — here’s how to make the most of it.
• Corporate Structure Decisions Before Bill C-30 Changes: Permanent Capital Gains Exemption & Employee Ownership Trusts — Under newly adopted Bill C-30, gains from selling a business to an employee trust or cooperative can escape capital gains taxes—this article shows when that makes sense and how to use it properly.
• Entity Setup Strategies: Employee Ownership Trusts & Co-operatives Under New CGE Exemption — Permanent $10M capital gains exemption for transfers to employee ownership trusts or worker co-operatives opens avenues for business owners to structure succession effectively—here’s how to evaluate and implement.
• Tax Planning Tips under Canada’s Spring Economic Update 2026: What Savvy Taxpayers Should Do Now — Spring 2026 introduced sweeping tax changes—from CPP rate cuts to new exemptions. Here’s how individuals and business owners can adjust their planning to take advantage.
• How Canada’s EOT Exemption Offers a Powerful Tax Planning Tool in 2026 — Discover how the permanent Employee Ownership Trust (EOT) exemption transforms business succession and capital gains planning for owners in Canada.
• How Canada’s EOT Exemption Now Permanently Favors Business Succession — Canada just made a major tax move to support businesses transitioning to employee ownership — here’s what owners and workers need to know.