Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 3 of 23 · 449 published records

• Digital Nomads and Canadian Departure Tax: What You Need to Know Before You Leave — Planning to work abroad? Canada’s exit taxation rules can affect you—understand what counts, what you owe, and how to structure your move smartly.
• Staying Compliant with the New Transfer Pricing Regime (Section 247 Updates) — Canada’s revamped Transfer Pricing rules under section 247 mean stricter timelines and documentation. Here’s what business taxpayers need to know.
• Tax Planning for Residency Changes: Departure Tax & Re-Entry Strategies — Leaving Canada—even temporarily—triggers tax consequences. Here’s how to minimize departure tax and plan for a smooth return.
• Digital Nomads & Residency Exit: Departure Tax Triggers and TFSA Risks — What Canadian digital nomads should know about residence severance, departure tax, and risks to TFSA and RRSP when leaving Canada.
• Compliance Essentials: New Disability Tax Credit & Red Seal Completion Bonus Rules — Legislative changes now affect who can certify for DTC, what new income must be declared for Red Seal bonuses, and what these mean for employees, apprentices and caregivers.
• What Canadian Digital Nomads Should Know About CRA’s Qualified Investments Overhaul — Big changes to what counts as a qualified investment inside RRSPs, TFSAs, and more take effect in 2027—digital nomads must reorient portfolios now to avoid penalties.
• Middle-Class Tax Cut & Lowest Marginal Rate Drop: How It Affects Your Credits — Canada has lowered its lowest federal personal income tax rate—here’s how that impacts everyday taxpayers, tax credits, and take-home pay in 2026.
• Immediate Expensing for Manufacturing/Processing Buildings: What Businesses Need to Know — New rules allow manufacturers and processors in Canada to write off building costs immediately under certain conditions—huge tax savings if you qualify.
• Understanding Your Paycheck: New Payroll Deduction Tables & Tax Rate Drop for 2026 — Federal tax rate cuts and updated payroll tables mean different deductions from your paycheck—learn what changes in 2026 mean to your net income.
• 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.
• How the Canada Groceries and Essentials Benefit (CGEB) Impacts Tax Planning for Low-and-Modest Income Canadians — The transition from the GST/HST credit to the CGEB in July 2026 creates both immediate relief and new planning considerations—especially for eligibility, filings, and optimizing quarterly payments.
• Optimizing Personal Income Tax: How the New Lowest Marginal Rate Affects You and Your Credits — Canada’s recent drop of the lowest federal rate to 14% changes how non-refundable tax credits are valued—this article shows you who benefits, how it affects your tax bills, and what planning moves make sense.
• Maximizing TFSA & RRSP Limits in 2026: Planning for Growth — Knowing the updated contribution ceilings is just the first step—strategic contributions, timing, and investment choices can unlock major tax savings.
• 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.
• Planning for the Mid-Bracket Tax Cut in Canada: Strategies Every Taxpayer Should Know — With the lowest federal personal income tax rate falling from 15% to 14% in 2026 under Bill C-4, Canadians in the two lowest tax brackets have new planning opportunities. Learn how to maximize your savings in 2026 and beyond.
• Corporate and Compliance Shifts for Businesses: From Ontario Tax Rate Drops to New Banking Regulations — Businesses face key changes—from Ontario corporate rate cuts to anti-fraud banking regulations—requiring proactive compliance and adjustment.
• Strategic Tax Planning with Canada’s Top Marginal Rate Cut and First Home Buyer’s GST Rebate — Explore how the reduction to the lowest federal personal income tax rate and the elimination of GST for first-time home buyers can power your tax-saving strategy in 2026.
• Entity Setup: Choosing the Best Structure for Cross-Border Small Businesses Post-Hybrid Mismatch Reforms — New draft rules addressing hybrid mismatch arrangements, foreign accrual income, and transfer pricing change the game for small enterprises operating across borders—structure intelligently.
• Smart Tax Planning for RRSPs and First-Time Home Buyers Amid Recent Canadian Tax Reforms — With the first federal personal tax rate cut to 14% and changes to RRSP Home Buyers’ Plan rules, there are new opportunities to maximize savings—especially for first-time home buyers.
• Optimizing RRSP & TFSA Contributions in Light of 2026 Tax Rate Changes — Tax rate cuts for lower brackets make strategic contributions to registered accounts more beneficial than ever — here’s how to leverage RRSPs and TFSAs under Canada’s new tax rules.