Research and insights

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

Search: capital gains · Jurisdiction: Canada

Page 4 of 11 · 214 published records

• Navigating Canada’s Middle-Class Tax Cut: What You and Your Credits Need to Know — Canada’s lowest federal income tax rate dropped to 14 % in 2026, changing how your non-refundable tax credits are calculated—which could mean more take-home pay, but some credits may be worth less.
• Maximizing Savings Before the Stretch: Capital Gains & SR&ED Equipment Rule Changes You Should Know — New rules around capital gains inclusion rates and SR&ED shared‐use equipment will affect investment decisions and R&D planning across Canada—here’s how to adapt now.
• Entity Setup: Employee Ownership Trusts Now Eligible for Permanent Capital Gains Exemption — Canada has made permanent the capital gains exemption for business transfers to Employee Ownership Trusts and worker cooperatives—here’s how to structure this setup for optimal tax benefits.
• Entity Setup & Succession: Permanent Employee Ownership Trusts in Canada — How Employee Ownership Trusts (EOTs), now permanently tax-exempt, offer powerful options for business owners considering succession while supporting employees.
• Making Home Buyers’ Plan & Employee Ownership Trust Exemptions Permanent: What Individuals Should Know — Significant changes from the 2026 Spring Economic Update grant permanence to two key tax-assisted structures: home-buyers accessing RRSP funds and business owners transitioning to worker-co-op or trust models.
• Navigating Canada’s Employee Ownership Trust Tax Exemption — How the permanent Employee Ownership Trust (EOT) exemption can benefit your business structure and provide tax advantages for owners and employees alike.
• How the Employee Ownership Trust Exemption Reshapes Business Succession Planning — A tax change now allows sellers to be exempt from capital gains when they transfer ownership to employees—rewriting the rules for small business exits.
• Tax Planning Event: Using the Employee Ownership Trust Exemption to Succession Plan — Starting in 2026, the Employee Ownership Trust capital gains exemption becomes permanent, offering an appealing tool for business owners planning exits or selling to worker co-ops.
• 5 Key Tax Changes in Canada Every Business Should Know Now — Recent Canadian tax reforms bring relief to employers and businesses in areas such as CPP contribution rates, investment incentives, and employee-ownership—key shifts to factor into your 2026 tax planning.
• Building for the Future: Tax Measures for Low-Carbon Energy and Home Buyers — From enhancing incentives for low-carbon liquefied natural gas and carbon capture to boosting home buyers’ RRSP withdrawals, Canada’s recent Spring Update targets green energy and housing goals.
• Digital Nomads and Non-Resident Tax Residency in Canada: What’s Changed in 2026 — Recent updates make tax residency rules and cross-border compliance more critical for digital nomads. Learn how Canada’s Spring Update impacts your status, deductions, and recommended best practices.
• Maximize Your Savings Under Canada’s New Employee Ownership Trust Exemption — Canada has taken a big step: making the Employee Ownership Trust tax exemption permanent. This article breaks down how this works, who qualifies, and how you can leverage this change to benefit workers or start-ups.
• Optimal Entity Setup for Small Businesses in Canada Post-Budget 2025 — Small businesses need to rethink how they set up ownership, tax structure, and transitions—key updates from recent policies inform better decisions now.
• Planning for the New 14% Federal Tax Bracket: How Middle-Income Canadians Can Maximize Savings — With the federal first marginal tax rate dropping to **14% as of July 1, 2025**, millions of Canadians stand to benefit. Here are smart strategies to make the most of this tax change.
• Tax Planning in Canada 2026: Leveraging the Employee Ownership Trust Exemption — Permanent changes to the capital gains tax exemption for Employee Ownership Trusts open new planning opportunities for small businesses looking to transfer ownership to employees.
• Navigating Canada’s Employee Ownership Trust Tax Exemption: Permanent Gains for Entrepreneurs — Canada has just made permanent a capital gains exemption when selling a business to an Employee Ownership Trust—a game changer for business owners planning succession and generational wealth transfer.
• Entity Setup Case Study: Choosing Between Canadian-Controlled Private Corporation vs Employee Ownership Trust — With proposed changes making the Employee Ownership Trust tax exemption permanent, comparing CCPCs vs EOTs can offer entrepreneurs better long-term tax strategies.
• Entity Setup and Succession: Making the Employee Ownership Trust Permanent — Employee Ownership Trusts (EOTs) are now a permanent part of Canada’s tax framework—what that means for business succession and tax planning.
• How Canada’s New Employee Ownership Trust Tax Exemption Can Boost Your Business Exit — Canada has moved to make permanent the Employee Ownership Trust (EOT) tax exemption—this article helps business owners understand its terms, benefits, and strategic application.
• Entity Setup: Making the Employee Ownership Trust Exemption Permanent — Canada proposes permanently exempting up to $10 million in capital gains for selling a business to employee ownership trusts or cooperatives—key details for business owners.