Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 4 of 23 · 449 published records

• What Digital Nomads Should Know: Tax and Residency Rules in Canada Post-Bill C-4 and GMTA — Insights for remote workers and nomads on how recent changes to residency, global minimum tax, and credit laws may affect your Canadian tax liability.
• Navigating the Spring Economic Update 2026: Compliance Tips for Changes in Deductions, Deductions, and Allowances — A guide for individuals and small businesses to stay compliant with recent legislative changes—including labour mobility, tax deductions, and excise tax relief.
• Maximizing Tax Savings with Canada’s New Middle-Class Tax Cut and Non-Refundable Credit Changes — How Canada’s 2025-26 tax rate cut and adjusted credit rates shift planning strategies for middle-income individuals and families.
• Entity Setup Case Study: Using Employee Ownership Trusts for Succession — Permanent capital gains exemptions for dispositions to Employee Ownership Trusts are now in effect—here’s how businesses can structure succession to benefit from them fully.
• Transfer Pricing Overhaul: What Canadian Multinationals Must Do to Stay Compliant — With the modernization of Canada’s transfer pricing rules under Bill C-15 now law, companies must adopt the new operant adjustment rule, adjust documentation practices, and brace for stricter deadlines.
• Payroll Updates for Canadian Employers: Key Deduction Tables and Indexed Thresholds for 2026 — Effective July 1, 2026, new payroll deduction tables and indexed tax thresholds will change how employers calculate CPP, EI, and federal/provincial income tax withholdings—these adjustments can affect take-home pay and employer remittances.
• Case Study: How Middle-Income Families Gain from the First Personal Tax Rate Cut — Dropping Canada’s lowest marginal federal tax rate from 15% to 14% (effective July 1, 2025) provides meaningful savings, especially for those with taxable income under ~$117,000—here’s how the math works for middle-income earners.
• Compliance Essentials: What’s New for Canadian Corporations in 2026 — Recent legislative and rate changes for corporate income and tax credits in provinces like BC, NB, NL, and NS impact how corporations report, claim, and plan—requires attention to deadlines and permanent credits.
• Avoiding Common Pitfalls When Filing to Access the Canada Groceries and Essentials Benefit — The CGEB replaces the old GST/HST credit and brings new eligibility and timing rules—get your 2025 return right to ensure you receive payments on schedule.
• How the Prescribed Interest Rate Changes Can Impact Your Digital Nomad Lifestyle — New CRA rates effective from July 1, 2026 can affect repayments, overdue balances, and interest-free loans—essential for nomads working across borders.
• Savings Boost: How the New Payroll Deductions Tables Reduce Your Tax Withholdings — Canada’s T4032 payroll deductions tables, effective July 1, 2026, reflect key income tax rate changes — here’s what that means for employees and employers.
• Navigating Payroll Changes in BC Starting July 2026: What Employers & Employees Must Know — British Columbia’s tax and payroll table changes include rate hikes, prorated rates, and larger reductions—crucial for both employers and workforce planning.
• Staying Compliant with Canada’s Modernized Transfer Pricing Rules — Significant recent reforms in transfer pricing law change documentation, penalties, and timelines; here’s how cross-border businesses should adapt.
• Living as a Canadian Digital Nomad: Tax Duties at Home & Abroad — If you work remotely from outside Canada or travel frequently, you may face tax obligations at home and abroad—understand residency, reporting, and deductions.
• Tax Compliance & Reporting in Canada: What's New and What You Need to Do Now — Overview of compliance changes in Canada as of mid-2026: updated tax brackets, fuel excise suspensions, homebuyer plan grace-period extensions and more, with steps to stay compliant.
• Top-Tax Tactics: How to Leverage Canada’s New Draft Legislative Tax Measures — Explore recent draft legislation in Canada (July 2026) and how individuals and businesses can plan ahead to benefit from proposed changes like the expanded Disability Tax Credit, apprenticeship bonuses, and investment tax credits.
• Lowering the Federal Personal Income Tax Rate: How Canadians Feel It and What It Costs — The cut in Canada’s lowest federal personal income tax rate to 14% changes not only your take-home pay but also affects credits and benefits tied to tax brackets—here’s the full picture.
• What Businesses Should Know About CRA Priority for Nation-Building Projects & Advance Rulings — The Spring Economic Update 2026 introduces priority treatment by CRA for advance income tax rulings on nation-building and clean economy projects—crucial for large capital investments.
• Optimizing Corporate Cash Flow with the CRA’s New Prescribed Interest Rates (Q3 2026) — Canada Revenue Agency’s updated interest rates for overdue and overpaid amounts take effect July 1, 2026—learn how these changes impact individuals and businesses and strategies to minimize cost.
• Leveraging the Enhanced Labour Mobility Deduction for Canadian Tradespeople — New changes to the Labour Mobility Deduction boost the deduction limit and ease location requirements—this article guides Canadian tradespeople through how to qualify and maximize benefits under the updated rules.