Research and insights

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

Search: capital gains · Jurisdiction: Canada

Page 5 of 11 · 214 published records

• How Employees Can Leverage the Employee Ownership Trust (EOT) Tax Exemption Before It’s Permanent — The 2026 Spring Economic Update makes the $10 million capital gains tax exemption for business sales to Employee Ownership Trusts permanent—here’s how prospective sellers and employees can benefit.
• New Crypto-Asset Reporting Framework in Canada: What Platforms & Users Need to Know in 2026 — Crypto-asset platforms and users face new reporting requirements under the CARF framework coming into force — learn whether you’re affected and how to prepare.
• Tax Planning for New Businesses: How Canada’s Employee Ownership Trusts Forever Exemption Changes the Game — With Canada’s Spring 2026 Economic Update making the capital gains exemption for disposing to Employee Ownership Trusts permanent, entrepreneurs and business owners now have a powerful tax planning opportunity—if they act with intention.
• Maximizing Tax Savings Through the Employee Ownership Trust Exemption in Canada — Learn how the permanent Employee Ownership Trust Exemption unlocks capital gains relief when selling a business—and how entrepreneurs and employees alike can benefit in practice.
• Mastering Tax Planning: Employee Ownership Trusts and Permanent Capital Gains Exemption in Canada — Learn how the recent Employee Ownership Trust exemption becoming permanent offers business owners powerful planning opportunities—especially when selling shares, structuring exits, or transitioning ownership to employees.
• What Canada’s Latest Spring Economic Update Means for Your Business Entity — From tax exemptions to capital cost allowances—here’s how the 2026 Spring Economic Update reshapes tax policy for businesses and how to align your entity strategy.
• Strategic Use of the Employee Ownership Trust Exemption for Business Succession — Explore how making the Employee Ownership Trust (EOT) capital gains tax exemption permanent transforms succession planning for business owners and benefits employees.
• Leveraging the Employee Ownership Trust Exemption for Business Succession — Understand how the permanent EOT capital‐gains exemption (up to CAD 10 million) can transform your succession planning, transferring ownership to employees while reducing tax burden.
• Navigating Canada’s Employee Ownership Trust (EOT) Capital Gains Exemption: Succession Planning Made Permanent — The temporary $10 million capital gains tax exemption for sales to Employee Ownership Trusts (EOTs) is now permanent—as of Spring Economic Update 2026. Here’s how business owners and employees can leverage this for exit strategies and wealth sharing.
• Making Employee Ownership Trusts Permanent: What Business Owners Need to Know — Canada’s 2026 Spring Economic Update proposes to make permanent a capital-gains exemption for sales to Employee Ownership Trusts or worker cooperatives—earnings up to $10M can be sheltered. Here’s how it works and what you should plan now.
• Compliance Essentials for CRA Prescribed Interest and GST/HST Rebate Changes — Learn how the updated prescribed interest rates and the transition to a new homebuyers’ GST/HST rebate under Bill C-4 affect your compliance obligations and tax filings.
• Tax Planning Strategies in Light of the First Flat-Rate Personal Tax Cut — With the first marginal federal rate dropping under Bill C-4, individuals and families can adjust tax planning, deductions, and income timing to make the most of the new 14 % bracket.
• Maximizing the Employee Ownership Trust Exemption in Canada — With recent changes, business owners can permanently access a $10 million capital gains exemption by selling to an Employee Ownership Trust (EOT) or workers cooperative—here’s how to plan and benefit.
• Smart Tax Planning: Leveraging the First Marginal Rate Cut in Canada — Learn how reducing the first federal marginal rate from 15 % to 14 % (effective July 1, 2025) changes deductions, credits and planning strategies to maximize savings.
• How the Permanent Employee Ownership Trust Exemption Changes Succession Planning for Canadian Businesses — Discover how making the $10 million capital gains exemption permanent for Employee Ownership Trusts reshapes options for owners seeking to exit or hand off their business.
• Entity Setup in Canada: Employee Ownership Trusts Become Permanent – What You Need to Know — Canada’s Autumn and Spring economic changes make Employee Ownership Trusts (EOTs) permanent – here’s how businesses and owners can leverage this tool for succession planning and tax savings.
• Maximizing Tax Savings with Canada’s Employee Ownership Trust Tax Exemption — A deep dive into the newly permanent Employee Ownership Trust Tax Exemption, with strategies for transitioning your business ownership—and what small and medium enterprises should know.
• Entity Setup Guide: Employee Ownership Trusts and Immediate Expensing in Canada — If you're considering structuring your business with employee ownership or taking advantage of new expensing rules for buildings, here’s what to know from 2026 policy.
• How Canada’s First Marginal Tax Rate Cut Impacts Everyday Tax Planning — With Canada reducing the first federal tax bracket rate to **14% starting July 1, 2025**, here’s how you can optimize your income, deductions, and credits in 2026.
• Navigating Entity Setup in Canada with Employee Ownership & Permanent Trusts — A deep dive into structuring a business for employee ownership in Canada under recent tax policy changes, including permanent EOT exemptions and capital gains implications.