Research and insights

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

Search: capital gains · Jurisdiction: Canada

Page 6 of 11 · 214 published records

• Permanent Employee Ownership Trusts: A Game-Changer for Succession Planning — Canada’s Spring Economic Update proposes making permanent the tax exemption for Employee Ownership Trusts—vital for business owners looking to reward employees and plan succession with tax efficiency.
• How Canada’s Employee Ownership Trust Exemption Can Aid Succession Planning — A new permanent capital gains exemption via Employee Ownership Trusts opens strategic pathways for business owners to exit with tax efficiency while ensuring workers benefit — here’s how it works in practice.
• Entity Setup: Using Employee Ownership Trusts for Canadian Businesses — Canada has made the **Employee Ownership Trust (EOT) Tax Exemption permanent**, offering an innovative ownership structure to share profits with workers—ideal for founders exploring succession strategies.
• How Employee Ownership Trusts Can Reshape Small Business Succession in Canada — Learn how the permanent tax exemption for Employee Ownership Trusts (EOTs) opens new doors for business owners and workers to secure generational wealth — and how to plan to use it.
• Employee Ownership Trusts Made Permanent: Succession Planning Insights — The Employee Ownership Trust (EOT) capital gains exemption is now permanent—explore how business owners and employees can use this tool to secure long-term ownership and tax-efficient exit strategies.
• Automatic Tax Filing Expansion: Simplifying Compliance for Low-Income Canadians — Canada is rolling out automatic filing and pre-filled returns to ease tax compliance—especially for low-income individuals with simple tax situations.
• How the Employee Ownership Trust Tax Exemption Becoming Permanent Shapes Succession Planning — With the Employee Ownership Trust (EOT) capital gains exemption now proposed to be made permanent, business owners have a new planning tool for exiting or transferring their business to employees.
• Planning Around Canada’s New Foreign Tax Credit Folio: What Residents Need to Know — Canada’s updated foreign tax credit rules clarify how residents offset taxes paid abroad—essential for remote workers, investors, and globetrotting professionals.
• Setting Up a Canadian Trust? Beware the 21-Year Rule & New Anti-Avoidance Measures — Recent proposed changes expand anti-avoidance rules for trust transfers, tightening the longstanding 21-year expiry to prevent indefinite deferring of capital gains.
• Entity Setup Case Study: Choosing Between a CCPC or Public Corporation Under the SR&ED & Domestic Investment Incentives — A case-study style comparison showing how different entity types capture benefits under SR&ED, investment tax credits, and provincial incentives in Canada.
• How to Navigate Canada’s First Personal Tax Rate Cut: Smart Planning Moves — Canada’s reduction of the lowest marginal tax rate from 15% to 14%, effective July 1, 2025, opens planning windows—here’s how taxpayers can make the most of it now.
• Idle Assets to Entities: Structuring for Small Businesses in Light of Canada’s New Lifetime Capital Gains Exemption — With the Lifetime Capital Gains Exemption set to $1.25 million and proposed tax changes, structuring your small business or farm entity can significantly affect long-term succession and capital planning.
• Tax Planning Tips: Maximizing Benefits Under Canada’s Lower Marginal Tax Rate — With the lowest federal personal income tax rate dropping to **14% as of July 1, 2025**, many Canadians can adjust their tax planning strategies to optimize income and reduce liabilities.
• Leveraging the Lower First Marginal Tax Rate and Top-Up Credit: Tax Planning for Middle-Income Canadians in 2026 — Starting July 1, 2025, Canada lowered the first marginal personal income tax rate from 15% to 14%, with the full effect in 2026; learn how to structure income, deductions, and claims to make the most of this and the Top-Up Tax Credit.
• Entity Setup in Canada: Choosing the Right Structure for Entrepreneurs — Selecting between a sole proprietorship, partnership, or incorporating can impact your taxes, liability, and growth—learn which fits your plan best.
• Smart Tax Planning for 'Digital Nomads' in Canada: What to Know Before You Move — Thinking of becoming a digital nomad? Discover the essential tax rules, residency tests, and deductions that can make or break your Canadian tax obligations.
• Entity Setup: Choosing the Right Structure Under Canada’s 2026 Business Tax Measures — Canada’s evolving tax policies make entity choice more important than ever. This article helps business owners select structures that optimize tax, liability, and growth.
• Maximize Savings with the Fed’s New Lowest Marginal Tax Rate Cut — Canada has reduced the lowest federal income tax rate from 15 % to 14 % starting July 1, 2025—this article shows how you can leverage that to optimize deductions, credits, and timing.
• Entity Setup Tips for Small Entrepreneurs with Access to Enhanced Credits — Between flow-through share updates, the LCGE increase, and investment tax credit expansions, new entity structures or share arrangements could unlock tax savings for small business founders.
• How 2026 Automatic Tax Filing Changes Affect Low-Income Canadians — Canada’s CRA is rolling out automatic tax filing for millions in 2026-27—simplifying life for low-income individuals but requiring readiness and understanding to make the most of it.