Research and insights

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

Search: capital gains · Jurisdiction: Canada

Page 7 of 11 · 214 published records

• Compliance Update: Reporting & XML Changes for 2026 Information Returns in Canada — Significant changes to what’s required when filing slips like T4/T5 in 2026—including XML schema updates and new validation rules—mean you must adjust your systems now.
• How to Navigate Canada’s New Pre-Filled and Automatic Tax Filing Initiatives — Canada is launching automatic and pre-filled return services—transforming tax filing for low-income Canadians. This article guides you through eligibility, timelines, and actions to take now.
• Compliance Essentials: What Digital Nomads Should Know About Canadian Tax Residency — Canadian digital nomads—those working abroad or remotely—often assume they’re off the hook for Canadian tax, but residency rules and reporting obligations mean vigilance is key.
• Planning for Capital Gains: How Canada’s Inclusion Rate Shift Affects You — A shift in how Canada taxes capital gains—from one-half to two-thirds inclusion for many—brings strategic planning opportunities and pitfalls for investors and business owners.
• Entity Setup Tips for Canadian Digital Nomads & Non-Residents — Setting up a business or choosing residency properly can hugely affect tax exposure for nomads and non-resident Canadian entrepreneurs. These practical tips help reduce double taxation and keep compliance clean.
• Enhancing Compliance: What Canada’s CRA is Prioritizing in 2026-27 — With rising tax debt and aggressive schemes, Canada Revenue Agency’s 2026-27 plan reveals new tools and shifts in enforcement and taxpayer services.
• Smart Capital Gains Planning under Canada’s New Inclusion Rate Rules — With inclusion rates changing nationwide starting mid-2024 and further measures in Budget 2025, investors and business owners need to reassess how and when they realise gains to minimise their tax liability.
• Preparing Your Business for Budget 2025 Changes: Entity Setup & Reporting Impacts — With new rules under Budget 2025 and Bill C-15, certain entities must adjust how they operate. Learn what those changes mean for corporations, trusts, and investors.
• Entity Setup Considerations: Choosing the Right Business Structure Under New Tax Rules — With evolving tax policies, entity setup—from sole proprietorships to corporations—impacts your legal risks and tax outcomes.
• Compliance: Get Ready for New Registered Plan Investment Restrictions Under Prohibited Investments and Advantage Taxes — New rules will impose heavy penalties on registered plans holding certain prohibited or non-qualified investments—understanding them now will save trustees from costly surprises.
• Maximizing the New Lowest Personal Income Tax Rate in Canada: Planning for 2025–2026 — Canada is lowering its lowest federal income tax rate to 14% effective July 1, 2025—arming taxpayers with opportunities to adjust withholdings, rethink investments, and maximize credits for significant savings.
• Tax Planning Strategies in Light of Canada’s Budget 2025: What Investors Need to Know Now — Budget 2025 brought important changes like lowering the first personal tax rate and expanding tax credits—strategies like timing gains or using flow-through shares are now more relevant. Here's how to plan effectively.
• How the 2026 CRA Automatic Filing Pilot Could Simplify Tax Lives for Low-Income Canadians — Beginning in 2027, CRA will auto-file tax returns for around 1 million eligible individuals—low-income, simple-situation Canadians—making tax season easier and preventing missed benefits. Here's what to know.
• CRA’s Push for Automatic Filing & Simplified Tax Services — A deep dive into how the CRA is transforming tax season with auto-filing, SimpleFile, and accessibility improvements in 2026-27.
• Capital Gains Policy Reversal: What Entrepreneurs Must Know Now — After proposals to raise inclusion rate fizzled, the federal government cancelled the increase and raised the Lifetime Capital Gains Exemption to $1.25 million—impacting business exits and sale events.
• Tax Planning for Individuals After the First Marginal Rate Drop in Canada — With Canada lowering its lowest federal income tax rate from 15% to 14%, individuals can take advantage of specific strategies to optimize their tax situation under the new bracket.
• Automatic Federal Benefits: How Canada is Simplifying the Tax and Benefits System for Low-Income Individuals — By 2028, up to 5.5 million low-income Canadians will benefit from automatic tax filing and pre-filled returns—altering how benefits like the GST/HST Credit and Canada Child Benefit are accessed.
• Tax Planning Under the Lower First-Bracket Rate: What to Do in 2025-26 — With Canada’s lowest federal personal income tax rate dropping from 15% to 14% in 2026, there's major opportunity for middle-income earners—here’s how to plan smart.
• Digital Nomad in Canada? Trust, Capital Gains & Residency Rules You Should Know — For remote workers or digital nomads spending time in Canada, understanding tax residency, trust exposure, and capital gains rules is essential to staying compliant.
• Capital Gains Inclusion Rule & Business Owners: What’s New & What’s Not — Canada’s proposed changes to capital gains taxation and what was confirmed or rolled back, including the LCGE, inclusion rates, and entrepreneurial incentives.