Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 7 of 23 · 449 published records

• Compliance Practices for Remote Workers and Digital Nomads in Canada — Remote and digital nomads must carefully navigate residency, foreign income reporting, and tax treaty benefits under recent Canadian rules—here’s a compliance checklist with real examples.
• Tax Planning in Canada: Leveraging the Middle-Class Tax Cut and Non-Refundable Tax Credits — Explore how the 2025-26 tax shifts—especially the drop in the first personal tax rate and introduction of a top-up credit—can reshape your tax planning strategy.
• How the New Payroll Deductions Tables Will Change Paychecks as of July 1, 2026 — Starting July 1, 2026, new payroll deduction tables are in effect — here’s how they’ll affect withholding, benefits, and take-home pay for Canadian employees and employers.
• Navigating the Common Reporting Standard: What Canadian Financial Institutions Need to Know for 2027 — New guidance clarifies reporting obligations under Part XIX of the Income Tax Act — here’s how financial institutions must prepare, including when and what information needs to be reported as of January 1, 2027.
• How the Cut to Canada’s Lowest Marginal Tax Rate Affects Your Planning — The first personal income tax rate dropped to 14% for 2026 — here’s how that influences non-refundable credits, paycheque withholdings, and your cash flow.
• Mastering the Transition to the Canada Groceries & Essentials Benefit (CGEB) — CGEB replaces the GST/HST credit in July 2026—learn how eligibility, payment timing, and benefit amounts are changing to help low and modest income households.
• How the Middle-Class Tax Cut Affects Non-Refundable Credits: Planning Tips for 2026 — The lowest federal tax rate drop also lowers many credit values—learn who wins, who loses, and how to plan accordingly.
• Maximizing Your Savings with the Canada Groceries and Essentials Benefit — How low- and modest-income Canadians can take full advantage of the newly renamed CGEB, its one-time top-up, and the rate increases ahead.
• How to Maximize Savings Under Canada’s Middle-Class Tax Cut & Non-Refundable Credit Changes — With the lowest marginal federal rate now 14% and non-refundable credits tied to it, most Canadians can expect savings—but there are important exceptions where the new Top-Up credit ensures fairness.
• Case Study: Impact of Bill C-4 for a Two-Income Household — Exploring how the affordability measures, tax rate change, and CGEB top-up affect a middle-class two-income family with children.
• How to Optimize Tax Planning with Canada’s New Marginal Rate Structure — With the lowest federal tax rate dropping to 14% in 2026, individuals and small businesses need to rethink tax planning strategies to capture savings and avoid surprises.
• Ensuring Your Tax Compliance Amidst Canada’s 2026 Rate & Tariff Updates — New laws and tariff extensions are changing the rules—if you're not careful, you could face penalties or miss out on relief. Here's what’s required now.
• Setting Up an Entity in Canada: Using Employee Ownership Trusts (EOTs) Permanently — Canada is making the Employee Ownership Trust (EOT) tax exemption permanent, offering a novel structure for business succession and employee wealth sharing.
• Tax Planning Strategies in Light of Canada’s 2026 First Personal Income Tax Rate Cut — Canada’s cut to its lowest federal personal income tax rate has shifted tax planning priorities—especially for low- and middle-income taxpayers looking to maximize savings.
• Entity Setup and Credits: Leveraging Provincial Tax Incentives for Clean Economy Projects — New provincial incentives and CRA priorities mean entities involved in clean energy, critical minerals, or infrastructure can benefit from expedited rulings and enhanced tax credits—if structured correctly.
• Tax Planning Strategies Under Canada’s New Middle-Class Tax Cut and Top-Up Credit — With the lowest federal personal income tax rate dropping to 14% in 2026, understanding the non-refundable credit adjustments and new top-up credit is essential for maximizing savings.
• How Canada’s EOT Exemption Offers a Powerful Tax Planning Tool in 2026 — Discover how the permanent Employee Ownership Trust (EOT) exemption transforms business succession and capital gains planning for owners in Canada.
• How Canada’s EOT Exemption Now Permanently Favors Business Succession — Canada just made a major tax move to support businesses transitioning to employee ownership — here’s what owners and workers need to know.
• How Canadians Can Navigate the New Lowest Marginal Tax Rate Changes in 2026 — The federal lowest marginal rate dropped in 2026 and altered how many non-refundable credits apply—this article breaks down what it means and how to plan.
• Entity Setup Insights: Choosing a Structure with the New CGEB and Tax Rate Cuts in Mind — Small businesses or new entities need to reexamine entity structure in light of Canada’s new benefit scheme and the lowest personal income tax rate cut—this could affect whether a sole proprietorship, incorporation, or partnership is optimal.