Research and insights

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

Search: capital gains · Jurisdiction: Canada

Page 9 of 11 · 214 published records

• Tax Planning with Canada’s Newly Reduced Lowest Federal Tax Rate — With the low-end federal tax rate dropping to 14% starting in 2026, Canadians can adjust withholding, deductions, and income timing to maximize their tax savings.
• Planning Your Finances Given Canada’s Middle-Class Tax Cut: What You Should Do — With the first federal income tax rate dropping from 15% to 14% (effective July 1, 2025) and new top-up credit proposals in place, this article helps middle-income earners optimize deductions, credits, and payroll withholding.
• Capital Gains Inclusion Rate in Canada: How the 2026 Changes Impact Individuals, Trusts, and Corporations — The inclusion rate for capital gains is rising for many taxpayers come January 1, 2026—but exemptions and thresholds make a big difference. Here's a deep dive.
• Strategic Moves for Real Estate Investors under Canada’s Capital Gains Deferral — How proposed capital gains inclusion changes, including new entrepreneur incentives, may affect real estate investors and small business owners.
• Maximizing Savings with Canada’s New Lowest Tax Rate Cut — How lowering the lowest federal personal income tax rate from 15% to 14% (effective July 1, 2025) changes strategies for individuals and families looking to minimize taxes.
• Northern Residents, Big Changes: Haida Gwaii Reclassification and Beyond — Recent changes mean residents of Haida Gwaii can now claim full northern residents deductions starting for 2025—plus new crowdfunding for small business capital gains rollovers.
• How Entrepreneurs Can Structure Their Business Entity in Canada Post-Budget 2025 — Budget 2025 proposes new rules affecting entities: SR&ED expansions, trust transfers, and tax deferral through tiered structures, shaping how start-ups choose entity form.
• Compliance Essentials for Capital Gains Changes Coming in 2026 — New inclusion rates for capital gains, expanding exemptions, and trust taxation changes are arriving January 1, 2026—ensure you understand your obligations and prepare to comply fully.
• Planning for Canada’s Middle-Class Tax Cut: What You Need to Do Now — As Canada lowers its first personal income tax rate from 15 % to 14 % effective July 1, 2025, middle-income individuals should know how this impacts withholding, tax credits, and planning opportunities.
• Entity Setup Spotlight: Structuring Startup Corporations Under Tax Laws in Transition — With Budget 2025 and consultations underway, new entity structuring options and pitfalls for Canadian startups are emerging—especially for founders owning small business shares and navigating new capital gains and investment rules.
• Digital Nomads and Canadian Tax: What’s New in 2025 and Beyond — For remote workers, consultants and nomads with ties to Canada, recent changes—like tax rate cuts and trust rules—can materially affect their residency, trust exposure and tax liability.
• What Every Canadian Small Business Should Know: Expanded Tax Credits and Compliance Duties in 2025–2026 — With critical mineral credits expanding, revised rules for small business shares, and tougher penalties for certain sectors, small businesses need clarity now to stay compliant and capture available tax savings.
• Planning Ahead for Canada’s 2026 Capital Gains Changes: What Investors Need to Know — With significant changes to capital gains taxation coming into effect on January 1, 2026, savvy investors need to understand the new rules—such as increased inclusion rates and exemptions—to optimize their positions before the deadline.
• Setting Up a Canadian Entity: What Foreign Entrepreneurs Must Know in 2026 — Setting up in Canada? Learn how entity structure, capital gains, and tax treaty issues affect foreign entrepreneurs—and make the most of recent changes to cost allowances and exemptions.
• Planning Around Capital Gains Changes: What Individuals Should Know in 2025-2026 — With the inclusion rate increase on hold until January 1, 2026, and a $250,000 annual threshold in place for individuals, tax planning around capital gains has new urgency—these strategies can help you stay ahead.
• Tax Residency & Non-Resident TFSA Rules: What Digital Nomads Should Know — If you live abroad but still have Canadian ties, these TFSA & residency rules can impact your savings, contribution room, and tax exposure — here’s your survival guide.
• Understanding Canada’s Capital Gains Deduction Expansion & AMT Changes for Entrepreneurs — Recent changes broaden small business capital gains rules and tweak alternative minimum tax—especially meaningful for business-owners planning exits.
• Entity Setup & Structuring: Planning for Capital Gains Changes Starting January 2026 — Legislative changes coming in 2026 to capital gains rules mean Canadian business owners and investors need to revisit their entity structure and transaction timing.
• Deferred Capital Gains Inclusion Rate: What Investors & Trusts Should Know — Canada delayed its proposed hike to capital gains inclusion—knowing the impact, eligibility and filing rules could save you from penalties and surprises.
• Compliance Essentials: Preparing for Canada’s 2026 Capital Gains Regime — With major changes to how capital gains will be taxed as of 2026, ensuring compliance requires understanding new thresholds, reporting duties, and planning during the transition.