Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 9 of 23 · 449 published records

• How the 2026 Middle-Class Tax Cut Changes Your Personal Income Tax Strategy — With the lowest federal personal income tax rate dropping to 14% in 2026, practical re-planning can help Canadian individuals take full advantage of savings and avoid pitfalls.
• Enhanced Oil Recovery Joins the CCUS Credit: What That Means for Clean Economy Investors — Canada is expanding eligibility under its Carbon Capture, Utilization & Storage tax regime by recognizing Enhanced Oil Recovery—read what qualifies, timing, and game-changing opportunities.
• Maximizing Tax Savings Under Canada’s Lower First Income Tax Rate — With the first marginal federal income tax rate dropping to **14% in 2026**, many non-refundable tax credits also decrease in value. Here's how to plan to keep more of what you earn when credits lose their punch.
• Maximizing Canadian Non-Refundable Tax Credits After the 2025-26 Middle-Class Tax Cut — How the recent reduction of Canada’s lowest federal personal income tax rate impacts non-refundable tax credits — and what you can do to ensure you aren’t disadvantaged.
• Key Compliance Changes for Small Businesses in Canada (2026) — Recent tax compliance updates you need to know—ranging from reduced tax rates to new filing obligations—for small and medium enterprises.
• Navigating Canada’s Employee Ownership Trust Tax Exemption — How the permanent Employee Ownership Trust (EOT) exemption can benefit your business structure and provide tax advantages for owners and employees alike.
• Digital Nomads in Canada: New Border Proof Requirements as of May 26 2026 — Remote workers entering Canada as visitors now face stricter documentation requirements. Here's what digital nomads must show at the border starting late May 2026.
• How the New Margin Tax Rate Cut Affects Everyday Canadians — Canada’s reduction in the lowest personal income tax rate delivers **immediate savings**—especially for lower and middle-income earners. Learn step-by-step how this change works and how you can benefit this tax year.
• Entity Setup & Trust Structures under the New T3 Reporting Rules: Bare Trusts, Beneficial Ownership, and FMV Thresholds — New trust reporting rules under Bill C-15 introduce exemptions and thresholds for bare trusts and trusts with small asset values. Entrepreneurs and advisors must recalibrate strategy in entity setup and ownership disclosure.
• Transfer Pricing Overhaul under Bill C-15: What Corporates Need to Know for Cross-Border Deals — Canada’s legislative overhaul of section 247 introduces sweeping changes to transfer pricing rules—this guide unpacks the “single operative adjustment rule,” documentation shifts, and how to audit-proof your international related-party transactions.
• Prescribed Interest Rates & First-Time Home Buyer GST Rebate: Key Compliance Updates for 2026 — New rules around interest rates and GST/HST rebates for first-time home buyers bring compliance implications—important for real-estate professionals and aspiring homeowners alike.
• Tax Planning Event: Using the Employee Ownership Trust Exemption to Succession Plan — Starting in 2026, the Employee Ownership Trust capital gains exemption becomes permanent, offering an appealing tool for business owners planning exits or selling to worker co-ops.
• Corporate Tax Credit Reforms Across Provinces: What SR&ED & BC, MB, NL Changes Mean in 2026 — Provincial corporate tax credits are being updated—new permanencies, alignments with federal rules, and expanded eligibility including SAFEs and capital expenditures.
• Top-Level Tax Planning Strategies for Digital Nomads in Canada Post-Bill C-4 — With Bill C-4 in force, digital nomads in or entering Canada must adjust planning around residency status, deductions, and benefit access to optimize their tax outcomes.
• How Canada’s New Section 247 Transfer Pricing Rules Impact Multinationals — Canada has modernized its transfer pricing rules as of March 2026, with implications for multinationals and international entities doing business in Canada.
• Starting 2026: What Digital Nomads Need to Know About New Canadian Income Tax Brackets — Federal tax bracket changes effective July 1, 2025, continue into 2026—digital nomads with Canadian-source or residency-based income should understand thresholds to avoid surprises.
• Entity Setup: Choosing Between Canadian Federal & Provincial Credits for Manufacturing Companies — Canada’s Spring 2026 Update and provincial corporate tax changes offer new tax credits for manufacturing investments—this article helps companies choose the right setup to optimize incentives.
• Digital Nomads and Non-Resident Tax Residency in Canada: What’s Changed in 2026 — Recent updates make tax residency rules and cross-border compliance more critical for digital nomads. Learn how Canada’s Spring Update impacts your status, deductions, and recommended best practices.
• Tax Compliance Strategies for Self-Employed Canadians in 2025/2026 — From new filing deadlines to digital service enhancements, here’s how self-employed individuals can stay compliant and reduce stress for the 2026 season.
• Ensuring Compliance: Recent CRA Updates Every Canadian Should Know — Staying compliant is easier when you understand recent changes in CRA policies — from benefit eligibility to prescribed interest rates and filing deadlines.