Research and insights

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

Search: income tax · Jurisdiction: Canada

Page 1 of 23 · 449 published records

• Canada’s 2026 Tax Compliance Calendar: RRSP, TFSA, Filing, and Benefit-Eligibility Triggers — A filing obligation can arise even when income is low or no tax is payable. Use this CRA-based calendar to identify the deadlines and events that require action for individuals, families, and registered-plan holders.
• Non-Residents and Departure Tax: Understanding Your Obligations When Leaving Canada — Leaving Canada has tax consequences—including deemed dispositions and reporting obligations. Here's what digital nomads and expatriates need to know to avoid surprises.
• Avoiding Penalties: Recognizing & Avoiding Aggressive Tax Schemes — Learn how to spot common tax-avoidance schemes and what the CRA is doing to protect Canadians from false promises of tax savings.
• TFSA & RRSP 2026 Updates Every Saver Needs to Know — Stay up-to-date on contribution limits, regulatory updates, and recent changes to registered plans that directly impact your savings strategy.
• How to Leverage CRA’s New Advance Income Tax Ruling Priority for Major Investments — Discover how the CRA’s September 14, 2026 priority for binding rulings on $1B+ investments enhances certainty and how to make it work for you.
• Navigating the Livestock Tax Deferral: A Tactical Guide for Canadian Farmers — For farmers in prescribed regions hit by extreme weather, the livestock tax deferral tool under section 80.3 of the Income Tax Act offers meaningful relief—this article explains eligibility, calculation, and best practices.
• Transfer Pricing Reform Under Bill C-15: What Canadian Multinationals Need to Know Now — Canada’s overhaul of transfer pricing rules under Bill C-15 introduces major changes to how cross-border related-party transactions are reviewed and documented—this article breaks down what has changed, why it matters, and how to adapt.
• Living the Digital Nomad Life in Canada: Tax Rules You Need to Master — For Canadians working remotely abroad or foreigners working remotely from Canada, recent reporting changes and simplified returns impact your tax obligations.
• Navigating Provincial Tax Rate Changes: Ontario Example and Strategic Planning — Ontario cut its lower corporation income tax rate as of July 1, 2026 — here’s how to use this, and similar provincial changes, in your structure and filings.
• Trust Reporting and the 21-Year Rule: What Trustees Must Do Now — Recent changes to the 21-year deemed disposition rule mean many trusts need to revise reporting and tax-planning structures.
• Compliance Essentials: New Reporting Rules and Administrative Updates for Registered Plans — New reporting obligations and investment qualification updates are coming for RRSPs, TFSAs, and other registered plans—plan administrators need to act now.
• Navigating Tax Complexity for Online Entrepreneurs & Digital Nomads in Canada — Living or earning abroad? Canadian digital nomads must understand residence, source rules, and international reporting to stay compliant.
• How to Leverage the Middle-Class Tax Cut in Your 2026 Tax Return — A detailed guide on how the lowering of Canada’s lowest federal tax rate affects deductions, tax brackets, and planning opportunities for 2026.
• Using Common Reporting Standard (CRS) Changes to Stay Compliant as a Cross-Border Saver — With enhanced financial account reporting coming into force January 1, 2027, savers with foreign connections need to adjust how they report and certify accounts under Canada’s CRS rules.
• RRSP & RESP Qualified Investment Redefined: What Pensioners and Parents Need to Know — Canada is changing its rules on what counts as a “qualified investment” for registered plans—impacting RRSPs, RRIFs, RESPs, RDSPs and spousal transfers. Key updates take effect in 2027.
• Part XIX Reporting & CRS Changes Coming January 1, 2027: What Financial Institutions Need to Know — Canada’s enhanced Common Reporting Standard rules mean greater reporting obligations, stricter due diligence, and new data requirements for financial institutions from 2027.
• Digital Services Tax Repealed: Implications for Canadian Businesses and Multinationals — With Canada’s Digital Services Tax repealed retroactively, businesses must adjust reporting, refunds, and international tax planning.
• New Rules for International Income: Common Reporting Standard Effective 2027 — Amendments to Part XIX of the Income Tax Act under the Common Reporting Standard coming January 1, 2027 — learn obligations and compliance tips for financial institutions and individuals.
• Maximizing Tax Efficiency: Canadian TFSA & RRSP Strategies — Explore how to optimize your contributions to registered accounts like the TFSA and RRSP to achieve tax savings now and retirement security later.
• How Canada’s TFSA & RRSP Rules Work for Digital Nomads and Cross-Border Earners — For those working remotely across borders or relocating internationally, understanding Canadian registered savings rules like TFSA and RRSP is crucial — here’s how they apply if you’re a digital nomad.