Intelligence

Article
Understanding Canada’s new "Productivity Mega Deduction": Broad-based, immediate, and permanent expensing
Canada's new Productivity Mega Deduction promises to slash the marginal effective tax rate on business investment to just 6.4%, positioning the country as the most competitive G7 nation for capital deployment. This permanent tax incentive extends immediate expensing to roughly 65% of capital assets, fundamentally reshaping the economics of investing in Canadian operations across manufacturing, energy, technology, and resource sectors.
CanadaTax
Gowling WLG
Article
CRA To Prioritize Advance Ruling Requests For Large Investments
The Canada Revenue Agency has announced a new priority system for advance income tax ruling requests, targeting investments of at least $1 billion in Canada. This initiative aims to accelerate the tax certainty process for major investors by reducing processing times and providing binding guidance on how specific Income Tax Act provisions apply to proposed transactions.
CanadaTax
Osler, Hoskin & Harcourt LLP
Article
Canadian Prime Minister Announces ‘Productivity Mega Deduction’
Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.
CanadaTax
Osler, Hoskin & Harcourt LLP
Article
Cinq développements en matière de fiscalité à surveiller cet automne
Le paysage fiscal canadien connaît des transformations majeures avec l'élargissement des pouvoirs de vérification de l'ARC, l'utilisation accrue de l'intelligence artificielle dans l'administration fiscale, et la mise en œuvre d'un nouveau régime de prix de transfert. Les entreprises doivent également naviguer les implications fiscales complexes des tarifs douaniers canado-américains et comprendre les récentes décisions judiciaires qui façonnent l'interpr
CanadaTax
Blake, Cassels & Graydon LLP
Article
Donating Appreciated Publicly Traded Securities To Charity
When the holiday season approaches and the calendar year nears its end, many Canadians look to support the causes they care about while also managing their tax position.
CanadaTax
Rotfleisch & Samulovitch P.C.
Article
Withdrawing A Guilty Plea Years Later: What Bernier v The King Teaches Canadian Taxpayers Facing Tax Fraud Charges
Pleading guilty to a tax fraud charge is rarely the end of a taxpayer’s troubles. In Bernier v The King, a taxpayer who pleaded guilty to Income Tax Act and Excise Tax Act offences in 2022 tried, more than three years later, to reopen his case.
CanadaTax
Rotfleisch & Samulovitch P.C.
Article
Holding Or Moving Cryptocurrency In A Corporation: Learn How CRA’s Taxes Passive Income From Digital Assets
Canadian business owners increasingly ask whether Bitcoin, Ethereum, stablecoins and other crypto-assets should be purchased personally or through a corporation. The question commonly arises where an operating company has accumulated retained earnings and the owner-manager does not need to withdraw all of those funds for personal spending.
CanadaTax
Rotfleisch & Samulovitch P.C.

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