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Non-Canadian investors who are considering real estate based lending in Canada should be aware of certain regulatory requirements or limitations in Canada.

Cloud computing services will soon be subject to Manitoba's retail sales tax ("RST"). In its 2025 Budget, the Province announced an expansion of the RST to apply to cloud computing services.

The recent case of Picard v. Estate Ligotte 2019 QCCA 254 provide an illustration of what happens when a person makes a will but leaves important financial matters either unresolved or left

In addition to clarifying some pertinent tax rules relating to charities, the Budget includes some disappointing announcements.

When several world-leading tech companies made front-page news for their tax affairs in 2013, nobody in the business world was left in any doubt—tax matters more than ever to today's ambitious companies.

Budget 2024 was released on April 16, 2024, and it contained several proposed changes to Canada's tax system. Over the next several days, Dentons Canada's...

The federal government proposed new tax reporting rules for trusts in the 2018 budget, which have now come into effect for the 2021 and subsequent taxation years

To become certified, the qualifying non-resident employer must file Form RC473, Application for Non-Resident Employer Certification.

The Canada Revenue Agency ("CRA") commented in 2022-0953121E5 dated August 30, 2023 whether an organization ("AbcCo") would continue to qualify as a non-profit organization ...

In February we wrote about a discussion draft of Action 6 of the Action Plan on Base Erosion developed by the Organisation for Economic Co-Operation and Development at the request of the G20.

The release of a joint CBC / Toronto Star investigation earlier this week has made headlines across the world and calls Canada's tax system into question.

On March 27, 2012, Finance Minister Dwight Duncan tabled the Ontario government’s 2012 Budget, "Strong Action for Ontario", which lays out a five-year plan to eliminate Ontario’s deficit by 2017-18 while protecting and building on Ontario’s achievements and ensuring strong job growth into the future.

The Ontario Ministry of Finance considers partnerships and most trusts to be transparent for Ontario land transfer tax (LTT) purposes.

Ontario Minister of Finance Charles Sousa announced a reduction to the small business tax rate to take effect on January 1, 2018.

Canadian taxpayers with an interest in a partnership that holds specified foreign property may face uncertainty when assessing their form T1135 filing obligations.

The Tax Court of Canada dismissed an appeal by an Aboriginal taxpayer relating to assessments for the 2000 to 2002 taxation years.

As COVID-19 travel restrictions are lifted, individuals who are usually resident in another country but sheltered in place in Canada during the pandemic may decide to return to their countries of residence.