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A number of years ago, the government introduced legislation that exempts from taxation realized capital gains when publicly traded securities are gifted directly to registered charities.

As many of our readers know, the Canadian Income Tax Act (the "Act") provides for an unlimited exemption from the imposition of Canadian income tax on the gains resulting from a disposition of a "principal residence".

When the white smoke emerged, and Robert Prevost became Pope Leo XIV on May 8, 2025, he didn't just assume the spiritual leadership of over a billion Catholics.

When I read the UK's discussion document, I immediately turned my mind to Canada and the US.

In this article, the authors consider the effect the U.S. Tax Cuts and Jobs Act may have on Canada regarding both U.S. inbound and outbound investments

It's no secret that perceptions and laws regarding cannabis have changed significantly in recent years, with medicinal and adult use becoming legal in some form or another in Canada and many states in the US.

The Financial Transactions and Reports Analysis Centre of Canada ("FINTRAC") is a government agency tasked with facilitating the detection, prevention, and deterrence of money laundering and the financing of terrorist activities.

At that time, it was clear that the United States was moving toward becoming a friendlier place for entrepreneurs and companies to expand their footprint.

The recent case of Livingston v The Queen from the Tax Court of Canada has once again thrust the replacement property rules in section 44 of the Income Tax Act in the spotlight.

Air travel can be stressful. Rising airfares and hotel costs, flight cancellations, pilot strikes, long security wait lines, and lost luggage are just some of the headaches that travellers...

On January 17, 2017, I published a blog about the new Alberta Investor Tax Credit program. For those of you who read my original blog, you'll know that I was and remain very critical of the new program.

That day, and most of my summer since, have been anything but a vacation.

Donald Trump infamously called the North American Free Trade Agreement (NAFTA) "the single worst trade deal ever approved by [the United States]" and vowed to withdraw from the deal once elected.

Bill C-3 has opened doors for thousands of Americans to claim Canadian citizenship through ancestry, but this newfound status comes with an unexpected complication. Despite holding a Canadian passport and living permanently in Canada, US citizens remain subject to IRS tax obligations and reporting requirements that can create significant financial and administrative burdens for dual citizens.

The 2017 US tax reform was breathtaking in the speed of its enactment, the breadth of its international provisions, and its complexity.

Created by Congress in 1990, the EB-5 Immigrant Investor Program was intended to stimulate the US economy through job creation and capital investment by foreign investors.

On January 17, 2014, the Canada Revenue Agency finally announced its intention to introduce a registration system for tax preparers who prepare tax returns for a fee.