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The foreign buyer tax is a property transfer tax in Ontario and British Columbia. The foreign buyer tax is imposed by the provincial governments under their land transfer tax statutes.

The Canada Revenue Agency ("CRA") is an administrative body and, as a result, it may only exercise powers given to it expressly by statute, of which the provisions of the Income Tax Act are the most relevant to the majority of taxpayers.

The Canada Revenue Agency (CRA) operates a dedicated unit known as the Criminal Investigations Program. This division is responsible for investigating tax fraud, tax evasion, and other tax-related offences.

Immigrants account for approximately a third of all business owners in Canada.

The Voluntary Disclosures Program, also known as tax amnesty, is a program offered by the Canada Revenue Agency that encourages a taxpayer to voluntarily come forward and disclose any inaccurate or unreported information concerning tax filings.

When a taxpayer receives an assessment or reassessment where the losses assessed differs from the taxpayer's filing position, the taxpayer can request a loss determination under subsection 152(1.1) of the Income Tax Act.

The Employer Health Tax is a payroll tax created by the Employer Health Tax Act in Ontario.

If an individual or corporation has paid or is paying a non-resident fees, commissions, or other amounts, for services performed in Canada, they may be obliged to withhold 15% of the payment as a withholding tax ...

As globalization and the use of technology continue to influence the lives and careers of individual taxpayers, often resulting in the requirement to work and/or live in different countries...

The tax protester movement is clearly a national phenomenon, with tax protesters in both the west and east having been recently convicted of tax evasion after successful CRA tax prosecutions.

The tax penalties levied under this section are called gross negligence penalties.

The Canadian Border Services Agency Assessment and Revenue Management ("CARM") is a multi-phase project that aims to modernize the collection of duties and taxes for commercial goods imported into Canada.

An Access to Information or Personal Information (ATIP) request allows a Canadian taxpayer to exercise his or her right to access records of government institutions, including personal information held by government institutions.

Although bitcoins and other digital currencies are often considered to be a cash equivalent, they are not the same as cash.

The GST/HST reverse charge mechanism introduced in Budget 2025 marks a significant shift in how Canadian telecom businesses handle GST/HST on specified telecommunication services.

When a Canadian taxpayer is assessed for Canadian income taxes owing, there is a limited amount of time within which they can file a Notice of Objection to the tax assessment if they disagree with the amounts owing.

The Federal Court of Appeal's decision in Boucher v. Canada, 2004 FCA 46, is a key precedent in Canadian tax litigation. The case examines whether a taxpayer's repeated reliance on frivolous arguments can justify the imposition of penalties and costs by the court.