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In Canadian tax law, members of a syndicate are generally treated the same when it comes to the tax consequences of their collective activities. The Income Tax Act does not define or explain the treatment of syndicate members.

Taxation has become an increasingly global issue as people, money and property move freely across borders.

Resellers may take up reselling as a hobby, side business or even their main source of income.

Under the Law Society Act and the Business Corporations Act (Ontario), lawyers and licensed paralegals are permitted to practice law and provide legal services in Ontario through...

A 401(k) plan is the cornerstone of retirement savings for millions of Americans, offering tax-advantaged contributions, employer matching, and long-term investment growth, and is best used in conjunction with professional tax planning.

If none of the factors are conclusive which is a very rare situation, you must ask the competent authority of each country to make a decision.

A commission-based car salesman’s attempt to deduct over $118,000 in employment expenses across two tax years was blocked in Chennenkunnath v. The King, 2026 TCC 112.

When a taxpayer files a tax return within 3 years of the end of the taxation year, the Canada Revenue Agency ("CRA") is obligated to refund to the taxpayer any overpayments of tax.

Though both may end up paying a similar tax rate on the income generated by their investments, the CCPC would be earning more income due to its higher starting capital.

For Canadians who are planning their retirement by investing their savings, the Tax-Free Savings Account (TFSA) has become an important supplement to the Registered Retirement Savings Plan (RRSP)

Federal Court of Appeal ruled that the CRA's review officer's failure to engage with the request for equitable treatment was unreasonable.

The 2025 federal budget significantly reshapes cryptocurrency taxation in Canada, with important implications for both individuals and businesses. The measures reflect a broader federal strategy to close compliance gaps and strengthen tax administration around digital assets.

Taxpayers may, under subsection 220(3.1) of the Income Tax Act ("Tax Act"), request relief for penalties and interest in what is referred to as a taxpayer relief application (formerly known as fairness application).

An Employee Ownership Trust (EOT) is a Canadian-resident trust designed to hold shares in qualifying businesses on behalf of employees, supporting succession planning and promoting employee ownership in small and medium-sized enterprises.

Generally speaking, the starting point regarding the administration of income tax law in Canada is subsection 150(1), which states that a taxpayer must prepare and file an income tax return for each tax year ...

The Economic Substance Doctrine, codified under IRC §7701(o), is a critical anti-abuse rule in U.S. tax law. It ensures transactions have both a meaningful economic effect and a legitimate non-tax business purpose.

For individuals or corporations that are not tax residents in Canada, certain payments that they receive from Canadian sources are subject to withholding taxes.

A director of a corporation may be held personally liable when the corporation fails to deduct, withhold, remit, or pay certain taxes.