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A Canadian-controlled private corporation (CCPC) is defined in subsection 125(7) of the Income Tax Act as a private corporation resident in Canada, not controlled directly or indirectly by a non-resident, a public corporation, or a combination of the two.

Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.

Campbell v Attorney General of Canada (2018 FC 683) provides yet another example of the futility in resisting a Canada Revenue Agency tax audit.

Subsection 112(3) of the Income Tax Act is a stop-loss rule that limits losses from the disposition of shares held as capital property.

Tax authorities worldwide continue to refine their voluntary disclosure programs to encourage taxpayers with unreported income to come forward. Israel recently launched a new disclosure plan focusing on cryptocurrency and high-value assets.

It is not uncommon within incorporated family businesses or other closely-held private corporations for the shareholders of that business to also act as the employees of the corporation's business.

Rectification boasts one important difference from a mere amendment. Unlike a document amended by the parties themselves, a rectified document can undo a tax consequence resulting from its pre-rectified form.

The Tax Court of Canada in 3792391 Canada Inc. v The King, 2023 TCC 37, found the tenant to be liable for a failure to withhold and remit tax on rental payments made to the tenant's non-resident landlord.

For Canadian small business owners, determining the most tax-efficient method to draw income from a corporation is a key strategic challenge.

If a building meets the definition of being substantially renovated under subsection 123(1) of the Excise Tax Act, and is part of a residential complex, then it may be treated as a new house for GST/HST purposes.

In June 2025, the Tax Court of Canada (TCC) handed down the decision in Schwarz v. HMK, 2025 TCC 86, dismissing the taxpayer's request for an extension of time to file an appeal in respect of his 2008 to 2014 taxation years.

In August 2024, the Tax Court of Canada delivered its judgment in Watts v The King, 2024 TCC 100, awarding the Crown (CRA) costs beyond the standard tariff amounts, commonly referred to as "enhanced costs," in a lump sum of $30,000.

Recent changes to the Alternative Minimum Tax (AMT) in Canada could have significant implications in various tax planning areas. Understanding how these changes affect your tax situation is crucial for minimizing your tax liability.

In R v Posteraro and Dyck, 2014 BCPC 31, a voir dire about the admissibility of evidence in criminal proceedings for tax evasion, the CRA revealed that it had an internal policy to audit any loss carryover claim exceeding $200,000.

The United States' One Big Beautiful Bill (OBBB), signed into law in 2025, represents a sweeping tax overhaul for individuals and corporations.

Entering the housing market is not easy these days and this is true in many communities across Canada. Prices are high, competition is stiff and market conditions seem to shift quickly.

A taxpayer is subject to many types of taxes and the rules for each type of tax are laid out in a piece of legislation.