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When a Canadian resident shareholder of a foreign corporation (the original corporation) receives from that corporation shares in another foreign corporation (the spin-off corporation), those shares are called spin-off shares.

The 2025 Canadian federal budget brings forward key amendments to the Income Tax Act, with a strong emphasis on restricting tax deferral practices among connected corporations.

To provide affordable housing to Canadians, the federal government offers several programs aimed at incentivizing property development and rental. One such initiative, administered through the tax system, is the Residential Rental Property (RRP) Rebate.

Subsection 220(3.1) of the Income Tax Act authorizes CRA to waive or cancel interest and penalties when fairness requires. The CRA applies this provision through its taxpayer relief program in accordance with Information Circular IC07-1R1, Taxpayer Relief Provisions (August 18, 2017).

The decision in Hunt v. Canada is an important constitutional and tax law case from the Federal Court of Appeal. The Court examined whether the “advantage tax” imposed on misuse of Tax-Free Savings Accounts (TFSAs) under the Income Tax Act was actually a penalty disguised as a tax.

On August 16, Newton, a leading Canadian cryptocurrency exchange based out of Toronto, announced that it would impose an annual "net buy limit" of $30,000 for certain crypto assets...

The U.S. Internal Revenue Service has released updated 2026 retirement-plan contribution limits for 401(k)s, IRAs, and related tax-advantaged and tax planning vehicles.

Many U.S. taxpayers with global investments are unaware of the harsh U.S. tax rules that apply to Passive Foreign Investment Companies, commonly known as PFICs.

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.

The government’s own Auditor General has confirmed it: if you call the CRA for tax advice, there is an 83% chance the answer will be wrong.

As the Paris Olympic ended in August 2024, tax experts from the UK warn that British athletes' gold medals could quickly lose their luster if participants unknowingly become liable for French taxes on income generated from the sport.

The Canadian Income Tax Act levies income tax on the worldwide income of resident Canadians.

It is the time of the year when the employers are required to make sure that they are documenting taxable benefits of their employees for the year of 2022, in order to prepare accurate T4s by February 28th of 2023.

In this case, the taxpayers, Steve Paquet and his company, 4527976 Canada Inc. ("Héritage"), appealed against income tax assessments for 2010-2013 for Paquet and 2010-2014 for Héritage.

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

Tax-Free Savings Accounts or TFSAs are a popular investment vehicle for Canadians. A taxpayer can contribute to his or her TFSA with after-tax income.

The Voluntary Disclosures Program (VDP) gives taxpayers a chance to come forward to the Canada Revenue Agency (CRA) to correct errors or omissions in their tax affairs.

Dealing with the CRA is a stressful and often expensive process. When the CRA blatantly mishandles a taxpayer's file, the taxpayer will often want to pursue civil litigation against the CRA for negligently handling his or her file.