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Under the Canadian tax law system, Canadian taxpayers are subject to income taxation at both the Federal and Provincial levels of government.

As of late 2024, the state of cryptocurrency is dynamic and evolving, influenced by a combination of regulatory developments, technological innovations, and market trends.

This is Part I of the series, which focuses the conceptual aspect of the tax voluntary disclosure programs around the world and discusses how tax voluntary disclosure programs have affected taxpayers and the governments.

MNR v Cameco Corporation (2019 FCA 67) shows that the Canada Revenue Agency's tax-audit powers—while broad—come with limits.

The decision in Panneton v. The King is an important reminder of how strictly Canadian courts apply section 160 of the Income Tax Act.

In Canadian corporate tax planning, few concepts create as much confusion—or as much unexpected tax exposure—as the adjusted cost basis of a corporate-owned life insurance policy.

The Canada Revenue Agency (CRA) possesses a wide range of administrative and enforcement powers in carrying out its mandate as the nation's tax authority.

In January 2024, the Canada Revenue Agency's Income Tax Rulings Directorate published its first two technical interpretations on the newly minted "house flipping" rules under section 12 of the Canadian Income Tax Act.

Several provisions of Canada's Income Tax Act (the "Tax Act") allow individuals to claim medical expenses as a deduction. This includes subsection 118.2 of the Tax Act, which allows a taxpayer to claim medical expenses for a dependant.

Section 160 of the Income Tax Act is a tax collection tool. It thwarts a taxpayer's attempts at moving money beyond the tax collector's reach by placing it in presumably friendly hands.

The Non-Resident Speculation Tax (NRST) was introduced to address concerns about non-resident investors purchasing Ontario homes primarily for speculative purposes.

When a loved one dies, taxes can impose a substantial and often unexpected burden on their estate.

Milne v The King is a 2026 decision from the Tax Court of Canada regarding taxpayer eligibility for the Canada Emergency Rent Subsidy (“CERS”) program in which the taxpayer operated a business out of a dedicated portion of his home.

With Canadians limited from foreign vacations and many Canadians working remotely over the past year due to the COVID-19 pandemic, there has been a boom in purchasing cottages and other recreational properties.

On Friday June 9 CRA released proposed changes to the Voluntary Disclosures Program (VDP or Canadian Tax Amnesty).

This article describes more specialized tax-attribution rules in the Canadian tax system—specifically, those applying to diverted payments, income-splitting with minors, holding corporations, and revocable trusts.

For U.S. federal income-tax purposes, one may hold one of two sorts of interests in a partnership—or any entity that the U.S. taxes as a partnership, such as a limited liability company: a capital interest or a profits interest.