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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Budget 2025: "Inefficient" Underused Housing Tax Eliminated

The Underused Housing Tax (the "UHT") is levied at a rate of 1% annually on the value of vacant or underused residential property in Canada.

ML

McMillan LLP

Budget 2025: Accelerated Depreciation (The So-called "Productivity Super-Deduction") & Combatting Tax Deferral Through Tiered Corporations

Budget 2025 announces various measures relating to the accelerated expensing of tax depreciation on certain capital properties (as well as reiterating the Government's intention to proceed with certain previously announced...

ML

McMillan LLP

2025 Federal Budget: Selected Tax Measures

On November 4, 2025 (Budget Day), the Government of Canada released its 2025 federal budget (Budget 2025), which proposes to introduce a number of noteworthy tax measures, including...

BC

Blake, Cassels & Graydon LLP

IBA Daily Newspaper - Doing Business In Canada

Canada has one of the most highly educated and skilled workforces in the world. This combined with free healthcare and accessible childcare rates makes Canada one of the most attractive regulatory regimes to set up shop.

GR

Gardiner Roberts LLP

Budget 2025: Welcome Relief For The Aircraft And Boating Industries From The Federal Luxury Tax

ML

McMillan LLP

Budget 2025: Select Tax Administration And Dispute-Resolution Measures

ML

McMillan LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

F

Fasken

Les actions ordinaires peuvent-elles être visées par la partie VI.1 de la Loi de l'impôt sur le revenu? Attention aux risques dissimulés dans les conventions entre actionnaires

MT

Miller Thomson LLP

La stratégie du report rétrospectif d'une perte, un mécanisme pour prévenir la double imposition des successions

MT

Miller Thomson LLP

Budget 2025: A "Modernization" Of Canada's Transfer Pricing Regime

ML

McMillan LLP

Budget 2025: It Is Time To Stop The Fraudulent GST/HST Carousel

ML

McMillan LLP

2025 Federal Budget Tax Highlights

CM

Crowe MacKay LLP

Budget 2025: Building Canada's Strength

C

Cassels

Federal Budget 2025

MT

McCarthy Tétrault LLP

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Mondaq

Highlighted Content

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

RS

Rotfleisch & Samulovitch P.C.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

RS

Rotfleisch & Samulovitch P.C.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

RS

Rotfleisch & Samulovitch P.C.

When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Withholding Tax

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

In April 2025, the Canada Revenue Agency (CRA) issued the Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, which can be relied upon as the accurate summary of the CRA's interpretation regarding subsection 15(2) of the Income Tax Act (ITA) and its related provisions.

RS

Rotfleisch & Samulovitch P.C.

IBA Daily Newspaper - Doing Business In Canada

Canada has one of the most highly educated and skilled workforces in the world. This combined with free healthcare and accessible childcare rates makes Canada one of the most attractive regulatory regimes to set up shop.

GR

Gardiner Roberts LLP

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : Septembre 2025

À l'occasion de notre récente tournée, Perspectives fiscales de McCarthy Tétrault, des intervenants du groupe national de droit fiscal de McCarthy Tétrault...

MT

McCarthy Tétrault LLP

Methanex Case And International 'Treaty Shopping' In Search Of Better Tax Breaks: Lessons For Canadian Corporations

RS

Rotfleisch & Samulovitch P.C.

The Methanex Case: Trinidad And Tobago Courts Uphold International Tax Principles, Scrutinize 'Treaty Shopping' And Lessons For Canadian Multinational Corporations

RS

Rotfleisch & Samulovitch P.C.

Moving South For The Winter? How That May Impact The Taxes You Owe

DS

Devry Smith Frank LLP

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

Real Tax Compliance Provisions For (Notional) Cash Pooling

BL

Borden Ladner Gervais LLP

Making Sense Of The Recent Canadian Tax Announcements And Proposed U.S. Tax Measures

GW

Gowling WLG

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Inheritance Tax

6 Strategies To Minimize Probate Fees In Your Estate Plan

Probate is the legal process through which a deceased person's will is validated by the courts, and the administration of his or her estate is carried out according to the terms of the will.

RS

Rotfleisch & Samulovitch P.C.

The GRE: What It Is, Why Use It, And How To Keep It

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

OE

O'Sullivan Estate Lawyers LLP

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

Trusts are a common and effective tax planning tool for the distribution of income amongst different recipients.

RS

Rotfleisch & Samulovitch P.C.

"Until Death Do Us Part": Am I Responsible For My Partner's Tax Bill?

MT

Miller Thomson LLP

Looking To Make 2025 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

MP

Moodys Private Client Law LLP

How An Heir Was Taxed 75% By The UK, Spain On His Inheritance (Just Crumbs Left) And How Tax Treaties Prevent Double Taxation

RS

Rotfleisch & Samulovitch P.C.

Using A Trust In Your Estate Plan

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

Canada Employment

F

Lawyers Financial

Navigating The New Tax Rules For Intergenerational Business Transfers

CM

Crowe MacKay LLP

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Transfer Pricing

CRA's Expanding Use Of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need To Know Now

From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool.

RS

Rotfleisch & Samulovitch P.C.

2025 Federal Budget: Selected Tax Measures

On November 4, 2025 (Budget Day), the Government of Canada released its 2025 federal budget (Budget 2025), which proposes to introduce a number of noteworthy tax measures, including...

BC

Blake, Cassels & Graydon LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

The Minister of Finance (Canada), the Honourable François-Philippe Champagne, presented the Government of Canada's (the "Federal Government") 2025 Federal Budget ("Budget 2025") on November 4, 2025 ("Budget Day").

F

Fasken

Budget 2025: A "Modernization" Of Canada's Transfer Pricing Regime

ML

McMillan LLP

2025 Federal Budget Tax Highlights

CM

Crowe MacKay LLP

Budget 2025: Building Canada's Strength

C

Cassels

Federal Budget 2025

MT

McCarthy Tétrault LLP

Pens Down In The Elbows Up Era: Budget 2025 Nibbles At The Edges

WD

Wildeboer Dellelce LLP

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

MT

Miller Thomson LLP

See more

Tax Authorities

Budget 2025: "Inefficient" Underused Housing Tax Eliminated

The Underused Housing Tax (the "UHT") is levied at a rate of 1% annually on the value of vacant or underused residential property in Canada.

ML

McMillan LLP

2025 Federal Budget: Selected Tax Measures

On November 4, 2025 (Budget Day), the Government of Canada released its 2025 federal budget (Budget 2025), which proposes to introduce a number of noteworthy tax measures, including...

BC

Blake, Cassels & Graydon LLP

IBA Daily Newspaper - Doing Business In Canada

Canada has one of the most highly educated and skilled workforces in the world. This combined with free healthcare and accessible childcare rates makes Canada one of the most attractive regulatory regimes to set up shop.

GR

Gardiner Roberts LLP

Budget 2025: Welcome Relief For The Aircraft And Boating Industries From The Federal Luxury Tax

ML

McMillan LLP

Budget 2025: Select Tax Administration And Dispute-Resolution Measures

ML

McMillan LLP

Luxury Tax Grounded: What Budget 2025 Means For Canada's Aviation Industry

C

Cassels

Les actions ordinaires peuvent-elles être visées par la partie VI.1 de la Loi de l'impôt sur le revenu? Attention aux risques dissimulés dans les conventions entre actionnaires

MT

Miller Thomson LLP

Budget 2025 Includes Tax Incentives To Promote Investment And Innovation In Canada

MT

McCarthy Tétrault LLP

Charity Law Perspectives – Budget 2025

Canada Technology

MT

McCarthy Tétrault LLP

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Latest Videos

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Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

BTC Series: A Tip For Tax Season (Video)

WG

Watson Goepel LLP

Tax Litigation Video Series - Introduction (Video)

AB

Aird & Berlis LLP

2024 Budget Changes: Real Estate, Home Taxes And Rentals

FH

FH&P Lawyers

Leafs' Leader, Tavares, Challenges CRA Over Tax Dispute (Video)

RA

Rosen & Associates

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