Canada: Withholding Tax

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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.

Retail Sales Tax On Cloud Computing Services

In its 2025 budget, the Manitoba government announced significant changes to the province's Retail Sales Tax (RST). Starting January 1, 2026, RST will be expanded to many cloud computing services...

MA

MLT Aikins LLP

Tax Debt In Canada: Bankruptcy, Consumer Proposals, Uncollected Taxes, And The CRA's Approach

Uncollected taxes, encompassing unpaid personal income taxes, GST/HST, payroll source deductions, or corporate taxes, create significant challenges for taxpayers and the CRA.

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Ayre v The King, 2025 TCC 41 – Convoluted Charitable Gifts Made Through Questionable Financing Transactions ('Donative Intent' Under Section 118.1 Of The Tax Act)

Ayre v The King 2025 TCC 41 (Ayre) involves an appeal to the Tax Court of Canada of the Minister of National Revenue's assessments, which denied claims for charitable donation tax credits under section 118.1 of the Income Tax Act (the "Tax Act").

RS

Rotfleisch & Samulovitch P.C.

What Is The EFILE Program? Eligibility, Requirements, Obligations, And Revoking Of Registration: A Guide For Accountants & Tax Preparers

EFILE is an electronic service that allows tax preparation service providers in Canada to file their clients' tax returns with the Canada Revenue Agency (CRA) directly from their tax preparation software.

RS

Rotfleisch & Samulovitch P.C.

The Next Step Toward Modernizing The Small Business Venture Capital Tax Credit Program In Manitoba

MA

MLT Aikins LLP

Canada's Federal Election 2025 — A Tale Of Two Tax Policies

M

Mintz

Special Sales Tax Rules For Direct Sellers

MK

Millar Kreklewetz

Comparing The Canadian Voluntary Disclosures Program To The Moroccan Tax Amnesty Program

RS

Rotfleisch & Samulovitch P.C.

Are Pre-Closing Tax Indemnities Reportable Transactions?

MT

Miller Thomson LLP

An Overview Of The CRA's Validation And Appeal Process For COVID-19 Benefits

D

Dentons

Could Vlad's Enormous Signing Bonus Be A Massive Tax Guerr-Error?

TM

Torkin Manes LLP

$10M Capital Gains Exemption For Worker Co-Op Sales: A New Succession Option Under Draft Tax Rules

MT

Miller Thomson LLP

Revised Innovation Tax Credits In The 2025-2026 Quebec Budget – Investors Take Note

ML

McMillan LLP

AIRBNB Homes Sales Subject To GST/HST

MK

Millar Kreklewetz

What Is CRA's Regulation 105? An Overview On Withholding Tax On Payments To Non-Residents, Explained By Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

The End Of Express Entry Points For Job Offers – What Employers Need To Know About The Latest Immigration Changes

Canada Immigration

MA

MLT Aikins LLP

What Are The CRA Tax Breaks For Canadian Caregivers? Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And The Canada Caregiver Credit (CCC)

RS

Rotfleisch & Samulovitch P.C.

Tax Court Agrees That Payments Recorded As "Salary" Were Actually Shareholder Loans

ML

McMillan LLP

Anti-Money Laundering Amendments Accelerated: Businesses Face Unexpected Compliance Rush

Canada Government

AB

Aird & Berlis LLP

Highlighted Content

What Are The CRA Tax Breaks For Canadian Caregivers? Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And The Canada Caregiver Credit (CCC)

RS

Rotfleisch & Samulovitch P.C.

How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here's The Skinny From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies

RS

Rotfleisch & Samulovitch P.C.

Income Tax Deductions From Short-term Rental Income: Disallowed Tax Deduction Changes

RS

Rotfleisch & Samulovitch P.C.

2024 Tax Alert: CRA Implements Capital Gains Tax Increase Despite Stalled Legislation – The Unique Tax Challenges For Employee Stock Options & Payroll Tax

RS

Rotfleisch & Samulovitch P.C.

How To Dispute Your Tax Assessment Under Toronto's 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023

RS

Rotfleisch & Samulovitch P.C.

How Canada's New Luxury Tax Act Affects High-Net-Worth Taxpayers

RS

Rotfleisch & Samulovitch P.C.

FINTRAC And CRA Team Up To Combat Money Laundering The Proceeds Of Tax Evasion Using Real Estate

RS

Rotfleisch & Samulovitch P.C.

What Are A Taxpayer's Rights During An Access To Information And Privacy (ATIP) Request For Their Own Tax Records? Canadian Tax Lawyer Explains

RS

Rotfleisch & Samulovitch P.C.

Consequences Of Failure To File Valid Business Limit Allocation Agreement With CRA And Missing Out On The Small Business Deduction

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

Canadian Tax Traps For Professional Athletes Entering, Leaving, Or Playing In Canada: Tax-Planning Considerations For Cross-Border Professional Athletes

For professional athletes, life off the field or rink can be just as complex as it is on it, especially when it comes to understanding taxes.

RS

Rotfleisch & Samulovitch P.C.

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

Les contribuables peuvent facilement commettre des erreurs en naviguant dans un différent en matière de prix de transfert s'ils n'ont pas examiné...

MT

McCarthy Tétrault LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

Taxpayers can easily make mistakes navigating a transfer pricing dispute without strategically considering the choices of pursuing domestic avenues for relief or pursuing treaty-based avenues...

MT

McCarthy Tétrault LLP

Employers' Guide To Specific Tax, Reporting Obligations For Remote Workers To The CRA: Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Selected US Tax Developments

DW

Davies Ward Phillips & Vineberg

Beware CRA's Ability To Share Information With Foreign Tax Authorities Using Tax Information-Exchange Provision In Bilateral Tax Treaties And Tax Information Exchange Agreements: A Canadian Tax Lawyer's Primer

RS

Rotfleisch & Samulovitch P.C.

Can CRA Collect Tax On Your Foreign Assets? Yes, Tax Collection Assistance Provisions Exist Between Canada And Other Countries, Canadian Tax Lawyer Explains

RS

Rotfleisch & Samulovitch P.C.

CRA Reaffirms Withholding Taxes For Non-resident Contractors Under Regulation 105 And Its Recent Update: A Canadian Tax Lawyer Explains The Tax Rules

RS

Rotfleisch & Samulovitch P.C.

Milgram Foundation: CRA Reversal On Voluntary Disclosure Decision Was Abuse Of Power, Says Federal Court

F

Fasken

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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.

Using A Trust In Your Estate Plan

This Advisory provides an overview of the legal concept of a trust, including its role in family wealth preservation and management.

OE

O'Sullivan Estate Lawyers LLP

Do Women Approach Financial Planning Differently?

We talked to financial planner, Sally McRae, about the conversations she has with women about some of life's biggest questions—how to save, how to spend, and how to (literally) live long and prosper.

Canada Employment

F

Lawyers Financial

Navigating The New Tax Rules For Intergenerational Business Transfers

CM

Crowe MacKay LLP

What Can We Expect For U.S. Estate Tax Under A Second Trump Administration?

OE

O'Sullivan Estate Lawyers LLP

Calculating Estate Administration Tax

CM

Casey & Moss LLP

Estate Planning For Beneficiaries With Additional Support Needs In Manitoba

MA

MLT Aikins LLP

Not "Trusting" Average Canadians: Exceptions Added To New Trust Reporting Rules

BL

Borden Ladner Gervais LLP

Post-Mortem Tax Planning In Canada

RA

Rosen & Associates

See more

Income Tax

Tax Debt In Canada: Bankruptcy, Consumer Proposals, Uncollected Taxes, And The CRA's Approach

Uncollected taxes, encompassing unpaid personal income taxes, GST/HST, payroll source deductions, or corporate taxes, create significant challenges for taxpayers and the CRA.

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Ayre v The King, 2025 TCC 41 – Convoluted Charitable Gifts Made Through Questionable Financing Transactions ('Donative Intent' Under Section 118.1 Of The Tax Act)

Ayre v The King 2025 TCC 41 (Ayre) involves an appeal to the Tax Court of Canada of the Minister of National Revenue's assessments, which denied claims for charitable donation tax credits under section 118.1 of the Income Tax Act (the "Tax Act").

RS

Rotfleisch & Samulovitch P.C.

What Is The EFILE Program? Eligibility, Requirements, Obligations, And Revoking Of Registration: A Guide For Accountants & Tax Preparers

EFILE is an electronic service that allows tax preparation service providers in Canada to file their clients' tax returns with the Canada Revenue Agency (CRA) directly from their tax preparation software.

RS

Rotfleisch & Samulovitch P.C.

Tariff Measures: Canada Revenue Agency Provides Tax Relief And Support For Businesses In Response To Tariffs

Canada International

MA

MLT Aikins LLP

Canada's Federal Election 2025 — A Tale Of Two Tax Policies

M

Mintz

Are Pre-Closing Tax Indemnities Reportable Transactions?

MT

Miller Thomson LLP

An Overview Of The CRA's Validation And Appeal Process For COVID-19 Benefits

D

Dentons

Could Vlad's Enormous Signing Bonus Be A Massive Tax Guerr-Error?

TM

Torkin Manes LLP

Legal Pulse - Spring 2025

Canada Strategy

RA

Robins Appleby LLP

See more

Transfer Pricing

Tracer la voie stratégique à suivre dans le cadre d'un différend en matière de prix de transfert

Les contribuables peuvent facilement commettre des erreurs en naviguant dans un différent en matière de prix de transfert s'ils n'ont pas examiné...

MT

McCarthy Tétrault LLP

Charting The Strategic Path Through A Transfer Pricing Dispute

Taxpayers can easily make mistakes navigating a transfer pricing dispute without strategically considering the choices of pursuing domestic avenues for relief or pursuing treaty-based avenues...

MT

McCarthy Tétrault LLP

Corporate Tax 2025

There are several options available when doing business in Canada. The choice of structure is generally dictated by a number of factors, based mainly on tax and liability considerations. The most used structures are:

BB

BCF Business Law

Transfer Pricing In Times Of Tariff Turmoil

OH

Osler, Hoskin & Harcourt LLP

The Price Is Right? The Role Of Transfer Pricing Across Supply Chains Of Multinational Companies

Canada International

BL

Borden Ladner Gervais LLP

Tax Avoidance Comparative Guide

MT

Miller Thomson LLP

The Tax Court Or The Federal Court? The Supreme Court Of Canada Weighs In On Jurisdictional Issues In Tax Law

DS

Devry Smith Frank LLP

Federal Court Of Appeal Rules That Arrears Interest Exceed Tax Payable Following Audit And Loss Carryback Request

MT

McCarthy Tétrault LLP

Canadian Global Minimum Tax, Digital Services Tax And Other International Tax Reforms

OH

Osler, Hoskin & Harcourt LLP

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Latest Videos

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BTC Series: A Tip For Tax Season (Video)

WG

Watson Goepel LLP

Tax Litigation Video Series - What To Do After Your CRA Tax Assessment (Video)

AB

Aird & Berlis LLP

2024 Budget Changes: Real Estate, Home Taxes And Rentals

F

FH&P Lawyers

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

RA

Rosen & Associates

2022 Tax Dispute Resolution Monthly Update | Session 5 (Video)

GW

Gowling WLG

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