Canada’s 2025 Draft Tax Legislation Overview

Introduction: Overview of Canada’s 2025 Draft Tax Legislation On August 15, 2025, the Department of…

Published: September 26, 2025

Last Updated: September 23, 2025

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CRA’s Increasing Use of Digital Tools and AI Analytics to Enforce Penalties: What Canadian Taxpayers Need to Know Now

Overview The Canada Revenue Agency (CRA) is increasingly adopting advanced digital tools and artificial intelligence…

Published: September 25, 2025

Last Updated: September 23, 2025

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The 7 Steps of Estate Administration in Canada – Guidance from a Canadian tax lawyer

When an individual passes away, the property and assets s/he leaves behind are collectively referred…

Published: September 24, 2025

Last Updated: September 23, 2025

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Agreements Must be in Writing: Hutchings v. The King (2025 TCC 108), a Case of COVID-19 Rent Subsidies

Canada Emergency Rent Subsidy Lessons: Verbal Agreements Left Businesses Without Relief The COVID-19 pandemic forced…

Published: September 23, 2025

Last Updated: September 23, 2025

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Couture v Canada (Revenue Agency) – How Not To Conduct a Judicial Review

Introduction: The Federal Court Grants Motion to Strike Notice of Application Couture v Canada (Revenue…

Published: September 22, 2025

Last Updated: September 22, 2025

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Cross-Border Tax: How Trump’s ‘One Big Beautiful Bill’ (OBBB) will Affect Canadians with American Income, Investments, Business Operations

Introduction: Understanding the U.S. One Big Beautiful Bill for Canadians The U.S. recently enacted the…

Published: September 18, 2025

Last Updated: September 18, 2025

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Does Your Job Require You to Buy Luxury Goods? And, Can You Deduct Those Luxury Goods on Your Taxes? The Case of Samotus v The King

Introduction: Employee Deducts Expenses of Luxury Items for Work In Samotus v. The King, 2025…

Published: September 10, 2025

Last Updated: September 10, 2025

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Canadian Tax Trap: Section 160 Leads to Derivative Tax Liability for 50-50 Shareholders Who Receive Dividends from a Tax-Debtor Corporation: McCague v The King, 2025 TCC 59

Introduction – Derivative Tax Liability under Section 160 of Canada’s Income Tax Act & Dividends…

Published: August 19, 2025

Last Updated: August 19, 2025

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A Canadian Tax Lawyer’s Tax Guide For ‘Digital Nomads’ Moving to Canada: What You Need to Know About Canada’s Tax System

Introduction: Who is a Digital Nomad? A digital nomad is someone who earns income through…

Published: August 19, 2025

Last Updated: August 19, 2025

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