On November 5, 2026 (“Budget Day”), the federal government tabled its 2026 budget, Masters of our destiny (“Budget 2026”). The government presented the budget as advancing its plan to build a stronger, more competitive Canadian economy, with a stated…
On June 4, 2026, the Supreme Court of Canada (“SCC”) dismissed the application for leave to appeal of three poker players in Philippe D’Auteuil, et al. v. His Majesty the King (case number 41975). The application for leave followed…
On September 15, 2026, the federal government announced the Productivity Mega Deduction (the “Mega Deduction”) at the first Canada Investment Summit (see the Prime Minister’s release). The Department of Finance (“Finance”) issued a news release describing the measure…
This update follows our March 23, 2026 blog post on British Columbia’s expansion of Provincial Sales Tax (“PST”) to certain new categories of professional services. On July 9, 2026, the Province announced new exemptions relating to these services…
The federal government initially proposed significant changes to the Canada Revenue Agency’s (the “CRA”) audit powers under the Income Tax Act (the “Act”) in Budget 2024 (see Proposed legislation expanding the CRA’s audit powers: pitfalls and takeaways and…
The Income Tax Act (Canada) (the “ITA”)) contains strict requirements for notices of objection filed by a “large corporation”. A recent Tax Court of Canada (“TCC”) decision – 941624 Alberta Ltd v R, 2026 TCC 67 – illustrates that…
Following our previous discussion of Canadian tax residency, this post explores the next question: what happens when a taxpayer becomes a non-resident of Canada under the Income Tax Act (Canada) (the “ITA”)?
Whether a taxpayer’s “exit” is tax motivated or…
Under the Income Tax Act (Canada) (the “ITA”), a resident of Canada is taxable on worldwide income, whereas a non-resident is taxable only on certain income that is connected to Canada. Non-residents are also subject to withholding tax on certain…
Authored by: Adrian Zee, Rosemary Anderson, and Zheting Su
The recent 2026 BC Budget announced amendments (the “Amendments”) to the Provincial Sales Tax Act (“PSTA”) to eliminate certain exemptions and expand the application of PST to…
At the 2025 CTF Annual Tax Conference, during their annual 2025 roundtable (the “2025 Roundtable”) the Canada Revenue Agency (the “CRA”) answered questions regarding its current administrative views and practices. This blog provides an overview of certain key takeaways from…