Tax & Cross-Border Insights

Reviewed August 2, 2026 · Current Canadian income-tax and GST/HST guidance for 2026 business records and 2025 returns. Meals and entertainment are among the most frequently misunderstood business expenses in Canada. A restaurant receipt does not establish a business purpose, a corporate credit card does not convert a personal meal into a corporate deduction, and

The tax system in Canada provides for a two-level system for taxing corporate income: first in the corporation, and then in the hands of the shareholder when dividends are received from the corporation. Dividends received from a corporation resident in Canada by an individual are subject to a specific tax treatment based on the principle

What is an HST Rebate? Under the GST/HST system, an HST rebate allows taxpayers to recover amounts paid in error or receive specific financial relief. One of the most common rebates is the HST New Home Rebate, designed to help homebuyers save on taxes when purchasing a new or substantially renovated home. What is the

If you are operating a small business you already know that it is usually a lot of work for you to do everything from sales to services and everything in between. A tax audit is the last thing that an owner needs. There are many fine ways to avoid any problems with the Canada Revenue

Reviewed August 2, 2026 · This checklist focuses on 2025 Canadian income tax returns filed in 2026 and on year-round records for private companies, trusts, estates and Canada–UAE files. A sophisticated tax return is not assembled from slips alone. High-net-worth families, owner-managed companies, executives, investors and internationally mobile taxpayers need a controlled process that reconciles

Reviewed August 2, 2026 · This guide addresses the rules generally applicable to 2025 Canadian personal income tax returns filed in 2026. Home-office deductions are often described as a simple percentage of household costs. In practice, the result depends on whether the taxpayer is an employee, a commissioned employee or a self-employed business owner; how