Tax & Cross-Border Insights

Practical Canadian and international tax commentary for sophisticated individuals, families, private companies and multinational groups.

From Tax Catch-Up to Annual Compliance: A Canadian Business Owner’s Handover Planner

Tax catch-up in Canada starts with a reliable account of what has been filed, what remains uncertain and who will do the next piece of work. For an owner-managed business, the handover should connect earlier corporate matters with current obligations and the owner’s separate personal tax position. This planner helps prepare that discussion. Our Prior-Year

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High-Net-Worth Cross-Border Tax Checklist for Canadian Families (2026)

A high-net-worth cross-border tax review in Canada should start with a complete map of the family’s residence, ownership, control and reporting obligations—not with a single investment or account. Canadian reporting can apply even when no cash moves to Canada and even when foreign tax has already been paid. A disciplined annual process makes it easier

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Canada–UAE Tax Planning: A 2026 Expansion Checklist for Companies and Owners

Canada–UAE tax planning is not simply a choice between incorporating in Canada, the UAE mainland or a free zone. The tax result depends on where people make decisions, where work is performed, what each entity owns and does, and how money moves through the group. The right starting point is a fact map—not a tax

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CRA Voluntary Disclosures Program: A 2026 Decision Guide for Late or Incomplete Filings

For 2026, the Canada Revenue Agency’s Voluntary Disclosures Program can provide relief when a taxpayer comes forward to correct qualifying errors or omissions. It is not a shortcut for every late return, and submitting before the facts are complete can weaken an application. The program changed for applications received on or after October 1, 2025.

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Non-Resident Tax in Canada: Rental Income, Section 216 and T2062 Property Sales

Non-resident tax in Canada can continue after a person leaves the country. An owner of Canadian rental property—or a non-resident selling taxable Canadian property—can face withholding, remittance, return and certificate-of-compliance requirements with different deadlines. The two workstreams most often confused are the annual rental-income process under section 216 and the property-disposition process under section 116,

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Pillar Two and CbCR readiness network connecting global entities, reporting panels and jurisdiction data

Pillar Two and CbCR Readiness in Canada: A 2026 Documentation Checklist

Pillar Two and CbCR readiness in Canada is now an operating-model issue, not only a tax calculation. Large multinational groups need consistent entity, jurisdiction, financial, tax and filing data that can support the GloBE Information Return, Canadian filings, country-by-country reporting and audit-ready reconciliations. The first question is scope. The second is whether the group can

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