Tax & Cross-Border Insights

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

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

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.

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,

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

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

Effective Canadian tax planning is not a year-end transaction. For high-net-worth families, owner-managed businesses and internationally mobile executives, the best results usually come from coordinating personal, corporate, investment, succession and cross-border decisions well before a return is due. Drawing on more than 20 years of Canadian and international tax experience, our CPAs use an integrated

Ontario’s new-home rebate landscape changed materially in 2026. A buyer may now need to consider the existing GST/HST new housing rebate, the federal first-time home buyers’ rebate, the existing Ontario new housing rebate and a temporary Ontario enhanced rebate. The correct result depends on the agreement date, purchase price or fair market value, construction timeline,

No accountant can promise that a business will never be audited. The Canada Revenue Agency selects files using risk assessment and, in some GST/HST programs, random selection. What an owner can control is the accuracy of the returns, the quality of the records, the consistency between tax accounts and the discipline of the response. For