Tax & Cross-Border Insights

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

Business owner and CPAs comparing Canadian sole proprietorship, partnership and corporation structures

Sole Proprietorship, Partnership or Corporation? 2026 Tax Guide

Reviewed August 2, 2026 · Canadian tax, governance and Canada–UAE considerations for founders, professionals, private-company owners and foreign businesses entering Canada. Choosing between a sole proprietorship, partnership and corporation is not simply a question of which structure pays the lowest tax this year. The decision changes who earns the income, who owns the assets, how […]

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Professionals documenting a Canadian business meal and entertainment expense

Meals and Entertainment Expenses in Canada: 2026 Tax Rules

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

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CPA advising private company owners on high-net-worth Canadian tax planning

Tax Planning in Canada for High-Net-Worth Families and Private Companies (2026 Guide)

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

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Modern Ontario home with 2026 GST/HST new housing rebate planning documents

HST New Home Rebate in Ontario: 2026 Guide for Buyers, Builders and Investors

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,

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Household employer and caregiver reviewing Canadian payroll responsibilities

Hiring a Caregiver or Domestic Worker in Ontario: 2026 Employer Guide

Hiring a caregiver, nanny, housekeeper or other domestic worker can make a family an employer. Paying from a personal bank account, using cash or calling the worker an “independent contractor” does not remove payroll and employment-law obligations when the facts establish an employment relationship. High-net-worth families often have additional complexity: multiple residences, travel, live-in arrangements,

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Senior CPA organizing complex Canadian and Canada–UAE tax records for 2026 filing

2026 Tax Preparation Checklist for Complex Returns

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

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CPA reviewing home office expense records and a floor plan for a 2026 Canadian tax claim

Home Office Expenses in Canada: 2026 Tax Guide

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

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