Articles
Dividend Gross-Up and Dividend Tax Credits
January 01, 2025
A fundamental concept in Canadian tax law is tax integration, which aims to ensure that income earne...
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Taxation of Partnerships: A Comprehensive Guide
January 01, 2025
In Canadian law, a partnership is a flexible and often advantageous business structure defined under...
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Taxation of Shareholder Loans: A Comprehensive Guide
January 01, 2025
Shareholders of Canadian corporations have several legitimate ways to extract funds, including salar...
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How to Navigate IRS Form W-8BEN-E for Canadian Businesses with American Suppliers
January 01, 2025
The United States has long been Canada’s largest trade partner. As of 2022, trade with the U.S. acco...
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How Non-Resident Pro Athletes Are Taxed
January 01, 2025
During a post-fight interview in June 2020, Ultimate Fighting Championship (UFC) welterweight conten...
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Reporting Requirements for Non-Resident Trusts
January 01, 2025
The Canada Revenue Agency (CRA) has intensified its focus on non-resident trusts and offshore income...
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