Tax : Law360 Canada : Legal News & Analysis

December 24, 2025

Law360 Canada is taking a publishing break and will be back Jan. 2

Law360 Canada will be on a publishing hiatus from Dec. 25, 2025, to Jan. 2, 2026. We wish you a happy holiday and all the best for the new year.

December 24, 2025

The voluntary disclosure landscape in Canada and the U.S.: A comparative guide for tax lawyers

Due diligence processes, throughout the course of cross-border mergers and acquisitions, often uncover past tax reporting errors or unpaid taxes, which should be resolved either pre- or post-closing. U.S. purchasers acquiring Canadian businesses, and vice versa, may discover that the target company has not remitted certain taxes as required under local law, creating exposure to liability and penalties.

December 23, 2025

Federal Court of Appeal orders Shopify to preserve seller data pending CRA appeal

The Federal Court of Appeal has granted a preservation order requiring Shopify Inc. to retain certain seller data, pending an appeal concerning the CRA’s effort to compel the e-commerce platform to disclose seller information for tax compliance purposes.

December 19, 2025

Stikeman Elliott adds 6 new associates in Montreal

Stikeman Elliott LLP has added six first-year associates to its Montreal office following their recent call to the Quebec bar, the firm announced.

December 18, 2025

Torys announces new partners and counsel for 2026

Torys LLP has promoted seven lawyers to partner and four lawyers to counsel, the firm has announced.

December 17, 2025

Foreign tax credits: Practical considerations for compliance

Income that is earned abroad by Canadian residents — whether it’s through employment, investments, or business activities — is typically taxed in the country in which it was earned. Canadians will also be taxed on their global income.

December 15, 2025

Federal Court of Appeal calls out CRA for pattern of inadequate reasons in relief decisions

The Federal Court of Appeal has set aside a Canada Revenue Agency (CRA) decision denying a taxpayer permission to file late tax returns and preventing the taxpayer from obtaining a refund, ruling that the agency failed to provide an adequate explanation for its refusal.