Tax
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January 06, 2026
Green card steps for employees: How to prepare before filing
Filing for a green card is an important step when planning to work in the U.S., and engaging in preparation in advance will help the process progress smoothly and minimize the stress of it.
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January 02, 2026
Non-CCPC tax planning in Canada: Strategies, government response and audits
Understanding CCPC vs. non-CCPC status
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January 02, 2026
Court finds CRA officer made reviewable decision in denying $880K refund
The Federal Court has found that an officer of the Canada Revenue Agency (CRA) made an unreasonable decision concerning a request for refund of a garnishment amount totalling nearly $880,000.
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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.
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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.
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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.
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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.
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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.
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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.
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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.