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TaxMatters@EY – November 2025
In this issue: Year-end tax-planning better questions; Tax Court decision on calculation of distance for purposes of the moving expense deduction.
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Previous issues
Managing Your Personal Taxes 2025‑26
Personal tax affects us all in some way. Fortunately, there are lots of tax-saving opportunities available to Canadians.
In this issue: Tax planning on making gifts to adult children; CRA Form T4A consultation; FCA decision on whether income fund units in an RRSP were qualified investments
In this issue: Maximizing RESP withdrawals; tax calculators and rates; failure to remit GST/HST on real estate self-supply leads to a director’s liability assessment
In this issue: Provincial budget personal tax measures; TCC decision found cheques paid to shareholder-employees were not subject to withholding tax
In this issue: Platform work tax reporting; GST/HST on sale of rental property; CRA property-flipping guidance; rectification not available to remedy tax planning error
In this issue: CCPC tax advantages; surviving taxpayer not considered a spouse under Income Tax Act subsection 160(1)
In this issue: Personal tax-planning tips; personal tax deductions and credits; recent CRA guidance that financial losses from scams generally don’t qualify for tax relief
In this issue: Failure to know RRSP and TFSA contribution room can be costly; Tax Court decision clarifying scope of solicitor-client privilege; tax calculators and rates
In this issue: Year-end tax planning questions; TCC decision that found the CRA could reassess a taxpayer’s returns because she failed to review her tax returns
In this issue: Year-end tax planning questions; relief for residential tenants from nonresident withholding tax; court reverses Minister’s decision in VDP case
TaxMatters@EY: Family Wealth Edition – July 2024
In this issue: Potential tax implications of having a personal services business
In this issue: Government measures to address housing crisis; changes to the home buyers’ plan; TCC decision that GST/HST applies to the sale of used residential property
In this issue: Federal and provincial budgets; carpooling could lead to unintended tax consequences; taxpayer’s ignorance of tax rules doesn’t constitute reasonable error
TaxMatters@EY: Family Wealth Edition – April 2024
In this issue: Important considerations for your registered retirement savings plan (RRSP) as you prepare for retirement
In this issue: Personal tax filing tips for 2023 T1 returns; Tax Court decision that charitable donations without donative intent do not qualify as gifts for tax purposes
TaxMatters@EY: Family Wealth Edition – February 2024
In this issue: Tax considerations when planning for the next generation to take over the business.
In this issue: better questions for year-end tax planning; employee travel allowances based on a standardized starting point are taxable
TaxMatters@EY: Family Wealth Edition – October 2023
In this issue: Family Wealth Edition, we provide updates on tax strategies and related topics for preserving family wealth.
TaxMatters@EY – September 2023
In this issue: tax relief for students; FCA case concerning ineligibility for GST/HST new housing rebate due to other names on the title
In this issue, we discuss the tax In this issue: choose the most suitable instalment payment method for your circumstances; Tax Court decision on alternative assessment challengeof RRSPs when the annuitant passes away
TaxMatters@EY: Family Wealth Edition – April 2023
In this issue, we discuss the tax treatment of RRSPs when the annuitant passes away
TaxMatters@EY: Family Wealth Edition – February 2023
In this issue, we provide an update on recent developments in the federal government’s initiatives to tackle housing affordability.
Publications and articles
Additional resources
Digital services tax jurisdiction activity summary
An updated version of EY’s DST jurisdiction activity summary is now available. The summary outlines the status, scope, rate, thresholds, exclusions and effective dates for 32 jurisdictions. It also includes links to relevant EY Global Tax Alerts and EY contact details.
EY’s activity summary provides the latest information correct as of February 1, 2025.
Expanded Green Tax Tracker now available
The EY Green Tax Tracker can help you discover, research, monitor and act on sustainability tax policies worldwide with details on sustainability incentives, carbon regimes, green taxes and exemptions.
EY’s Worldwide Personal Tax and Immigration Guide 2024-25
Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets. The content is straightforward. Chapter by chapter, from Albania to Zimbabwe, we summarize personal tax systems and immigration rules in more than 150 jurisdictions. The content is current as of October 1, 2024, with exceptions noted.
EY’s Worldwide Capital and Fixed Assets Guide 2025
Capital expenditures represent one of the largest items on a company’s balance sheet. This guide helps you reference key tax factors needed to better understand the complex rules relating to tax relief on capital expenditures in 42 jurisdictions and territories.
EY’s Worldwide Estate and Inheritance Tax Guide 2025
This guide summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 44 jurisdictions and territories.
Worldwide Corporate Tax Guide 2025
Governments worldwide continue to reform their tax codes at a historically rapid rate. Chapter by chapter, from Albania to Zimbabwe, this EY guide summarizes corporate tax systems in more than 150 jurisdictions.
Worldwide VAT, GST and Sales Tax Guide 2025
This guide summarizes the value-added tax (VAT), goods and services tax (GST) and sales tax systems in 150 jurisdictions, including the European Union.
Worldwide R&D Incentives Reference Guide 2025
The Worldwide R&D Incentives Reference Guide offers taxpayers the information necessary to identify and leverage opportunities to benefit from available incentives, especially relevant if they are contemplating new or expanded investments in R&D, innovation and sustainability.
Worldwide Transfer Pricing Reference Guide 2025
This publication is designed to help international tax executives identify transfer pricing rules, practices and approaches.
The information included in the guide covers 121 jurisdictions. It is meant to provide an overview for the covered jurisdictions regarding their transfer pricing tax laws, regulations and rulings; OECD Guidelines treatment; documentation requirements; transfer pricing returns and related-party disclosures; transfer pricing documentation and disclosure timelines; BEPS Action 13 requirements; transfer pricing methods; benchmarking requirements; transfer pricing penalties and relief from penalties; statutes of limitations on transfer pricing assessments; likelihood of transfer pricing scrutiny and related audits by the tax authorities; and opportunities for advance pricing agreements (APAs). The content for the guide is updated as of April 30, 2025.
EY Center for Board Matters
The EY Center for Board Matters supports board members in their oversight role by helping them address complex boardroom issues.
EY TradeFlash
Welcome to EY’s latest edition of TradeFlash, a companion to EY TradeWatch. This new publication provides a roundup of the latest developments in global trade around the world.
EY TradeWatch Issue 1, 2025
EY TradeWatch outlines provides information about customs and international trade developments to help you develop strategies to manage duty costs and the risks of global trade, to improve trade compliance and to increase the operational effectiveness of international supply chains.
Websites
EY Law LLP
Our national team of highly qualified lawyers and professionals offers comprehensive tax law services, business immigration services and business law services. Serving you across borders, our sector-focused, multidisciplinary approach means we offer integrated and comprehensive advice you can trust. Visit eylaw.ca.
General counsel agenda
Our insights can help general counsels improve operations and better mitigate risk, by fostering a culture of integrity and supporting business priorities.
Focus on private business
Because we believe in the power of private mid-market companies, we invest in people, knowledge and services to help you address the unique challenges and opportunities you face in the private mid-market space.
Focus on family enterprise
Family enterprise owners face unique challenges as they balance their ambition to grow with the effort to build the family legacy. Our experience, authority and global leadership platforms such as EY NextGen support families as they grow from generation to generation.
Online tax calculators and rates
Frequently referred to by financial planning columnists, our mobile-friendly calculators on ey.com/ca let you compare the combined federal and provincial 2024 and 2025 personal tax bills in each province and territory. The site also includes an RRSP savings calculator and personal tax rates and credits for all income levels. Our corporate tax-planning tools include federal and provincial tax rates for small business rate income, manufacturing and processing rate income, general rate income and investment income.
EY Knotia Store
EY’s Federal Income Tax Act, 2025 Edition
Now available
Included with this edition: interactive online features and purpose notes for selected provisions. Purchase of a print book includes access to an online updated and searchable copy of the federal Income Tax Act as well as the pdf ebook. Consolidated to March 1, 2025, this edition contains amendments and proposals, including Bill C-59 (2024, c. 15), Fall Economic Statement Implementation Act, 2023, Bill C-69 (2024, c. 17), Budget Implementation Act, 2024, No. 1, August 12, 2024 legislative proposals [Technical amendments], August 12, 2024 legislative proposals [Budget 2024 and other proposals], September 23, 2024 notice of ways and means motion [Capital gains inclusion rate increase], December 16, 2024 Fall Economic Statement 2024, January 23, 2025 legislative proposals [Charitable donations] and February 21, 2025 legislative proposals [EV supply chain investment tax credit].
Editors: Albert Anelli, Janette Pantry and Linda Tang
EY’s Complete Guide to GST/HST, 2025 (33rd) Edition
Now available
Canada’s leading guide on GST/HST, including GST/HST commentary and legislation, as well as a GST-QST comparison. Written in plain language by a team of EY indirect tax professionals, the guide is consolidated to July 1, 2025 and updated to reflect the latest changes to legislation and CRA policy.
Editors: Jadys Bourdelais, Thomas Brook, Sania Ilahi, and David Douglas Robertson