TaxMatters@EY

Tax issues affect everyone.



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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.

TaxMatters@EY – February 2026

Employee ownership trusts; tax calculators; amended farming loss restriction rule applies to a farm as a subordinate source of income to medical practice.

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.

TaxMatters@EY – October 2025

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

TaxMatters@EY – July 2025

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

TaxMatters@EY – June 2025

In this issue: Provincial budget personal tax measures; TCC decision found cheques paid to shareholder-employees were not subject to withholding tax

TaxMatters@EY – May 2025

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

TaxMatters@EY – April 2025

In this issue: CCPC tax advantages; surviving taxpayer not considered a spouse under Income Tax Act subsection 160(1)

TaxMatters@EY – March 2025

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

TaxMatters@EY – February 2025

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

TaxMatters@EY – December 2024

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

TaxMatters@EY – November 2024

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

TaxMatters@EY – June 2024

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

TaxMatters@EY – May 2024

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

TaxMatters@EY – March 2024

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.

TaxMatters@EY – November 2023

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

TaxMatters@EY – May 2023

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.


    What does the future hold for Canadian business?

    Tap into insights and learn what President Trump’s tariffs mean, and how you can proactively adapt to shape the future with confidence.

    Man and Woman Hikers Admiring Sun Streaming Through Trees

    How will Canadian businesses navigate the complex maze of politics and policy?

    Explore insights to help business leaders navigate disruption, unlock impact and build long‑term value

    EY - Canadian parliament buidings, Ottawa

    Tax calculators & rates

    Calculate your annual federal and provincial combined tax rate with our easy online tool.

    Tax Alerts – Canada

    Tax Alerts cover significant tax news, developments and changes in legislation that affect Canadians and businesses in these uncertain times.



    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.

    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. 

    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 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 2, 2025

    EY TradeWatch 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 2025 and 2026 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 Guide to Preparing 2025 Personal Tax Returns

    Now available

    The line-by-line guide busy tax professionals rely on throughout the tax season. Written by tax professionals for tax professionals. Save time and increase productivity with clear commentary, helpful tables and tools, quick answers, practical examples, and relevant reference materials. Available as an easy-to-use and searchable internet collection and includes access to four years of previous internet editions.

    Editors: Lucie Champagne, Maureen De Lisser, Gael Melville, Caitlin Morin, Yves Plante, Alan Roth

    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



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