Tax
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January 09, 2026
Thousands of tax dollars spent to determine if deceased’s estate owed over $18K
The Government of Canada offered various forms of financial support for individuals and businesses during the COVID-19 pandemic. For individuals, the most common were the Canada Emergency Recovery Benefit (CERB) and the Canada Recovery Benefit (CRB). CERB was implemented near the beginning of the pandemic, while CRB was initiated later as a longer-term form of support.
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January 09, 2026
PM Carney’s appointment of Judge Hogue as Deputy AG of Canada sparks questions within legal community
Quebec Court of Appeal Justice Marie-Josée Hogue is retiring Feb. 1, 2026, from her full-time job on the federal bench — one day before starting work on Feb. 2 as deputy minister of justice and deputy attorney general of Canada, Law360 Canada has learned.
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January 08, 2026
U.S. estate tax reform: What it means for Canadians
Around this time last year, we wrote an article speculating on what to expect for U.S. estate tax under a second Trump administration. With the decrease to about half the current amount of the lifetime exclusion amount set to occur early this year unless new legislation was passed, it looked like 2025 would need to be a major year for U.S. estate tax reform.
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January 07, 2026
McCarthy Tétrault announces 2026 partners
McCarthy Tétrault LLP has welcomed eight new equity partners and 16 new income partners, effective Jan. 1, 2026, according to the firm.
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January 07, 2026
Creating competitors: Trump’s regime changes in Canada and Venezuela
Recent press coverage of the capture of Venezuela’s president, Nicolás Maduro, and his replacement with Delcy Rodríguez has been a case of fanciful explanations chasing very few facts. The administration has been of little help with its recent endorsement of Maduro’s second-in-command as the new leader of Venezuela.
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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.