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Canadian Tax Law Blog

Bill C-31: Expanded CRA audit powers on the horizon

The federal government initially proposed significant changes to the Canada Revenue Agency’s (the “CRA”) audit powers under the Income Tax Act (the “Act”) in Budget 2024 (see Proposed legislation expanding the CRA’s audit powers: pitfalls and takeaways and…

Consequences of Ceasing Canadian Tax Residency

Following our previous discussion of Canadian tax residency, this post explores the next question: what happens when a taxpayer becomes a non-resident of Canada under the Income Tax Act (Canada) (the “ITA”)? Whether a taxpayer’s “exit” is tax motivated or…

Tax Residency & Ceasing Canadian Tax Residency

Under the Income Tax Act (Canada) (the “ITA”), a resident of Canada is taxable on worldwide income, whereas a non-resident is taxable only on certain income that is connected to Canada. Non-residents are also subject to withholding tax on certain…

British Columbia expands PST to new professional services

Authored by: Adrian Zee, Rosemary Anderson, and Zheting Su The recent 2026 BC Budget announced amendments (the “Amendments”) to the Provincial Sales Tax Act (“PSTA”) to eliminate certain exemptions and expand the application of PST to…

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