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International Tax Planning: The Impact of Changes in the Canadian Tax Landscape on Capital Investments in Canada

Year: 2025

Type: article

Abstract: Recent changes in the Canadian tax landscape may have a negative impact on foreign investment in Canada. This article provides an overview of the key tax considerations relevant for foreign corporations making capital investments in Canada. Overall, the authors believe that recent tax changes create additional regulatory barriers that may deter future capital investments in Canada, which are already on the decline.

Source: Canadian Tax Journal/Revue fiscale canadienne

DOI: 10.32721/ctj.2025.73.3.itp

Authors: Kaitlin Rogers, Catherine Kornek

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W7090370510

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