What changed in Canada
Every rule added or re-checked for Canada in the last 90 days.
Crypto is not excluded property, so the arrival step-up and departure tax both apply in full
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Section 128.1, changes in residence (step-up and departure tax)Automatic crypto reporting to CRA starts with the 2027 calendar year
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Canada - Individual - Other taxesT1135 for crypto turns on where it is held, and self-custody is genuinely unsettled
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Section 233.3, Foreign Income Verification Statement (T1135)Tax-loss harvesting needs a real 30-day gap or a different asset
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Sections 38, 40 and 54, capital gains inclusion and the superficial loss ruleActive trading risks a business-income assessment that doubles the tax bill
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Crypto Tax Canada: Investor's Guide 2026The 50 percent capital gains inclusion rate is confirmed and settled
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Canada - Individual - Other taxesFAPI accrual-taxes a foreign holding company's passive income once you become resident
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Canada - Corporate - Group taxationRunning your foreign company from Canada can make the whole company Canadian
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Canada - Corporate - Taxes on corporate incomeForeign holdings above CAD 100,000 cost trigger annual T1135 reporting
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
T1135 Foreign Income Verification StatementCeasing Canadian residence triggers a tax bill on unrealised gains
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Section 128.1, changes in residence (step-up and departure tax)Every foreign asset gets a free step-up to market value on the day you land
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Section 128.1, changes in residence (step-up and departure tax)Citizenship needs 1,095 days in five years, and dual nationality is fully allowed
Permanent residency and citizenship
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Citizenship Act, physical presence and dual citizenshipStart-Up Visa needs a designated organisation's backing, not just capital
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Start-Up Visa ProgramInternational Experience Canada is the cheapest route into a full Canadian work life
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
International Experience CanadaExpress Entry and Provincial Nominee streams are the main skilled routes to PR
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Express Entry: How the system worksWealth alone does not open a Canadian residency route outside Quebec's investor program
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Quebec Immigrant Investor ProgramUniversal healthcare is Canada's strongest relocation asset
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Apply for OHIP and get a health cardVisitors get no provincial healthcare coverage
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Apply for OHIP and get a health cardNo totalization agreement plus a Canadian employer footprint means real double-contribution exposure
Social security
AddedAI-extracted, cross-checkedA certificate of coverage keeps you on home social security
Social security
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Canada's social security agreements with other countriesCPP and EI attach to work physically performed in Canada, but only for a Canadian employer
Social security
AddedAI-extracted, cross-checkedTwo relief routes exist for Regulation 102, with confirmed statutory day thresholds
Employer payroll obligations
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Non-resident employer certification (Regulation 102 and 105 relief)Regulation 102 obliges your employer to withhold Canadian payroll tax, even if you owe nothing
Employer payroll obligations
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Non-resident employer certification (Regulation 102 and 105 relief)Article 15 relief applies cleanly for a genuine short-stay nomad
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Tax treatiesEmployment income is sourced where you physically do the work
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Canada - Individual - Income determinationA treaty tie-breaker can undo the 183-day deemed residence
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Section 250, deemed residence and treaty override183 days of presence makes you a deemed resident for the whole year
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Section 250, deemed residence and treaty overrideUnlikely to become a Canadian tax resident on this stay
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income Tax Act - Section 250, deemed residence and treaty overrideServing Canadian clients or a Canadian branch breaks the visitor exemption
Right to work
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Temporary residents: Digital nomadsNo work permit needed to run your foreign job from Canada
Right to work
AddedAI-extracted, cross-checkedIndonesia qualifies for an eTA only under two specific conditions
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
eTA eligibility for select visa-required countries and territoriesBrazil qualifies for an eTA only under two specific conditions
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
eTA eligibility for select visa-required countries and territoriesUS nationals need neither a visa nor an eTA
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Find out if you need an eTA or a visa to enter CanadaYour nationality needs only a CAD 7 eTA to fly in
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Find out if you need an eTA or a visa to enter CanadaStandard visitor admission covers up to six months
Immigration and visa
AddedAI-extracted, cross-checked