Legislative Update Report No. 2024-14 Le Bulletin D'actualités Législatives

If you have signed, or are about to sign, an agreement to buy a newly built home in Ontario, the HST you recover could be anything from nothing to $130,000. The difference usually comes down to a signing date, a price threshold, or whose name is on the purchase agreement, and not to whether you are buying your first home.

If the CRA has served you or your accounting firm with a CRA requirement for information, and you are wondering whether you can refuse it, delay it, or fight it later, the Federal Court of Appeal has now answered that question.

If you hold cryptocurrency, NFTs or other blockchain assets in someone else’s wallet, or hold assets in your own wallet for someone else, the arrangement is very likely a bare trust. Until recently, that carried almost no compliance consequence. It now carries three reporting obligations to track: the T3 filing for 2026, the T1135, and the proposed Crypto-Asset Reporting Framework from 2027.

On September 15, 2026 (“Announcement Day”), the Department of Finance released draft legislative proposals to implement the “Productivity Mega Deduction,” permanent 100% first-year (“immediate”) expensing for a wide range of new or used depreciable property and for Canadian development expenses (“CDE”)...

Since 2022, the City of Toronto has imposed an annual Vacant Home Tax (VHT) on residential units left unoccupied for more than six months of the year. For most owners the tax is an afterthought: file the annual declaration, confirm the unit was lived in, and move on. But when the City’s administrative process breaks down, an owner can find themselves fighting a five-figure tax bill over a unit they insist was never vacant at all.

Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.

Canada has introduced a permanent Productivity Mega Deduction allowing immediate expensing of up to 100% of eligible capital property costs and Canadian development expenses acquired after September 15, 2026. This measure aims to boost business investment and strengthen Canada's tax competitiveness by expanding immediate expensing eligibility from 15% to approximately two-thirds of capital investments, while reducing the country's marginal effective tax rate to 6.4%.

On July 2, 2026, the Canada Revenue Agency (CRA) published its updated Guidance on the Common Reporting Standard (Updated CRS Guidance).

When a specified motor vehicle is acquired through a private sale (for instance, from an individual who is not registered for GST/HST purposes), the transaction is generally not subject to GST/HST.

The Québec government enacted Bill 99 on October 28, 2025 (Chapter 27), confirming an increase in the QST rate applicable to insurance premiums.

Canada and the United States have escalated their trade war with new retaliatory tariffs and import prohibitions taking effect in September 2026. What specific goods are now subject to these measures, and how do the complex layers of tariffs interact to impact cross-border commerce? This comprehensive analysis breaks down the latest developments in the deteriorating Canada-U.S. economic relationship.

Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.

Consumer protection reforms in Québec, Ontario, British Columbia, and New Brunswick will require many suppliers to update online sales practices in 2026.

The Ontario Ministry of Labour has announced that inspectors will be conducting safety inspection blitzes, targetting the industrial and construction sector.

The Government of Canada has launched its highly anticipated Defence Drone Initiative to accelerate the development, testing, production and procurement of Canadian uncrewed and autonomous systems for the Canadian Armed Forces and the Canadian Coast Guard.

As Canada and the United States escalate their trade dispute with new retaliatory tariffs, businesses face mounting compliance challenges across multiple sectors. This analysis examines the comprehensive tariff landscape affecting bilateral trade, including Canada's September 8, 2026 surtaxes on U.S. imports and the corresponding American section 338 tariffs, detailing rates, exemptions, and the legal frameworks governing these measures.

Bill 10 requires merchants to provide clear cancellation options, end-of-trial notices and transparent fee disclosures for subscriptions.

September 2026 has seen significant announcements in the renewable energy space across the country. Alberta is set to introduce a new solar panel recycling program that has drawn industry criticism

The Canada Revenue Agency has announced a new priority system for advance income tax ruling requests, targeting investments of at least $1 billion in Canada. This initiative aims to accelerate the tax certainty process for major investors by reducing processing times and providing binding guidance on how specific Income Tax Act provisions apply to proposed transactions.

Legislative Update Report No. 2026-18 Le Bulletin d’actualités législatives