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  • Article

    Toronto's Proposed Municipal Non-Resident Speculation Tax

    Toronto is considering implementing a new tax measure that could significantly affect foreign buyers interested in the city's residential real estate market.
    CanadaReal Estate and Construction
    Sorbara Law
    Sorbara Law
  • Article

    2025 Alberta Budget Summary

    On February 27, 2025, Alberta Minister of Finance Nate Horner announced the 2025 Alberta Budget. The Budget aims to strengthen health care, education and communities, support vulnerable Albertans...
    CanadaTax
    Crowe
    Crowe
Article

Alberta Court Of Appeal Dismisses Property Tax Appeal: Municipalities Are Not Secured Creditors For Taxes Assessed On Pipelines, Wells And Other Linear Property

The Alberta Court of Appeal has dismissed an appeal brought by three municipalities (the "Municipalities")
CanadaTax
McMillan LLP
McMillan LLP
  • Article

    Alberta Proclaims New Legislation To Address Municipal Tax Arrears

    On December 8, 2021, Alberta proclaimed in force Bill 77, the Municipal Government (Restoring Tax Accountability) Amendment Act, 2021 (the Amending Act)...
    CanadaTax
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Budget 2016: Amendments To BC's Property Transfer Tax Regime

    On February 16, 2016, Finance Minister Michael De Jong announced the 2016 Provincial Budget.
    CanadaTax
    Alexander Holburn Beaudin + Lang LLP
    Alexander Holburn Beaudin + Lang LLP
  • Article

    Canada Revenue Agency Releases New Form T1135 To Report Foreign Property

    On Dec. 9, 2015, the Canada Revenue Agency (CRA) released a new version of prescribed Form T1135 for taxpayers who own specified foreign property.
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    Canadian Individuals And Corporations May Have An Underused Housing Tax Filing Obligation Even When No Tax Is Owed

    The deadline is fast-approaching for the filing of a return (the "UHT return") under Canada's Underused Housing Tax Act (the "Act"). Very generally, the Act was intended to impose...
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    CRA's $1 Billion Real Estate Nut: Tough To Crack

    The Canada Revenue Agency recently published a news release, in which it identifies over $1 billion in unpaid taxes in the BC and Ontario real estate sectors since 2015.
    CanadaTax
    KPK Law LLP
    KPK Law LLP
  • Article

    Dai-Showa-Me-The-Money: (The Supreme Court Of Canada Decision In Daishowa-Marubeni V. R.)

    A discussion on the Supreme Court of Canada eagerly-anticipated decision in Daishowa-Marubeni v. R.
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    New Re-Assessment Cycle Correction Of Factual Errors Appeal Deadline

    Property assessment notices are currently being mailed out to owners by the Municipal Property Assessment Corporation (MPAC).
    CanadaTax
    Goodmans LLP
    Goodmans LLP
  • Article

    Principal Residence Exemption Ineligibility – House Flipping

    As a general rule, the sale or disposition of any residential property in Canada triggers a capital gain, or, in an unlikely scenario, a capital loss.
    CanadaTax
    Devry Smith Frank LLP
    Devry Smith Frank LLP
  • Article

    Property Tax Appeals: Are They Easier Now?

    In the cases referred to as Vavilov or the Trilogy – Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65 and Bell Canada v. Canada (Attorney General), 2019 SCC 66
    CanadaTax
    Lawson Lundell LLP
    Lawson Lundell LLP
  • Article

    Québec Budget Announces Changes To Taxation Of Inter Vivos Trusts

    In its recent 2012-2013 Budget delivered on March 20, 2012, the Government of Québec announced a number of changes to the taxation of inter vivos trusts.
    CanadaTax
    Davies Ward Phillips & Vineberg LLP
    Davies Ward Phillips & Vineberg LLP
  • Article

    Taxation Aspects of Ontario's Action Plan: Responding to COVID-19 (March 2020 Economic and Fiscal Update)

    On March 25, 2020, the Government of Ontario released a $17 billion Action Plan that outlines the first steps in Ontario's plan to tackle the COVID‑19 outbreak.
    CanadaTax
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    U.S. Tax Reform Moves Forward At Breakneck Speed

    No doubt many U.S. legislators were chewing on tax reform over the U.S. Thanksgiving weekend, as well as enjoying their turkey, as unprecedented momentum is moving U.S reforms ...
    CanadaTax
    O'Sullivan Estate Lawyers LLP
    O'Sullivan Estate Lawyers LLP
  • Article

    What Are Your Tax Obligations As The Executor Of A Will?

    The executor can be one person or several people, that will help to carry out the instructions in a will. They are responsible to administer the deceased estate
    CanadaTax
    Crowe
    Crowe
  • Article

    Sell Now! (How The 2014 Budget May Impact On Business Owners' Exit Strategies)

    The federal government's 2014 Budget contained a host of changes, including "proposals" to change the taxation of eligible capital property...
    CanadaGovernment, Public Sector
    Minden Gross LLP
    Minden Gross LLP
  • Article

    COVID-19 And Property Tax Appeals: Not ‘Exceptional' Enough

    A recent case confirms that property owners challenging their property tax assessment must generally complete their assessment appeal rather than seeking judicial review of an interim decision...
    CanadaReal Estate and Construction
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Assessing The Value Of Contaminated Land For Property Taxes

    The case dealt with a contaminated property historically used as a gas station and automobile dealership – the Victory Motors Property.
    CanadaTax
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Canadian Principal Residence Designations By Non-Residents Of Canada

    Canada’s exemption from tax on the sale of a principal residence is not just for Canadian residents.
    CanadaTax
    Dale & Lessmann LLP
    Dale & Lessmann LLP
  • Showing 141–160 of 626 results

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