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  • Article

    Municipal Tax Law Update

    Did you miss filing an assessment appeal in 2017?
    CanadaTax
    Minden Gross LLP
    Minden Gross LLP
  • Article

    New Simplified Rules For Home Builders Reporting Sales Of Grandparented Housing

    In many cases, builders might not have fully understood their obligation to report grandparented housing sales, or they may not have realized the significance of the penalties for misreporting.
    CanadaTax
    Collins Barrow National Incorporated
    Collins Barrow National Incorporated
  • Article

    Ontario Court Of Appeal's Pivot On Property Tax Exemptions: Stamford Kiwanis

Municipalities across Ontario should take note of a significant recent decision from the Ontario Court of Appeal that reshapes how tax exemptions for charitable...
CanadaTax
Lerners LLP
Lerners LLP
  • Article

    Reassessment Of Ontario Properties Officially Delayed And Taxpayers' Rights To Challenge Their Assessments

    Ontario property assessments will officially remain frozen on 2016 values for the 2024 taxation year, and the Divisional Court will hear an appeal regarding taxpayers' rights...
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    Supreme Court Affirms Broad Municipal Discretion To Set Tax Rates

    The story of Catalyst Paper over the last few years has not been positive.
    CanadaTax
    DLA Piper
    DLA Piper
  • Article

    Tax Incentive Amendments To The Municipal Government Act

    New revisions to the Municipal Government Act (the "MGA") aim to grant municipalities the ability to offer tax incentives to encourage business investment.
    CanadaTax
    Field Law
    Field Law
  • Article

    The CRA's Pursuit Of Real Estate Data Goes South Of The Border

    Canadian residents pay income tax on their worldwide income. In an effort to crack down on unreported offshore income, the Canada Revenue Agency (the "CRA") ...
    CanadaTax
    KPK Law LLP
    KPK Law LLP
  • Article

    The Harvest Date That Never Was: Property Tax Assessment Of Developing Farms

    In time for the upcoming season, we wanted to spotlight a decision of the British Columbia Supreme Court dealing with property tax assessment of a Christmas tree farm.
    CanadaTax
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    The Hidden Costs Of De-Condominiumizing

    In a previous blog post, we discussed how a property's condominium status can be terminated.
    CanadaTax
    Field Law
    Field Law
  • Article

    What You Need To Know About Toronto's New Arts And Culture Property Tax Subclass

    For decades the City of Toronto has offered reduced municipal tax rates to charities and heritage properties, and this year, a new sub-class was created to support not-for-profit arts...
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Working From Home In The Time Of COVID-19

    A special rule allows only commissioned salespeople to claim realty taxes and insurance on the home.
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Canada Revenue Agency Notices For The Underused Housing Tax

    As the 2023 tax season approaches, property owners of residential properties should review their new tax filing and tax payment obligations (if any) as per the Underused Housing Tax Act, 2022...
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Dual-Resident Estate

    For Canadian tax purposes, an estate is now deemed to be a trust under a 2013 amendment to the subsection 248(1) definition of a trust.
    CanadaTax
    KPK Law LLP
    KPK Law LLP
  • Article

    Expropriations And The Proposed Increased Capital Gains Inclusion Rate

    Federal Budget 2024 announced an increase of the capital gains inclusion rate from one-half (1/2) to two-thirds (2/3) on capital gains realized on or after June 25, 2024.
    CanadaTax
    WeirFoulds LLP
    WeirFoulds LLP
  • Article

    Income Tax Considerations In Structuring Real Estate Transactions With Life Interest

    A life interest in real estate provides an exclusive right to use a property during the lifetime of the holder of the interest.
    CanadaTax
    Collins Barrow National Incorporated
    Collins Barrow National Incorporated
  • Article

    Family Business Succession Planning II: The Refreeze

    Last month I discussed how estate freezes were a good planning tool for family-owned businesses.
    CanadaCorporate/Commercial Law
    Minden Gross LLP
    Minden Gross LLP
  • Article

    Trident Exploration Corp.: Abandonment And Reclamation Obligations Retain A Super Priority Over Municipal Taxes

    The Alberta Court of King's Bench (the Court) has confirmed that the abandonment and reclamation obligations owed to the Orphan Well Association (OWA)...
    CanadaEnergy and Natural Resources
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Injurious Affection And Public Works: Claiming For Impaired Access To Property

    For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
    CanadaReal Estate and Construction
    Alexander Holburn Beaudin + Lang LLP
    Alexander Holburn Beaudin + Lang LLP
  • Article

    Municipal Taxes – Vacant Unit Rebate Applications (Ontario)

    What is the test to meet in Ontario when only a portion of a commercial building is vacant?
    CanadaReal Estate and Construction
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Spring Is In The Air & So Is The Underused Housing Tax

    The filing deadline for the first year of the Federal Underused Housing Tax ("UHT") is fast approaching. Any owner of residential property in Canada who is not explicitly...
    CanadaReal Estate and Construction
    Lawson Lundell LLP
    Lawson Lundell LLP
  • Showing 181–200 of 626 results

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