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British Columbia's 2018 budget introduced certain changes to the taxation of real estate. This will affect residential real estate held personally, through other legal entities, or that falls into an estate or to a beneficiary of an estate.

Bare trust or nominee corporations holding residential property in Canada on December 31 are required to file an Underused Housing Tax Return by April 30 of the following calendar year.

The repeal of the U.S. Federal estate and gift tax took a major step forward. Bill HR198 (the Death Tax Repeal Act 2017) was recently re-introduced in the Senate and the House of Representatives.

On November 4, 2025, Canada's Minister of Finance and National Revenue, François-Philippe Champagne, tabled the Liberal Government's federal budget, Building Canada Strong, in the House of Commons (Budget 2025).

Chrystelle Chevalier-Gagnon discute avec Emmanuelle Létourneau, de Létourneau gouvernance entreprenante, de la façon dont la crise actuelle peut être synonyme d'opportunité pour revoir la gouvernance de nos entreprises.

Underused Housing Tax ("UHT") is an annual federal tax payable by registered owners of vacant or underused housing in Canada, that took effect on January 1, 2022.

This case deals with a sale of land for property tax arrears.

On October 31, 2023, the Canada Revenue Agency ("CRA") announced that owners affected by the Underused Housing Tax ("UHT") will have until April 30, 2024, to file their return for the 2022 calendar...

Warning Residential property owners in Canada – a new federal tax is being levied through the Underused Housing Tax Act on underused residential properties. Not all residential property owners...

In the challenges facing landlords in the current economic and market conditions, the municipal tax treatment of vacant space is not to be forgotten as some relief available for the carrying costs of vacant space.

On February 16, 2016, British Columbia Finance Minister Michael de Jong tabled the British Columbia budget for 2016.

On May 3, 2021, by Order in Council No. 277, the Government of British Columbia amended the Property Transfer Tax Regulation, B.C. Reg 74/88.

On October 29, 2021, Ric McIver, Minister of Municipal Affairs, introduced Bill 77 to the legislature.

On October 3, 2016, the Minister of Finance tabled a Notice of Ways and Means Motion to amend the principal residence exemption rules in the Income Tax Act (Canada).

As a reminder, all "affected owners" of residential property who are not "excluded owners" as of December 31 of the calendar year have to file a UHT return for each owned property in Canada.

On November 14, 2016, the Ontario Minister of Finance, Charles Sousa, presented the 2016 Ontario Economic Outlook and Fiscal Review in the Ontario Legislature.

On Thursday, February 18, 2016, the Ministry of Finance (Ontario) (the "MOF") quietly filed an amendment to the land transfer tax regulations which has potentially far reaching consequences.