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It appears without question at this time that COVID-19 will have profoundly detrimental impacts on the economic fortunes of small and medium-sized businesses in Canada.

An often-quoted statistic is that only about 10 per cent of familyowned businesses remain sustainable into the third generation. This has a lot to do with the lack of proper planning while the founding...

Indigenous rights are not only about legal or political opportunity but also practical capacity. A First Nation's capacity to govern can mean the difference between the true exercise of a right

Premier Kathleen Wynne joined Charles Sousa, Finance Minister for this announcement which actually included 16 measures...

May 1, 2023 is the due date for filing of 2022 annual returns and, where applicable, payment of Underused Housing Tax under the Underused Housing Tax Act, S.C. 2022, c. 5, s. 10...

The provisions of the Act currently prescribe that land transfer duties applicable to the transfer of an immovable only become due when the transfer is registered at the land register.

In 1998, Ontario revamped its property tax assessment system and legislation eliminated the requirement to create separate tenant assessments on the assessment roll.

FLK owned two fully exempt temples and a partially exempt International Centre in the Greater Toronto Area.

Filing your personal taxes properly is vital to avoid extra fees and to ensure you receive all deductions available for your tax return.

Filing your personal taxes properly is vital to avoid extra fees and to ensure you receive all deductions available for your tax return.

A new Speculation and Vacancy Tax Act was recently passed by the B.C. legislature and received Royal Assent on November 27, 2018

When a taxpayer is assessed by the Canada Revenue Agency ("CRA"), the instinct to "do something" can be overwhelming. One of the most common reactions is to start moving assets to related parties...

As expected, the Government of Ontario has introduced a new non-resident speculation tax ("NRST") that takes effect on April 21, 2017.

For taxation years ending after June 30, 2013, Canadian resident taxpayers who are required to report their specified foreign property holdings to the Canada Revenue Agency must use a revised version of Form T1135.

Let's be honest, no one throws a party when their property tax bill arrives. It is one of those unavoidable parts of our life journey.

The Liberal government's Federal Budget was released on March 22, 2016, with the theme of "growing the middle class".

Most family trusts and private corporations which own residential properties in Canada are now required to file an annual return under the new federal Underused Housing Tax Act, SC 2022, c 5, s 10 (the "Act").