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  • Article

    Property Ownership Implications For Non-Residents: Nova Scotia Deed Transfer Tax, Nova Scotia Non-Resident Property Tax, And Federal Restrictions On Foreign Ownership

    The Nova Scotia government introduced two tax measures impacting non-residents in the 2022-2023 provincial budget. Effective April 1, 2022, the Province is implementing the Nova Scotia Non-Resident...
    CanadaTax
    Cox & Palmer
    Cox & Palmer
  • Article

    Red Flags For Tax Audits

    Millions of employees forced to work from home because of COVID-19 turned their bedrooms, basements, and kitchens into workspaces.
    CanadaTax
    KPK Law LLP
    KPK Law LLP
Article

Alberta Clarifies Status of Linear Property Tax Claims Under Bankruptcy and Insolvency Act

•The Court of Queen's Bench held that the Municipal Government Act, RSA 2000, c M-26 (MGA), which grants municipalities the power to levy linear property taxes in Alberta, may provide a special lien for tax arrears for taxes relating to a parcel of land.
CanadaInsolvency/Bankruptcy/Re-Structuring
Torys
Torys
  • Article

    Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

    Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    New Authority: Property Tax Incentive Bylaws For Residential Property

    Municipalities now have the authority to offer residential tax incentives in Alberta, similar to the incentives introduced in 2019, which granted the same authority to municipalities...
    CanadaTax
    CLC (Canadian Litigation Counsel)
    CLC (Canadian Litigation Counsel)
  • Article

    Personal U.S. Tax Changes

    On November 2, 2017, the Ways and Means Committee of the U.S. House of Representatives released a tax reform bill entitled The Tax Cuts and Jobs Act.
    CanadaTax
    Collins Barrow National Incorporated
    Collins Barrow National Incorporated
  • Article

    Selling Sunset: Real Estate Taxes Property Owners In Canada Must Know About

    The federal Underused Housing Tax Act became effective January 1, 2022, and the first tax returns for those who need to file are due in 2023.
    CanadaTax
    O'Sullivan Estate Lawyers LLP
    O'Sullivan Estate Lawyers LLP
  • Article

    The TaxLetter: Moving Day

    I was reading an article not too long ago about how housing prices in Toronto have increased by 9.6 per cent compared to a year ago.
    CanadaTax
    Minden Gross LLP
    Minden Gross LLP
  • Article

    Updates To Section 116 Clearance Certificate Process

    The Canada Revenue Agency ("CRA") has released updated Information Circular IC72-17R6 dated September 29, 2011, replacing IC72-17R5 (March 15, 2005).
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Ontario Clarifies Property Tax Rules For Renewables

    On January 4, 2012, the Province of Ontario added greater clarity to the property tax treatment of renewable energy generation facilities by amending Ontario Regulation 282/98 under Ontario’s Primary Property tax statute, the Assessment Act.
    CanadaEnergy and Natural Resources
    Gowling WLG
    Gowling WLG
  • Article

    Cottage Ownership And Succession Matters

    If you own a cottage or vacation home, your personal, emotional and financial commitment to it is often very significant.
    CanadaFamily and Matrimonial
    O'Sullivan Estate Lawyers LLP
    O'Sullivan Estate Lawyers LLP
  • Article

    BC Government Targets Foreign Buyers with Massive Tax Hike

    On July 25, 2016, the BC government announced Bill 28 – Miscellaneous Statutes (Housing Priority Initiatives) Amendment Act, 2016.
    CanadaReal Estate and Construction
    McMillan LLP
    McMillan LLP
  • Article

    Knock Knock – Underused Housing Tax Filings Due October 31, 2023

    The administrative extension to file the Underused Housing Tax ("UHT") return and pay the UHT expires on October 31, 2023. After this date, registered owners...
    CanadaReal Estate and Construction
    WeirFoulds LLP
    WeirFoulds LLP
  • Article

    MPAC Working Papers - Should They Be Used Or Not?

    In 1998, Ontario revamped its property tax assessment system and legislation eliminated the requirement to create separate tenant assessments on the assessment roll.
    CanadaReal Estate and Construction
    Minden Gross LLP
    Minden Gross LLP
  • Article

    Municipality Restrained From Interfering With Cottage Owners' Use Of Fire-Pit Lands

    The applicants were owners of three cottages among a line of neighbouring lots on the waterfront of Georgian Bay and adjacent to grassy lands between their properties and a beach.
    CanadaReal Estate and Construction
    Gardiner Roberts LLP
    Gardiner Roberts LLP
  • Article

    2016 Year-End Tax Planning Guide

    Nobody likes to pay too much tax. Luckily, there are a number of tax-saving measures that can help with just that—both for businesses and individuals.
    CanadaTax
    Grant Thornton
    Grant Thornton
  • Article

    Canadian Tax Lawyer Solution To Changes To The Eligible Capital Property (Goodwill) Tax Rules – Part 2

    Having explored the concept of Eligible Capital Property along with its existing tax treatment under Canada's Income Tax Act, we will analyze the changes taking place on January 1, 2017.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Claim Employee Home Office Expenses For 2020

    With the deadline fast approaching to file personal income tax returns for 2020, some important questions to consider are whether or not an employee is eligible to claim a deduction for home...
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Do You Disagree With Your Property's Assessment? Now Is The Time To Contest It

    In September, several municipalities, including the cities of Montréal, Chambly, Saint-Jérôme, Lévis, Sorel-Tracy and Rimouski, tabled their new three-year property assessment rolls effective January 1, 2023.
    CanadaTax
    De Grandpré Chait
    De Grandpré Chait
  • Article

    Federal Court Of Appeal Affirms "Livaditis"

    The Federal Court of Appeal ("FCA") upheld the judicial review decision of the Federal Court ("FC") in "Livaditis v. Canada Revenue Agency".
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Showing 301–320 of 626 results

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