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Following the Budget 2019 announcements, the Canada Revenue Agency ("CRA") launched a Real Estate Task Force whose mission is to deter tax non-compliance in the real estate market.

The questionnaire is broad, contains over 35 questions and requests significant documentation.

The Underused Housing Tax Act ("UHTA") levies an annual tax on individuals who are neither permanent residents of Canada nor Canadian citizens at a rate of 1% on the value...

On January 1, 2022, a tax on underused housing in Canada came into effect. This tax on vacant or underused housing in Canada is the result of the Underused Housing Tax Act...

The Prohibition on the Purchase of Residential Property by Non-Canadians Act (the "Act") took effect in January. The Act bans "non-Canadians" from buying "residential property" for two years...

On March 27, 2020, the Government of Alberta announced new measures to address residential tenancy issues arising during and as a result of the COVID-19 pandemic.

On a recent hot summer-like day, my neighbours' pre-school boy, Charlie (pseudonym), sauntered over the front lawn in his pajamas to peek into my garage.

On October 18, 2024, the Minister of Municipal Affairs and Housing filed O. Reg. 396/24, revoking the City of Toronto's delegated authority to approve its recent official plan...

The second instalment of this miniseries addresses a landlord's options in the event that a tenant breaches a commercial lease. The seminal case on this topic continues...

Avec la densification urbaine et le développement accru des zones centrales, on constate la prolifération de projets immobiliers plus sophistiqués et à usage mixte.

On December 20, 2017, the Quebec ministère des Finances issued Information Bulletin 2017-14 in which it announced that the Act respecting duties on transfers of immovables will be amended to introduce an exemption from payment ...

On April 7, 2022, Finance Minister (and Deputy Prime Minister) Chrystia Freeland tabled the Liberal Government's federal budget, A Plan to Grow Our Economy and Make Life More Affordable ("Budget 2022").

With urban densification and asset repositioning reshaping commercial real estate across Canada, aging properties are giving way to mixed-use towers, transit-oriented developments and modern office campuses. For landlords, the ability to terminate a lease can unlock redevelopment potential; for tenants, an unexpected termination can disrupt operations and erode years of capital investment.

The provincial government's new 15 per cent tax on foreign purchasers of residential property is the talk of the town in Metro Vancouver.

This blog post highlights certain amendments to British Columbia's Real Estate Development Marketing Act ("REDMA") Policy Statements 5 and 6 which came into effect May 1, 2021.

The recent decision of CIBC Mortgages Inc. (c.o.b. Firstline Mortgages) v. Computershare Trust Co. of Canada, [2015] ONSC 543 provides a fact scenario that sounds like it was dreamt up by a law school professor...

L'article 976 C.c.Q. énonce que les voisins doivent accepter les inconvénients normaux du voisinage.