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On May 15, 2025, the Ontario provincial government released its 2025 budget, and with it came no signs of a general reassessment of property taxes. For the foreseeable future, property tax assessments in Ontario will continue to be based on a January 1, 2016 valuation date.

All residential home owners will have to submit a declaration of occupancy status to the city by February 2, 2023.

This article provides a detailed review of the existing Canadian case law to highlight key legal, technical, and administrative issues facing municipalities in designing and implementing user fees.

Depuis plusieurs années, le gouvernement québécois tente de favoriser le développement de la propriété intellectuelle dans la province à l'aide d'incitatifs fiscaux

Under the Property Transfer Tax Act, RSBC 1996, c 378, (the "Act"), property transfer tax ("PTT") would, generally speaking, be imposed on a lease with a term ...

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

Ratepayers are generally familiar with paying property taxes based on a percentage of the assessed value of the property: this is known as an ad valorem tax.

During the pandemic, most of the world saw a substantial increase in employees working from home. Canada was no exception. According to Statistics Canada, by April 2020...

When deciding to buy a property, buyers may review various representations in the real estate listing which purport to list the property's key facts such as the square footage...

On November 2, 2020, the Government of Canada introduced Bill C-9, which sets out details of the new rent support program called the Canada Emergency Rent Subsidy ("CERS")...

The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.

On April 7, 2021, the Province of Manitoba unveiled its 2021 budget. To the relief of many, the budget does not increase corporate or personal income tax rates.

When assessing land transfer tax under the Land Transfer Tax Act (Ontario), the Province of Ontario has long taken the position that partnerships and trusts are not to be characterized as "persons" for LTT purposes.

​The Minister of Finance tabled a Notice of Ways and Means Motion in the House of Commons to address what are widely perceived to be abuses by some taxpayers of Canada's principal residence rules.

This article contains important information regarding new tax filing obligations under the Underused Housing Tax Act (Canada) affecting many owners of residential property throughout Canada...

Most industries across the globe have been affected by recent world events. As lawyers, we've had to address new trends and demands in the market, including greater complexity in Canada/U.S. cross-border personal tax and estate planning.

Most homeowners in Canada know that when they sell their principal residence, any resulting gain will not be subject to tax in Canada.