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Qu'arrive-t-il lorsqu'une convention d'achat-vente ne précise pas clairement la répartition fiscale? Dans la décision rendue récemment en Ontario dans l'affaire Miculinic Investment...

Ontario’s Assessment Act allows municipalities to collect realty taxes from property owners within such municipalities’ borders.

Most municipal ratepayers diligently pay their property taxes either on time or, at most, within a year or two of the original due date.

The City of Toronto has increased its municipal land transfer tax rates to match the recent changes to provincial land transfer taxes, effective March 1, 2017.

In November 2018, British Columbia's provincial government introduced the Speculation and Vacancy Tax Act[1] (the "Act"). The goal of the Act is to address housing affordability by discouraging...

In our blog post from July 25, 2016 we highlighted the provincial government's introduction (effective August 2, 2016) of the new 15% property transfer tax on foreign buyers of residential property in the Greater Vancouver Regional District.

First announced in Budget 2021, enacted June 9, 2022, and effective retroactive to January 1, 2022, the federal Underused Housing Tax Act mandates a filing requirement and potential 1% tax on the assessed value of vacant or underused housing in Canada.

Ontario's Fall Economic Statement introduces significant changes to property tax exemptions affecting charitable affordable housing providers and university student residences, while also making assessment roll information publicly accessible online for the first time. These proposed amendments to the Assessment Act will require property owners to reassess their exemption eligibility and tax obligations.

Each year, many Canadians move within Canada for school, business, office, or employment. Statistics Canada estimated that in the two years leading up to 2021, at least 2 million Canadian households moved.

With the Canadian dollar weakening and the price of US real estate rising, many Canadians who have previously purchased US real estate may now be tempted to sell.

In Gaitanis v. The King, 2025 TCC 186, the Tax Court of Canada addressed a recurring but often misunderstood issue in GST/HST litigation: how strictly the statutory conditions for the GST New Housing Rebate apply ...

Canada has, over the years, gradually become a difficult business for landlords. In particular, Canada has grown much less welcoming towards short-term rental units.

Calgary City Council approved the cancellation of any Business Improvement Area (BIA) Tax penalties between April 1 and June 30.

It is safe to say President-elect Trump ran a presidential campaign that was bold, filled with fiery rhetoric, and sometimes knew no bounds.

The Ontario Court of Appeal did something in Stamford Kiwanis Non-Profit Homes Inc. v. Municipal Property Assessment Corporation("Stamford Kiwanis") that it rarely does: overturn its own decades-old precedent.

Many municipalities require all residential unit owners to declare the status of each unit, or these properties will be deemed vacant, with the possible application of a vacancy tax accompanied with penalties.

Le 25 mars 2025, le gouvernement du Québec a déposé le budget 2025-2026 (Budget). Le Budget propose notamment des modifications significatives au régime de la taxe sur les services publics (TSP)...

On March 18, 2020, the Alberta Government announced a $50 million investment in Albertans affected by COVID-19.