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In its 2016 Ontario Economic Outlook and Fiscal Review, released on November 14, the Government of Ontario has proposed a number of significant changes to the Province's Land Transfer Tax regime.

With the demand for housing on the rise, increasing the supply of available residential units has become a priority at all levels of the Canadian government. Following in the City of Vancouver's...

Starting on March 19, 2020, certain municipalities in Canada have been implementing tax relief measures to address the economic impact of COVID-19.

In November 2023, the Ontario Superior Court of Justice (Divisional Court) released the Caruso v. The Law Society of Ontario, 2023 ONSC 6744 ("Caruso") decision...

On March 17, 2016, Quebec's Minister of Finance unveiled the 2016-2017 provincial budget (Budget) in which significant proposals to the system of duties on transfers of immovable properties were announced.

The impacts of the COVID-19 pandemic resulted in a large portion of Canada's workforce transitioning to a work-from-home environment.

On December 8, 2020, Bill 213, Better for People, Smarter for Business Act, 2020 received royal assent. The bill includes significant amendments to the Business Corporation Act (Ontario)...

The Saskatchewan Municipal Board's decision in Pratchler v Last Mountain Valley examines critical procedural and substantive issues in property tax assessment appeals. When taxpayers challenged their 2025 property classification after previously appealing the 2023 assessment, the Board addressed fundamental questions about multi-use property classification, unoccupied building exemptions, and the formation of binding agreements between municipalities and ratepayers. The decision clarifies when municipalitie

On February 14, 2019, the Supreme Court of Canada dismissed the taxpayer's application for leave (permission) to appeal the Federal Court of Appeal's split decision in The Queen v Cheema (2018 FCA 45).

On February 20, 2018 the NDP government delivered its 2018 budget for British Columbia. The budget brings with it a number of measures that will impact real property transactions in British Columbia.

Recent decisions of the Court of Queen's Bench of Alberta have put into question the priority of municipal property taxes in insolvency proceedings.

To say that 2020 forced all of us to do things differently is an understatement. That included the federal government, which created several new programs to help Canadians

GST/HST collected are generally due by the end of the month following the vendor's reporting period. On March 27, 2020, the Government of Canada announced that the deadline for the...

The expropriation process in Ontario is governed by the Expropriations Act (the "Act"), which provides property owners with a right to compensation for land confiscated by a statutory authority...

PUP of a taxpayer is broadly defined to include property owned by the taxpayer and used primarily for the personal use and enjoyment of the taxpayer...

At its meeting on February 15, 2017, Toronto City Council adopted amendments to chapter 760 of the City's Municipal Code to introduce new brackets and rates for the Municipal Land Transfer Tax effective March 1, 2017.

The Tax is a national, annual one percent tax on the value of non-resident, non-Canadian owned residential real estate that is considered to be vacant or underused, retroactive to January 1, 2022.