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Finance Minister, Jim Flaherty presented the 2013-14 Economic Action Plan 2013 in the House of Commons on March 21, 2013

The GST/HST deemed self-supply rules in Canada's Excise Tax Act often trigger unanticipated GST/HST consequences for Canadian residential-real-estate developers.

This year's cold and lengthy winter had me constantly daydreaming of beaches and warmer weather.

The Canada Emergency Commercial Rent Assistance program (the CECRA) will provide a 75 per cent reduction to the monthly gross rent of eligible businesses who are experiencing hardship due to COVID-19.

The City of Toronto now marks its third year of imposing the Vacant Home Tax ("VHT") on property owners in Toronto.

A power of attorney ("POA") is a legal document giving someone else the authority to act on your behalf. The person who gives another this decision-making authority is called the grantor.

Vous trouverez ci-dessous une liste détaillée des divers programmes offerts au Nouveau-Brunswick.

Today (May 2, 2013), Ontario Finance Minister, Charles Sousa tabled the province’s 2013 Budget. This year’s budget, titled "A Prosperous and Fair Ontario" is committed to eliminating the deficit by 2017-18 and then reducing the net debt-to-GDP ratio to the pre-recession level of 27%.

Since 2022, the City of Toronto has imposed an annual Vacant Home Tax (VHT) on residential units left unoccupied for more than six months of the year. For most owners the tax is an afterthought: file the annual declaration, confirm the unit was lived in, and move on. But when the City’s administrative process breaks down, an owner can find themselves fighting a five-figure tax bill over a unit they insist was never vacant at all.

How the Tax Court of Canada concluded that the sale of a pre-construction condominium generated business income rather than a tax-free principal residence gain—and why the case offers important lessons on speculative intent, GST “builder” rules, and pre-construction real estate transactions.

On March 30, 2012 Ontario’s Superior Court released its decision in the Hospital for Sick Children v. MPAC ("Sick Kids").

In 2022, Toronto and Ottawa introduced vacant homes tax regimes. These regimes are modelled after the empty homes tax regime introduced in Vancouver in 2017...

A detailed table outlining the various programs available in New Brunswick are listed below. If you would like to discuss your eligibility for any of these programs...

The expansion of the Canada Emergency Business Account to businesses that paid between $20,000 and $1.5 million in total payroll in 2019, which increases the previous range of between $50,000

As I previously reported, the Cannabis Statute Law Amendment Act, 2018[1] (the "CSLAA") received Royal Assent on October 17, 2018.

The federal government's Underused Housing Tax Act1 (the Act) and the associated Underused Housing Tax Regulations2 (the Regulations) both took effect on January 1, 2022.

On March 22, 2017, Finance Minister Bill Morneau tabled the second federal budget ("<strong>Budget 2017</strong>") of the Justin Trudeau-lead Liberals.