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One of the challenges facing Alberta's struggling oil and gas industry is high municipal property taxes. The October 19 announcement from the Alberta government is a first step...

Le 15 mai 2025, le gouvernement provincial a publié son budget de 2025, sans donner quelque signe que ce soit d'une réévaluation générale des impôts fonciers.

2018年11月27日，不列颠哥伦比亚省政府颁布了第45号法案，即《预算措施实施（投机和空置税）法》（以下简称"法案"）。

Toronto property owners face a significant and growing municipal tax obligation that has caught many off guard — the Vacant Home Tax, commonly referred to as the VHT.

Le Manitoba étendra sa taxe sur les transferts fonciers aux transferts d'intérêts bénéficiaires non enregistrés à compter du 1er janvier 2027, ciblant les structures impliquant des fiducies nues et des prête-noms. Ces modifications visent à prévenir l'évitement fiscal et à aligner le régime manitobain sur ceux de l'Ontario et du Québec, tout en introduisant de nouvelles exemptions et obligations de déclaration.

A land transfer tax (LTT) is a government-imposed fee applied when ownership of a property transitions from one owner to another.

A non-resident of Canada is generally taxable under the Income Tax Act (Canada) (Act) on any income or gains arising on the disposition of taxable Canadian property (TCP), except where the non-resident is entitled to a treaty exemption.

Foreign enterprises have long been attracted to investment opportunities in Canada. Canada has led the G7 in growth in total inbound investment over the past 15 years and Forbes...

On July 22, 2022, Canada announced the repeal of its longstanding policy requiring Indigenous Nations to phase out the s. 87 Indian Act tax exemption as a condition for entering into a modern treaty...

Welcome to our 2025 tax planning issue, full of topics and opportunities that you may consider as we reach the end of the year and look forward to 2026.

On April 12, 2022, the City of Toronto released a series of documents outlining staff's proposed approach to the City's first community benefits charge (CBC) by-law, a new development charges (DCs) by-law...

The Canadian Government introduced its budget today ("Budget 2012") announcing a number of significant tax measures. The following is a brief summary of these measures, many of which come into effect today (the "Budget Day").

Finance Minister Joe Oliver faced formidable challenges, both economic and political, in delivering his first Budget.

Property tax exemptions pursuant to Ontario's Assessment Act1 have been gaining attention as a means for affordable housing providers to help address...

Les règles de revente précipitée prévues à la Loi de l’impôt sur le revenu (Canada) (« LIR ») ont suscité de nombreuses interrogations, depuis leur entrée en vigueur, en particulier pour les contribuables impliqués dans des transferts immobiliers. Initialement conçues pour décourager la spéculation immobilière à court termes, ces règles ont une large portée et peuvent, dans certaines situations, s’appliquer à des transactions n’ayant aucune finalité spéculative, tel que discuté davantage dans un article antérieur: Règle fédérale sur les reventes précipitées de biens.

On December 15, 2021 the House of Commons held the first reading of Bill C-8, which includes draft legislation for a new stand-alone tax act: the Underused Housing Tax Act (the "Act").

The underused housing tax (UHT) is a Federal tax applied to vacant or underused housing in Canada, effective January 1, 2022. Generally speaking...