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On Monday, April 19, 2021, Canada's Deputy Prime Minister and Minister of Finance, Chrystia Freeland, released the first official budget in the past two years...

Depuis son adoption le 20 mars 2025, le Projet de loi 86 a introduit diverses modifications relatives au territoire agricole du Québec. Parmi les changements importants, de nouveaux pouvoirs de taxation sont accordés aux municipalités, leur permettant d’imposer une surtaxe sur les terres à vocation agricole et qualifiées d’« exploitables, mais non exploitées », des critères qui pourraient mener à de nombreux débats d’ordre juridique.

By now it is difficult to find a Canadian who has not heard of the buying opportunity in US vacation homes.

Many Ontario small businesses have been financially impacted by the ongoing COVID-19 pandemic specifically by Ontario's province wide shut down that has been in effect since 12:01 am on December 26, 2021.

The lack of affordable housing is a major issue facing Canada. Against this backdrop, affordable housing providers face a complicated landscape for development and operations...

Welcome to our 2016 tax planning issue, full of topics and opportunities that we believe you should consider as we reach the end of 2016 and look forward to 2017.

Section 116 of the Act provides rules that protect the Canadian government's ability to collect tax on capital gains on a disposition of "taxable Canadian property".

Under the Companies' Creditors Arrangement Act, debtors have certain post-filing obligations.

Budget 2014 projects a deficit of $16.6B for the current year, $2.9B for 2015 and a surplus of $6.4B for fiscal 2016.

Bill C-8, which introduced the Underused Housing Tax (the "UHT") through the Underused Housing Tax Act (the "Act"), received Royal Assent on June 9, 2022. The UHT is effective as of January 1, 2022.

One of the most consequential and frequently litigated questions in Canadian real estate tax law is whether the proceeds from the disposition of real property are taxable as a capital gain or as ordinary business income.

In brief, the New Housing Rebate allows individuals to recover some of the Goods and Services Tax (GST) that was paid on the purchase of his or her new home.

On June 9, 2022, Bill C-8, Economic and Fiscal Update Implementation Act, 2021, received Royal Assent. Bill C-8 implements certain measures announced in the federal economic and fiscal update tabled on December 14, 2021, as well as Canada's new underused housing tax act.

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

There have been a number of significant changes to the commercial real estate landscape in Ontario and British Columbia in 2023.

All levels of government in Canada are responding swiftly to uncertainty brought by the COVID-19 pandemic by implementing measures to support individuals and businesses across the country.

Canada’s tax system is a self-reporting system in which taxpayers are responsible for accurately assessing and reporting their tax liabilities.