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In Canadian common law jurisdictions, when the tenant defaults under a commercial lease, the landlord doesn't have to do anything. The landlord can simply insist that the lease remain alive, and...

Lease terminations remain a hot topic for residential landlords. One step in the termination process that may seem basic, but can result in serious pitfalls, is determining who the tenant is under the lease and the Residential Tenancies Act, 2006 (Ontario) (the "RTA").

Property assessment and taxation has been a hot topic of conversation in the news recently. A province-wide reassessment for the 2006 taxation year has taken place. From what we have seen, a large number of commercial, industrial and multi-residential properties have been subject to significant increases in assessed values.

UHT Returns are due annually on April 30. However, on March 27, 2023, the Canada Revenue Agency provided transitional relief and effectively extended the deadline to file 2022 UHT Returns to October 31, 2023.

Yes, any person remitting rents to a non-resident is required to withhold and remit to the Canada Revenue Agency ("CRA") 25% of the gross rents paid.

The Government of Canada has proposed a new Underused Housing Tax (the UHT) applicable to residential real estate throughout the country.

On November 10, 2025, Canada's Competition Bureau ("Bureau") discontinued its civial investigation into the use of algorithmic pricing software for rental housing throughout Canada.

The proliferation of medical marijuana dispensaries in cities such as Vancouver and Toronto has prompted city councillors to crack down—albeit in different ways—on these illegal businesses.

What is the difference between a general assignment of rents and leases and a specific assignment of rents and leases, and when should I include them in my term sheet for a commercial real estate...

As a result of the current economic downturn, many commercial tenants are finding themselves in precarious financial positions and are approaching landlords to seek rent relief in order to survive until the economy recovers.

On June 4, 2025, the Competition Bureau (the "Bureau") released its Final Guidelines on Competitor Property Controls (the "Guidelines").

Le gouvernement du Canada et l'ensemble des gouvernements provinciaux et territoriaux ont pris des mesures pour protéger les Canadiens et les entreprises des répercussions de la pandémie de COVID 19

In a remarkable trial decision resulting from a breach of contract claim commenced during the COVID-19 pandemic, Cineplex Inc. obtained a damages award in the amount of $1.2 billion against the former suitor of its shares, ...

My last two articles have been about the CERS program which provides a subsidy to commercial tenants, as well as Bill 229 which is now law, which provides a...

As the global COVID-19 crisis continues to unfold, there is growing debate in Ontario in connection with the obligations of residential tenants to pay their monthly rent at the beginning of April.

The Ontario Court of Appeal recently held that directors who misuse corporate powers to prejudice creditors may face personal liability. In FNF Enterprises Inc. v. Wag...

An appeal court has upheld the conviction of a landlord for criminal negligence causing death after numerous Fire Code violations led to a tenant's death.