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The Government of Ontario announced a proposal on January 31, 2019, to review and modernize the Real Estate and Business Brokers Act, 2002 (the "Act").

For those of you who keep up with our Breaking Ground newsletter, you may recall a recent edition in which we highlighted a 2023 summary judgment decision arising from a lien claim. In Arcamm v. Avison et al.

The issue addressed in this piece concerns what rights the mortgage creditor may retain on the rents produced by a building, after its mortgagor has disposed of the mortgaged building, without this creditor having...

Part II of the Construction Act ("Act") sets out statutory rights, in addition to lien rights, with respect to the financing and use of project funds in the construction pyramid. Specifically,...

In Canada, only a charity that is a Canadian registered charity is exempt generally from Canadian income tax.

The recent Federal Court of Appeal (FCA) decision in Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII) (Yellow Point) is a reminder that timing can be everything when making donations...

Prior to 2021, section 84.1 of the Income Tax Act ("Act") created a real impediment to a tax-efficient succession of a family business from one generation to the next, effectively penalizing...

The Budget confirms the Federal Government's intention to proceed with the following previously announced tax and related measures, as modified to take into account consultations and deliberations since their announcement or release:

On Sept 14, 2018, the Department of Finance released draft legislation proposing amendments to the provisions in the Income Tax Act (Canada) (the "Act")

Saskatchewan imposes a 6% provincial sales tax (PST) on the retail sale or lease of most tangible personal property and taxable services (which includes software) consumed or used in the province.

The Supreme Court of Canada has granted leave in Guindon v. R., an appeal involving the question of whether tax civil penalties are criminal in nature.

In an important decision (Coopers Park Real Estate Development Corporation v. HMK, 2024 TCC 122) released in September 2024, the Tax Court of Canada ordered the production of an accountant's client related documents and (for the most part) dismissed a claim of solicitor-client privilege made by a taxpayer.

In the weeks to come, we can expect to read and hear plenty more about this mammoth data dump of over 11.5 million documents.

There are more transfer pricing disputes making their way to court in Canada. Here, transfer pricing disputes have been primarily resolved through one of two methods...

On September 27, 2017, Donald Trump released his "unified framework for fixing our broken tax code", which included a one-line statement that would significantly impact taxation on death...

AI is changing the global trade and customs landscape as leading customs authorities, customs brokers, importers, exporters, and service providers have been engaged in its use.

The information revolution has had an undeniable impact on society, as did the industrial revolution before it. Now artificial intelligence is poised to be the next revolution ...