By Drew Ritchie and Sean Glover ( August 18, 2026, 1:12 PM EDT) -- On July 3, 2026, the Nova Scotia Supreme Court released a significant decision in Halifax (Regional Municipality) v. Rank Inc., 2026 NSSC 217 that clarified certain limits of municipal taxing authority over real estate transactions in the province. The ruling addresses a sometimes-asked question: whether transferring corporate control or partnership interests in entities that hold real property triggers municipal deed transfer tax payable pursuant to the Municipal Government Act (MGA) and, by extension, the Halifax Regional Municipality Charter....