July 13, 2026
The Canada Revenue Agency (CRA) has spent considerable effort focusing on taxing GST/HST on home sales. If a taxpayer is considered to be a “builder” as defined in subsection 123(1) of the Excise Tax Act, R.S.C., 1985, c. E-15 (ETA), the respective income is treated as if on account of business and not capital. Therefore, GST/HST obligations apply. In Ontario, this means a taxpayer must charge 13 per cent GST/HST on the sale price and remit this amount to the federal government.
July 13, 2026
Lawyers for a Somalian refugee with schizophrenia may turn to Canada’s highest court in a bid to keep their client from being deported due to a sex assault conviction — citing potential dangers awaiting him in his native land because of his mental illness.
July 13, 2026
Blaise Evelyn has joined IMK in Montreal.
July 13, 2026
McCarthy Tétrault has added Noëmie Frappier as counsel in its litigation and dispute resolution group in Montreal.
July 13, 2026
Quebec’s Justice Minister Simon Jolin-Barrette has appointed Magali Bernier as a judge of the Court of Quebec.
July 13, 2026
Ontario’s private mortgage market has evolved rapidly, with lenders increasingly offering prepaid interest reserves or capitalized interest structures (often called payment-in-kind or “PIK” arrangements) to attract borrowers facing liquidity constraints.
July 13, 2026
Canada rightly prides itself on having one of the world’s fairest criminal justice systems. Yet one of its greatest shortcomings is revealed not when an innocent person is convicted, but when the government refuses to make that person whole after admitting the conviction cannot stand.
July 13, 2026
When Bill C-3, An Act to amend the Citizenship Act (2025), took effect last December, the federal government took a predictable victory lap. By passing the legislation, Ottawa permanently dismantled the “first-generation limit” that stripped Canadian citizenship from thousands of children born abroad to Canadian parents. Politicians hailed it as the ultimate remedy for the “Lost Canadians.”
July 13, 2026
Appeals by multiple Canadian and Texas entities (appellants) from two decisions continuing and confirming proceedings under the Companies’ Creditors Arrangement Act (CCAA). The proceedings arose from two Texas real estate development projects, Fossil Creek and Hills of Windridge, financed through a complex structure involving Texas development LLCs and Canadian trusts, partnerships, and corporate entities.
July 10, 2026
Kaelyn Macaulay has joined MLT Aikins as an associate in its Calgary office.