July 14, 2026
The Ontario Court of Appeal has ruled that construction lien claimants’ priority over a building mortgagee is limited to the deficiency in the statutory 10 per cent holdback based on unpaid invoices, rather than total invoices, where no subcontractor lien claims exist.
July 14, 2026
A three-judge divisional panel of the Ontario Superior Court has ruled that provincial restrictions on political advertising on certain rural highways violate the Charter’s free expression rights.
July 14, 2026
The Tax Court of Canada’s recent decision in Forrest v. Canada, 2026 TCC 121 gives tax lawyers a detailed map of what happens when the Canada Revenue Agency (CRA) reassesses the same taxation year four times, contradicting itself twice along the way, and then argues that the taxpayer has no right to appeal the last word.
July 14, 2026
Claims for a joint family venture (JFV) arising from a plea of unjust enrichment have become increasingly popular in family law courts in Ontario.
July 13, 2026
The Federal Court has ordered the Canadian National Railway Company to pay more than $1.3 million in legal fees and disbursements after it lost a damages action arising from its breach of statutory rail-service obligations, finding that the complexity of the litigation and two rejected pretrial settlement offers justified a lump-sum costs award.
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
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
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
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.”