Tax
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November 20, 2025
Real estate agreements of purchase and sale: Beware HST provisions
In a real estate transaction, buyers and sellers often haggle over the purchase price of a property. While the buyer will want to pay as little as possible for a property, a seller will want to maximize their return.
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November 19, 2025
Liberal government unveils first budget bill, says criminal justice bill to come before Christmas
The Carney government’s 2025 legislative to-do list got longer with the rollout of its first budget implementation omnibus bill, which proposes dozens of tax and other statutory measures.
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November 19, 2025
N.S. to have ‘compliance’ officers in seafood industry
Nova Scotia has a new “compliance unit” to police the province’s billion-dollar seafood sector. According to a Nov. 17 news release, the unit will include four inspectors — their mission is to crack down on “illegal activities in the fish buying and processing sector.” They will be “responsible for monitoring, inspecting and investigating regulatory compliance and acting on offences.”
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November 19, 2025
Revocation of beneficiary designation: Avoiding miscalculations
There are times in estate law when the courts have to step in because beneficiary designations for registered plans aren’t drafted or updated properly. My July 18 article touched on a few such cases. Case law suggests that revoking one’s beneficiary designations may also require court intervention if not properly considered by the drafting lawyer.
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November 14, 2025
Federal Court upholds CRA denial of tax relief request based on director’s mental health
The Federal Court has upheld a Canada Revenue Agency (CRA) decision to deny a company’s request for waiver of tax penalties and interest, finding that the agency reasonably rejected claims that the sole director’s mental health and financial difficulties impaired his tax compliance during the relevant period.
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November 13, 2025
Canada’s 2025 federal budget: Key tax and legislative measures lawyers need to know
The 2025 federal budget introduces a broad range of legislative and tax measures that will shape corporate planning, compliance and cross-border transactions in the coming year.
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November 13, 2025
Court limits capital loss in oil and gas tax dispute relating to partnership
In an oil and gas tax decision, the Federal Court of Appeal has clarified the application of the general anti-avoidance rule (GAAR), reducing the disallowed capital loss claimed by a company while addressing the misuse of adjusted cost base bump provisions in a 2010 partnership transaction.
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November 13, 2025
The graduated rate estate: Using it, keeping it
The acronym “GRE” is well-known to trust and estate lawyers. However, while its descriptive meaning, graduated rate estate, may be well-known, its impact is perhaps less so.
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November 13, 2025
Court affirms order requiring Hamilton to pay $5.3M for flooding damage to business
The Ontario Court of Appeal has upheld a finding that the City of Hamilton is jointly liable for $5.3 million in damages after its failure to maintain a drainage channel contributed to repeated flooding at the property of National Steel Car Limited, a rail car manufacturer.
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November 12, 2025
SCC denies requests by AGs & others to make in-person intervener arguments in historic case
The Supreme Court of Canada is denying recent requests from six intervener attorneys general — as well as counsel for The Advocates’ Society and dozens of other intervener groups — to allow them to make their arguments in person in the upcoming historic Bill 21 appeal, Law360 Canada has learned.