Tax

  • April 19, 2024

    Tax lawyers sound alarm about enhanced CRA powers in federal budget

    Some tax lawyers are warning that enhanced enforcement rules proposed for the Canada Revenue Agency (CRA) in this week’s federal budget could erode taxpayer protections and lead to more litigation and higher costs.

  • April 19, 2024

    Underused housing tax to generate estimated $694M, says Parliamentary Budget Officer

    The underused housing tax (UHT) will generate an estimated $693.9 million in revenue between the fiscal years 2023-24 and 2027-28, according to a legislative costing note published by the Office of the Parliamentary Budget Officer (PBO).

  • April 19, 2024

    Domestic steel producers welcome new CBSA market watch unit aimed at protecting Canadian industry

    Canadian steel producers have welcomed the federal budget announcement of a dedicated market watch unit to monitor unfair trade practices and update trade remedy measures annually.

  • April 18, 2024

    The multi-disciplinary lawyer: Why legal expertise isn’t enough

    The conventional notion of what makes a successful, valuable lawyer has and continues to undergo a transformation. While it is still important to have legal expertise, this has become just the starting point for the profession as a whole and is in no way guaranteed a successful representation of clients and the community.

  • April 18, 2024

    Trade tribunal reverses border services agency’s imposition of anti-dumping duties

    On Jan. 5, the Canadian International Trade Tribunal (CITT) granted Sucro Can Sourcing LLC’s (Sucro Can) appeal against a Canadian Border Services Agency (CBSA) enforcement action, which imposed anti-dumping duties on imported shipments of Brazilian sugar that were transshipped through a foreign trade zone (FTZ) located in the United States.

  • April 17, 2024

    Digital solutions through an Indigenous lens | Lawrence Lewis

    In a world where digital transformation shapes every aspect of our lives, the narrative of technological advancement often overlooks the diverse needs and voices of Indigenous communities. But creating digital solutions through an Indigenous lens — combining traditional values through innovative pathways — gives rise to progressive structures that honour cultural significance.

  • April 16, 2024

    Legal aid funding, auto theft crack down and redistribution of judgeships feature in federal budget

    Funding for legal aid to reduce court delays; redistributing “unused” Alberta unified family court posts to other superior courts; and creating new offences and harsher penalties for auto theft are among dozens of justice-related measures proposed in the latest federal budget, which the minority Liberal government says aims to enhance the affordability of shelter, groceries, internet and other necessities for Canadians.

  • April 16, 2024

    Budget 2024 tax initiatives to play a key role in Ottawa’s effort to boost housing, economy

    In a sweeping 2024 budget that targets increased housing, lower living costs, small-business support and greater economic growth, Prime Minister Justin Trudeau’s Liberal government is also taking tax measures to help offset a projected $40 billion deficit for 2023-24 and a rising federal debt estimated to reach $1.37 trillion by 2029.

  • April 16, 2024

    Energy program not attempt to tax through regulation, Ontario Court of Appeal says

    Ontario’s top court has turned back a challenge of the province’s feed-in-tariff (FIT) renewable electricity procurement program, ruling it was brought in for a proper regulatory purpose and was not an attempt to tax through regulation.

  • April 15, 2024

    Court gives guidance on whether condo unit sale subject to GST

    On March 15, the Tax Court of Canada in 1351231 Ontario Inc v. The King, 2024 TCC 37 was tasked with deciding whether the sale of a condominium unit was subject to GST pursuant to Division II of the Excise Tax Act, R.S.C. 1985, C. E-15 (the Act). In sum, the court found that GST/HST was collectible on the sale of a condominium that was leased under a number of short-term leases through the Airbnb platform.