Tax
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March 31, 2026
Canada, Ontario partner to build affordable homes, transit and infrastructure
Prime Minister Mark Carney and Ontario Premier Doug Ford have announced a new partnership to build more affordable homes, infrastructure and transit. The PM’s office (PMO) said the partnership will reduce taxes and fees for a home in the province by up to $200,000. As well, it is the federal government’s first partnership through the Build Communities Strong Fund.
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March 30, 2026
PM launches process to select Justice Martin’s replacement on SCC bench
On March 30, Prime Minister Mark Carney launched the process to “select the next judge of the Supreme Court of Canada, who will fill the vacancy created by the upcoming retirement of Justice Sheilah L. Martin.”
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March 30, 2026
CRA failed to comply with production order amid bias allegations: court
The Federal Court of Appeal has found that the Minister of National Revenue failed to comply with a prior search and production order in litigation over the revocation of the Jewish National Fund of Canada’s charitable status and has ordered further searches and disclosure.
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March 27, 2026
Feds introduce Build Canada Homes, bill to give provinces $1.7B
On March 26, Canada announced the launch of Build Canada Homes, a new federal agency to help increase the pace of home building, including transitional and supportive housing, affordable and community housing, along with a new bill investing $1.7 billion.
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March 27, 2026
Federal Budget Implementation Act receives royal assent
Bill C-15, the Budget Implementation Act, 2025, No. 1, received royal assent on March 27. According to a government release, this “key piece of legislation will help the government deliver on its plan to build one united economy, empower Canadians to get ahead, and protect our country and sovereignty — today, and for generations to come.”
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March 25, 2026
Ottawa & provinces roll out disparate views on the ‘notwithstanding’ clause at Supreme Court
Before the Supreme Court of Canada reserved its impending historic decision on March 26, the top court heard starkly different interpretations this week about the nature and operation of the Charter’s s. 33 “notwithstanding” clause.
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March 26, 2026
Ottawa introduces bill targeting foreign interference, deepfakes and long ballots
The Liberal government has introduced legislation aimed at protecting federal elections from foreign interference, cracking down on “long ballot” protest tactics and curbing election-related misinformation, according to a March 26 release.
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March 26, 2026
Estate law: Capital gains exemption and qualified small business corporation shares
Canadian taxpayers are currently afforded a cumulative lifetime exemption on capital gains realized from the sale of qualified small business corporation shares and on a qualified farm property or a qualified fishing property. A deduction on capital gains realized from any such sale(s) is permitted, up to the exemption amount, which as of June 25, 2024, was increased from $1,016,836 to $1,250,000, indexed for inflation. The new amount applies to sale(s) that take place after that date.
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March 24, 2026
SCC judges probe what Charter s. 33 ‘override’ may mean for survival of Charter judicial review
The argument that a legislature’s use of the Charter’s s. 33 “override” clause can temporarily prevent judges from striking down a law but not from reviewing the law’s constitutionality or stating that the law infringes Charter rights and freedoms sparked a lively exchange between counsel and the bench as the Supreme Court of Canada kicked off its inquiry into the constitutionality of Quebec’s controversial “secularism” (Bill 21) law.
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March 24, 2026
Cineplex Inc. v. The King: Negative proceeds of disposition?
In the decision of Cineplex Inc. v. The King, 2026 TCC 15, the primary issue was the characterization of a $26,610,551.98 payment related to a complex business restructuring. Was the payment on account of capital or income?