Tax
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July 09, 2025
Reimbursement of professional insurance premiums — tax considerations
Members of professional orders are required to pay membership dues in order to maintain their reserved titles and may also pay for professional liability insurance. Various tax consequences may arise when an employer of a member of a professional order reimburses expenses related to maintaining the employee’s professional status.
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July 09, 2025
From duty to liability: The evolution of trustee responsibility in Ontario courts
The recent case of MacBeth Estate from the Ontario Court of Appeal (MacBeth Estate v. MacBeth, 2025 ONCA 360) is a reminder of the personal liability that estate trustees may be exposed to if their actions warrant it — and an example of how the court will address estate disputes where there has been a breakdown in trust between the estate trustee and a beneficiary.
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July 08, 2025
CFIB asks trade ministers to advance mutual recognition deal as think tank report urges caution
The Canadian Federation of Independent Business (CFIB) is urging federal, provincial and territorial trade ministers to make progress on a pan-Canadian mutual recognition agreement on goods and direct-to-consumer alcohol delivery as the ministers’ Committee on Internal Trade (CIT) meets in Quebec City.
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July 08, 2025
B.C. court upholds Quebec decision on $1.6M illegal payroll scheme
The British Columbia Supreme Court has dismissed an application to set aside a decision of the Quebec court in which the applicant failed “to report and remit approximately $1.6 million in employee source deductions.”
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July 08, 2025
Insolvencies still markedly higher than pre-pandemic levels, latest stats indicate
Business insolvencies dropped to 391 filings in May of this year, a 16.5 per cent decline from April but significantly higher than pre-pandemic levels, figures from the Office of the Superintendent of Bankruptcy (OSB) show.
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July 07, 2025
A common mistake in statutory interpretation
In the training that I deliver on statutory interpretation, I caution against relying on prior interpretations of a statutory provision or a related provision without first doing your own interpretive analysis of the provision. In Pepa v. Canada (Citizenship and Immigration), 2025 SCC 21, the Supreme Court of Canada overturned a tribunal decision that made this mistake.
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July 04, 2025
McCarthy Tétrault adds two partners to support new charities and non-profits group
McCarthy Tétrault has welcomed Robert Hayhoe and Nicole D’Aoust as partners in its new Charities and Non-Profits Group, part of its National Tax Group.
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July 03, 2025
N.B. to consult public on changes to property tax system
New Brunswick’s government wants input from its residents on a future overhaul of the province’s property tax system — a revamp that will focus on transparency and stability in the face of “substantial increases” in property values.
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July 02, 2025
Federal government makes carbon rebate for small businesses tax-free
Ottawa wants to make its small business carbon tax rebate tax-free.
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June 30, 2025
Canada imposes tariff rate quotas on steel imports from non-FTA countries
Canada has announced new tariff rate quotas (TRQs) for steel mill products imported from non-free trade agreement (FTA) partner countries, as part of an effort to curb the impact of steel being diverted to Canada as a result of U.S. tariffs.