June 05, 2026
When a Canadian court or tribunal finds that a party has relied on a case that does not exist, the consequence is far from uniform. In one decision, the lawyer responsible was ordered to pay $17,550 in costs personally. In another, the order was $100. In 60 of the 177 decisions we reviewed, the adjudicator identified the problem but imposed no consequence at all.
June 04, 2026
The Tax Court of Canada has “reluctantly” upheld a finding that a father who cannot be removed from Canada but is not a “protected person” under immigration law is ineligible for the Canada Child Benefit (CCB), noting he had fallen through a crack in the legal system that the court first identified nearly 25 years ago.
June 04, 2026
The Canada Revenue Agency’s increasing scrutiny of charitable donation valuations continues to expand beyond traditional gifting arrangements involving art, pharmaceuticals and software.
June 03, 2026
Ottawa says it will extend for a year its steel tariff-rate quotas (TRQ) regime for imports from non-CUSMA partners and the existing horizontal tariff relief for eligible U.S. steel and aluminum products, and additionally, for eligible steel products subject to derivative tariffs.
June 02, 2026
Taxpayers’ Ombudsperson François Boileau has begun a systemic examination of the options available to taxpayers who experience issues with the Canada Revenue Agency (CRA), and whether those processes are fair and efficient.
June 02, 2026
The fundamental legal issue in the Tax Court of Canada decision of Zhang v. The King, 2026 TCC 71 (Zhang) relates to appellant motions to enforce a settlement reached with the respondent prior to a hearing.
May 29, 2026
The Canada Revenue Agency is increasingly relying on Multiple Listing Service (MLS) data and other third-party information to support tax audits involving residential real estate transactions.
May 22, 2026
Amnesty International’s latest annual report on the global state of the death penalty paints a sobering picture.
May 21, 2026
The province of Nova Scotia recently passed legislation that establishes the legislative framework for the development of a natural hydrogen industry in the province.
May 20, 2026
Fifty-seven years ago, Hydro-Québec signed an advantageous contract with the Churchill Falls (Labrador) Corp. (CF(L)Co) for a large block of power at $2 per megawatt hour for 75 years. In December 2014, the premiers of Quebec and Labrador announced a proposed transaction for the existing dam plus 3,900-megawatt expansion products. Simultaneously, they released the Churchill Falls Memorandum of Understanding (MOU). The document was not really a memorandum of understanding; it was a pastiche of draft contract sections plus schedules that reflected modelled quantities and prices.