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Tax

  • October 22, 2025

    Ontario, Manitoba, Saskatchewan to host Access to Justice Week 2025

    Three provinces are holding the 10th annual National Access to Justice Week later this month. Ontario, Manitoba and Saskatchewan are listed as hosing the event, which runs this year from Oct. 27 to 31 and is being quarterbacked by the Action Group on Access to Justice (TAG).

  • October 22, 2025

    John Israel Galambos rejoins Miller Thomson as tax partner

    John Israel Galambos has returned to Miller Thomson’s Montreal office as a partner in the firm’s tax group, effective Oct. 20, 2025.

  • October 21, 2025

    CRA call centres often fail to deliver accurate, timely help, says auditor general

    The Canada Revenue Agency’s (CRA) call centres, which are supposed to help individuals and businesses with their tax queries, frequently dispense inaccurate and/or incomplete information and make Canadians wait unacceptably long times to get it, according to the latest review by the auditor general of Canada.

  • October 21, 2025

    Rental, lease agreements must be in writing to qualify for COVID-19 Canada Emergency Rent

    In Hutchings v. Canada, 2025 TCC 108, the Tax Court of Canada reaffirmed a core statutory principle: in the context of the Canada Emergency Rent Subsidy (CERS), rent must be “paid under a written lease” to qualify. Even long-standing verbal arrangements, supported by consistent rent payments, were held insufficient to satisfy the strict requirements of the Income Tax Act.

  • October 20, 2025

    Federal Court of Appeal affirms GST exemption in $98-million tobacco sale case

    The Federal Court of Appeal has upheld a decision vacating reassessments against a tobacco distributor that made over $98 million in sales without charging goods and services tax (GST), ruling that the sales were made to individuals exempt from taxation under the Indian Act.

  • October 17, 2025

    Federal Court upholds CRA denial of IMAX bid to file late COVID-19 claims

    The Federal Court has upheld a Canada Revenue Agency (CRA) decision refusing IMAX an extension to file Canada Emergency Wage Subsidy (CEWS) claims, finding that a CRA officer’s conclusion that IMAX had not shown exceptional circumstances beyond its control was reasonable.

  • October 17, 2025

    Beware of immigration fraud and misrepresentation

    Canadian immigration is increasingly being targeted with fraudulent schemes, misrepresentation, identity theft, and passport-related crimes. Applicants and unscrupulous consultants exploit weaknesses in the system by using forged documents, stolen identities, sham marriages and misleading claims to obtain immigration status.

  • October 15, 2025

    Accountants’ work and legal privilege: What practitioners need to know

    The question of whether an accountant’s work can be protected under legal privilege is a key consideration for both tax professionals and litigators. In the recent decision of Lewis v. WestJet Airlines Ltd., 2025 BCSC 1565 (Lewis v. WestJet), the British Columbia Supreme Court examined this issue in a dispute over the production of numerous EY documents created between 2016 and 2021, including reports, working papers, correspondence and invoices. WestJet claimed privilege over certain materials.

  • October 15, 2025

    Removal, oversight and accountability of attorneys in Ontario

    When a person loses the ability to manage their finances or personal care, a power of attorney can become a powerful tool. It allows someone — the attorney — to step into the grantor’s shoes and make critical decisions about their property, health and daily life. But with power comes responsibility, and sometimes, abuse.

  • October 10, 2025

    SCC clarifies when Quebec 10-year ‘extinctive prescription’ period reboots for collecting on judgments

    The Supreme Court of Canada ruled 9-0 in a Quebec appeal that filing and serving a notice to seize property counts as a judicial application interrupting the 10-year deadline to collect payment on a judgment — thereby restarting for a further 10 years the “extinctive prescription” period (comparable to a limitation period in the common law provinces) that applies to rights resulting from most money judgments under art. 2924 of the Civil Code of Québec.