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January 26, 2026
As Jan. 26 marks International Customs Day, the Canada Border Services Agency (CBSA) is highlighting the work it did in 2025 to match this year’s theme of “Customs Protecting Society Through Vigilance and Commitment.”
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January 26, 2026
Stikeman Elliott has welcomed five lawyers to its partnership, according to the firm.
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January 23, 2026
The importance of mentorship and elevating young lawyers was a focal point of the Ontario Bar Association’s (OBA) Civil Dinner, which celebrates excellence in the bar. Both recipients of the OBA awards emphasized the vital position role models play in the profession.
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January 23, 2026
The British Columbia Court of Appeal has reaffirmed the limits of civil litigation as a tool for challenging tax enforcement, dismissing a taxpayer’s attempt to recast lawful collection measures as tortious conduct.
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January 22, 2026
My law firm had a thriving real estate practice in the 1980s. When the real estate market tanked from 1989 until about 1996, they were not happy times. We did not hire any real estate lawyers in those days.
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January 22, 2026
B.C.’s top court has ruled a judge was incorrect when he decided a man had died intestate because a will he wrote with his wife had been revoked before her death.
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January 21, 2026
Lawyers who live in a billable-hour world know that time is money, but for those working with traumatic subject matter, time equals exposure. The more hours spent inside a client’s worst days, the more likely it is that the work follows you home at night.
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January 20, 2026
Have you ever “borrowed” money from your own company or paid a personal expense out of the corporate account? It might seem harmless, but the Canada Revenue Agency (CRA) has a special rule to catch this activity: subsection 15(2) of the Income Tax Act (Canada). This rule can turn those shareholder loans or benefits into taxable income.
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January 19, 2026
Requesting immigration status at the border or filing for an immigration benefit with the U.S. government has many pitfalls and challenges, many of which can be avoided with careful planning and strategic decision-making. Some of the best ways to avoid immigration pitfalls include the following:
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January 19, 2026
B.C.’s top court has ruled the province’s so-called “foreign buyer’s tax” for certain real estate sales is payable on the whole transaction when any transferee is a foreign entity or taxable trustee.
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January 16, 2026
The Supreme Court of Canada began hearings in its very busy winter session this week, which features a potentially watershed constitutional appeal and the surprise announcement that Justice Sheilah Martin, the court’s senior western judge, will retire next spring.
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January 16, 2026
Ontario Premier Doug Ford and trade union Unifor are warning that Ottawa’s decision to open the Canadian market to Chinese electric vehicles (EVs) threatens domestic jobs, even as canola producers welcome tariff relief restoring access to the Chinese market.
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January 16, 2026
The Canada Revenue Agency (CRA) frequently audits real estate transactions for Harmonized Sales Tax (HST) compliance under the Excise Tax Act (R.S.C., 1985, c. E-15) (ETA), often classifying individuals as “builders” in cases involving property sales or renovations. This classification can lead to substantial assessments, penalties, and interest if deemed incorrect.
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January 14, 2026
Businesses will be able to write off more of the cost of higher-priced passenger vehicles starting in 2026, after the federal government raised the depreciation cap on cars used for work by $1,000 to $39,000, according to a release issued Jan. 14.
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January 13, 2026
Supreme Court of Canada Justice Sheilah Martin, a former University of Calgary law dean and one of the apex court’s criminal and constitutional law experts, will retire May 30, 2026, after working at the high court for more than eight years.
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January 13, 2026
The next time the Canada Revenue Agency (CRA) audits your business, the process may feel less like a routine information request and more like a courtroom cross-examination. Under proposed amendments to the Income Tax Act, auditors would gain the power to compel sworn testimony — a fundamental shift in how audits are conducted and how taxpayers should prepare.
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January 13, 2026
Appeal by DEML Investments Limited against the decision of the Tax Court of Canada dismissing its appeal. The Minister of National Revenue applied the general anti-avoidance rule in s. 245 of the Income Tax Act to deny a capital loss claimed by DEML on a sale of an interest in a partnership in 2010.
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January 12, 2026
The Ontario Superior Court of Justice Divisional Court has dismissed an application for judicial review in a case where a corporation claimed it was subject to double taxation, resulting in an extra payment of over $15 million.
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January 09, 2026
The Government of Canada offered various forms of financial support for individuals and businesses during the COVID-19 pandemic. For individuals, the most common were the Canada Emergency Recovery Benefit (CERB) and the Canada Recovery Benefit (CRB). CERB was implemented near the beginning of the pandemic, while CRB was initiated later as a longer-term form of support.
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January 09, 2026
Quebec Court of Appeal Justice Marie-Josée Hogue is retiring Feb. 1, 2026, from her full-time job on the federal bench — one day before starting work on Feb. 2 as deputy minister of justice and deputy attorney general of Canada, Law360 Canada has learned.
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January 08, 2026
Around this time last year, we wrote an article speculating on what to expect for U.S. estate tax under a second Trump administration. With the decrease to about half the current amount of the lifetime exclusion amount set to occur early this year unless new legislation was passed, it looked like 2025 would need to be a major year for U.S. estate tax reform.
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January 07, 2026
McCarthy Tétrault LLP has welcomed eight new equity partners and 16 new income partners, effective Jan. 1, 2026, according to the firm.
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January 07, 2026
Recent press coverage of the capture of Venezuela’s president, Nicolás Maduro, and his replacement with Delcy Rodríguez has been a case of fanciful explanations chasing very few facts. The administration has been of little help with its recent endorsement of Maduro’s second-in-command as the new leader of Venezuela.
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January 06, 2026
Filing for a green card is an important step when planning to work in the U.S., and engaging in preparation in advance will help the process progress smoothly and minimize the stress of it.
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January 02, 2026
Understanding CCPC vs. non-CCPC status