Tax
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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October 10, 2025
Budget 2025 to automate tax benefits, expand school food program
Prime Minister Mark Carney has announced measures from the upcoming federal budget to lower costs for Canadians, including automating federal benefits, making the school food program permanent and renewing the Canada Strong Pass.
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October 10, 2025
Future capital gains tax may assist parties when equalizing or dividing family assets on separation
No one likes income tax. However, in the context of family law property division and equalization, future capital gains tax may work to the advantage of a spouse. The British Columbia Court of Appeal decision Dignard v. Dignard, 2025 BCCA 43 highlights an important and frequently arising issue in family law: how courts account for potential future tax liabilities, in this case capital gains tax, when dividing or equalizing family property.
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October 09, 2025
Court rules U.S. charities not qualified donees under ITA despite tax convention
The Federal Court of Appeal has upheld the revenue minister’s decision to revoke a foundation’s charitable status over its donations to U.S. charities, ruling that a Canada-U.S. treaty provides tax relief but does not make U.S. charities qualified donees under the Income Tax Act (ITA).