Tax
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February 24, 2026
Globalization complexity: Foreign beneficiaries, foreign estate taxes
The Canadian family is becoming increasingly global. One aspect of this is that our children and other family members increasingly work in other countries, sometimes staying after post-secondary education at a foreign college or university, forming relationships, including marriage, having children and settling in their new home jurisdiction. Others immigrate to Canada, leaving relatives and friends in their country of origin.
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February 24, 2026
Federal Court of Appeal rules foreign continuance to bypass CCPC tax regime abusive
The Federal Court of Appeal has held that the general anti-avoidance rule (GAAR) applies where a company re-registers outside Canada in order to avoid the anti-deferral tax regime for Canadian-controlled private corporations (CCPCs).
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February 24, 2026
The Supremes sing a new tune: U.S. Supreme Court tariff decision, energy prices
The Supremes’ number one hit was Stop! In the Name of Love. This was never truer than it is today.
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February 23, 2026
CRA service levels 2026: Why the agency’s 70 per cent call-answering target is a problem for taxpayers
Overview: CRA service levels matter more than targets suggest
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February 20, 2026
Industry welcomes ruling on U.S. tariffs, urges focus on CUSMA review
Canadian business groups have welcomed the U.S. Supreme Court’s decision striking down tariffs imposed by President Donald Trump under emergency powers. However, they say duties imposed under separate legal authorities continue to weigh on exporters as the two countries prepare for trade talks.
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February 20, 2026
Court allows Suncor’s appeal of depreciable properties in tax reassessment
The Federal Court of Appeal has allowed an appeal by Suncor relating to its acquisition of more than $34 million in depreciable property that was transferred to its limited partnership, which did not exist at the time of acquisition, and later used to calculate its 2007 income tax.
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February 20, 2026
Tax Court endorses Google Maps for ‘shortest normal route’ in moving expense disputes
In a decision that bridges traditional tax principles with modern technology, the Tax Court of Canada has upheld a taxpayer’s claim for nearly $130,000 in moving expenses, relying on Google Maps data that accounted for real-world rush-hour traffic in the Greater Toronto Area.
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February 20, 2026
Visual law: Using tables, diagrams and pictures in legal work
What if the next presentation you attend is only voice without visuals? If an airplane safety card had only text with no pictures? If a furniture assembly guide was not drawn but written? If the television disappears and only books are left?
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February 18, 2026
Court upholds CBC’s right to redact ad spend data
The Federal Court has dismissed a judicial review application relating to the Canadian Broadcasting Corporation (CBC)’s redaction of certain information in its advertising expenditures after an access-to-information request.
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February 18, 2026
B.C. court halts CRA charity revocation pending constitutional challenge
The British Columbia Supreme Court has granted interim relief to a registered charity facing revocation of its status under the Income Tax Act, holding that the court has jurisdiction to restrain publication of a revocation notice where a constitutional challenge is contemplated.