Tax
-
February 18, 2026
Mobility rights: At the heart of the nation built by John A. and Laurier
In 2024, the Town of Canmore, Alta., enacted Division of Class 1 Property Bylaw 2024‑19 (the bylaw), creating five residential tax subclasses: Residential, Tourist Home, Primary Residential, Residential Vacant Serviced Land, and Residential Vacant Unserviced Land.
-
February 17, 2026
Feds launch consultations on domestic content rules for clean tech, electricity tax credits
On Feb. 13, the Department of Finance Canada launched consultations on the “possibility of introducing a domestic content requirement under the Clean Technology and Clean Electricity investment tax credits (ITCs).”
-
February 17, 2026
Tax Court clarifies limits of director liability after corporate revival
The Tax Court of Canada has provided important guidance on the scope of director liability for unremitted GST following corporate dissolution and revival. In Maragos v. The King, 2026 TCC 4, the court held that reviving a dissolved corporation does not automatically restore former directors to office for purposes of s. 323 of the Excise Tax Act. The decision reinforces that personal liability depends on actual office-holding and cannot be extended through administrative revival alone.
-
February 13, 2026
Federal Court of Appeal rules importers bear burden of proof in tariff classification disputes
The Federal Court of Appeal has overturned a ruling by the Canadian International Trade Tribunal finding that the Canada Border Services Agency (CBSA) bore the onus of establishing that a folding knife classified as a prohibited weapon did not qualify for a statutory exclusion.
-
February 12, 2026
‘Distemper of our times’ calls for judges to balance restraint with principled ‘bold action’: CJ Joyal
“Bold” but “properly calibrated” judicial action, rather than reflexive judicial reticence and reserve, is sometimes necessary to preserve public confidence in the justice system — a confidence on which the foundational principle of judicial independence depends, says Manitoba Court of King’s Bench Chief Justice Glenn Joyal.
-
February 12, 2026
Tax Court varies reassessments for company that underreported $6 million
In the Tax Court of Canada decision of Premier Fasteners Inc. v. Canada, 2026 TCC 2 (Premier), the key fact underlying numerous complicated tax issues was Canada Revenue Agency’s (CRA) assessment that the appellant failed to report millions of dollars in revenue. This included failing to convert foreign sales income to Canadian currency.
-
February 12, 2026
Ontario Court of Appeal calling for papers to honour late Justice Bertha Wilson
The Ontario Court of Appeal is calling for papers to mark the 50th anniversary of the late Bertha Wilson’s appointment to the court as part of a symposium honouring the woman who went on to become Canada’s first female Supreme Court justice.
-
February 10, 2026
Bona fide purchaser defence available to unsecured creditors in source deduction claims: court
Unsecured creditors can rely on the bona fide purchaser for value defence against Crown claims on proceeds received from the sale of an employer’s property where the employer failed to remit source deductions, the Federal Court of Appeal has ruled.
-
February 05, 2026
PM launches new strategy for auto industry, invests billions for EVs
Prime Minister Mark Carney has announced the launch of a new industrial strategy for the auto industry along with a national electricity strategy for the adoption of 75 per cent electric vehicles sales by 2035.
-
February 05, 2026
The Trump immigration ‘Gold Card’: What we know, what we don’t
For high-net-worth persons, a blossoming opportunity has sprung to the surface to obtain U.S. permanent residence by signing over a lot of money to the U.S. government without having to prove or demonstrate skills, education, a job offer or a qualifying family relationship to a U.S. citizen.