Tax
-
October 07, 2025
Attorney General Sean Fraser tells SCC the law needs to protect people with ‘no voice’
There was a celebratory mood at the opening ceremony for the Supreme Court of Canada’s 2025-26 court year, but Minister of Justice and Attorney General of Canada Sean Fraser and other legal leaders delivered a sober message to the Ottawa courtroom packed with lawyers and judges.
-
October 07, 2025
Lawyer ordered to pay costs for non-disclosure of gen AI use and citing fake precedents in court
In a cautionary case for litigation lawyers who use generative artificial intelligence (AI) for court submissions, a Federal Court associate judge recently hit an immigration lawyer with personal costs for submitting two defective AI-generated precedents and for breaching the Federal Court’s requirement to disclose any generative AI use in court filings.
-
October 06, 2025
Canada announces move to fall budget cycle
Minister of Finance and National Revenue François-Philippe Champagne has announced a new capital budgeting framework that aims to better position Canada to build homes, infrastructure and industries by shifting to a fall budget cycle.
-
October 06, 2025
‘Systemically oppressive’ income tax rules give the CRA tools not available to police
The federal government is often criticized for not being tough enough on crime. However, there is little discussion about recent efforts to increase scrutiny on taxpayers. The criminal defence bar in Canada remains highly aware of potential abuses and rights violations when police interrogate their clients. Are Canadian businesspeople just as concerned about safeguarding their constitutional rights?
-
October 02, 2025
Court rules Husky Energy failed to withhold required tax on $329M non-resident dividend
The Federal Court of Appeal has upheld a finding that Husky Energy improperly failed to withhold 25 per cent of nearly $329 million in dividends paid to Luxembourg corporations, finding that they were temporary custodians for the majority shareholders.
-
October 02, 2025
Line crossed: IRCC’s proposed administrative monetary penalties should alarm all Canadian bars
The federal government is quietly implementing a regulatory framework that should alarm every lawyer in Canada, regardless of practice area. Under the guise of addressing immigration “ghost consultants,” Immigration, Refugees and Citizenship Canada (IRCC) has crafted administrative monetary penalties (AMPs) that grant it unprecedented authority to discipline lawyers — the same lawyers who routinely challenge that department’s decisions in court.
-
October 01, 2025
Court denies tax appeal of farming claim where physician-farmer sought losses
The Federal Court of Appeal has dismissed an appeal in a case where an individual who was both a physician and a farmer applied for a farming loss rule pursuant to 31(1) of the Income Tax Act and was denied.
-
September 30, 2025
Tax considerations for a small business sale
The sale of a business can be done in two ways: either by way of asset sale where the business’s assets are sold, effectively rendering the business an empty shell that only exists on paper, or by share sale where the assets, contracts and licences remain in the business, but the ownership transfers to the buyer.
-
September 30, 2025
AI, digital integration in small businesses could boost GDP by $12.8B: report
A new report by the Canadian Federation of Independent Businesses (CFIB) has found that while 92 per cent of small businesses in Canada are using digital tools for their business, only 10 per cent have fully integrated them across operations.
-
September 29, 2025
What the reversal of the digital services tax means for your client’s business
If your client was getting their business ready for a major digital services tax (DST) payment on June 30, 2025, they’re off the hook. On June 29, the government of Canada announced that it would not move forward with the controversial DST.