July 15, 2026
Part one of this series (see below for link) traced the procedural history behind Forrest v. The King, 2026 TCC 121, and the Tax Court’s conclusion that only the fourth of four contradictory notices of reassessment remained capable of supporting an appeal, and that a notice of appeal against it was properly before the court.
July 15, 2026
The Canadian Federation of Independent Business (CFIB) has given the federal government an A+ in its 2026 State of Internal Trade: Canada’s Interprovincial Cooperation Report Card. While the CFIB applauded the “significant progress” made by the feds, the organization cautioned that “these high scores reflect commitments more than actual progress felt on the ground.”
July 14, 2026
The formal Canada–United States–Mexico Agreement (CUSMA /USMCA) joint review process officially started on July 1, 2026. Leading up to this date, governments accepted public comments and held hearings through late 2025, and the United States and Mexico officially launched bilateral preparatory discussions on March 5, 2026.
July 14, 2026
The Tax Court of Canada’s recent decision in Forrest v. The King, 2026 TCC 121 gives tax lawyers a detailed map of what happens when the Canada Revenue Agency (CRA) reassesses the same taxation year four times, contradicting itself twice along the way, and then argues that the taxpayer has no right to appeal the last word.
July 13, 2026
The Canada Revenue Agency (CRA) has spent considerable effort focusing on taxing GST/HST on home sales. If a taxpayer is considered to be a “builder” as defined in subsection 123(1) of the Excise Tax Act, R.S.C., 1985, c. E-15 (ETA), the respective income is treated as if on account of business and not capital. Therefore, GST/HST obligations apply. In Ontario, this means a taxpayer must charge 13 per cent GST/HST on the sale price and remit this amount to the federal government.
July 10, 2026
Many federally appointed trial judges report stress from excessive workloads, limited control over their time in the workplace and too few support resources, according to a new national survey of judges’ physical and psychological health. On July 9, the Canadian Judicial Council (CJC) reported on extensive research commissioned from the Université de Sherbrooke between 2024 and 2026 by the council of 44 chief and associate chief justices.
July 08, 2026
Arbitrage betting, often described as “sure betting” or “arb betting,” has gained increasing prominence in Canada following the expansion of regulated single-event sports betting and the rapid growth of offshore and blockchain-based prediction markets.
July 07, 2026
When a court awards damages in lieu of reasonable notice, should the award include vacation pay that would have accrued over the notice period?
July 07, 2026
The federal government has announced the launch of online and in-person consultations for Budget 2026 ahead of its delivery this fall.
July 07, 2026
The King Charles tax disclosure creates no legal obligation in Canada and establishes no precedent that Canadian courts are required to follow. What it does is illustrate — at the level of a head of state — a principle that is deeply embedded in Canadian tax law and frequently litigated: that those who administer the tax system, and those who are subject to it, operate within a framework governed by the rule of law, institutional transparency and procedural fairness.