Tax
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March 27, 2026
Feds introduce Build Canada Homes, bill to give provinces $1.7B
On March 26, Canada announced the launch of Build Canada Homes, a new federal agency to help increase the pace of home building, including transitional and supportive housing, affordable and community housing, along with a new bill investing $1.7 billion.
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March 27, 2026
Federal Budget Implementation Act receives royal assent
Bill C-15, the Budget Implementation Act, 2025, No. 1, received royal assent on March 27. According to a government release, this “key piece of legislation will help the government deliver on its plan to build one united economy, empower Canadians to get ahead, and protect our country and sovereignty — today, and for generations to come.”
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March 25, 2026
Ottawa & provinces roll out disparate views on the ‘notwithstanding’ clause at Supreme Court
Before the Supreme Court of Canada reserved its impending historic decision on March 26, the top court heard starkly different interpretations this week about the nature and operation of the Charter’s s. 33 “notwithstanding” clause.
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March 26, 2026
Ottawa introduces bill targeting foreign interference, deepfakes and long ballots
The Liberal government has introduced legislation aimed at protecting federal elections from foreign interference, cracking down on “long ballot” protest tactics and curbing election-related misinformation, according to a March 26 release.
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March 26, 2026
Estate law: Capital gains exemption and qualified small business corporation shares
Canadian taxpayers are currently afforded a cumulative lifetime exemption on capital gains realized from the sale of qualified small business corporation shares and on a qualified farm property or a qualified fishing property. A deduction on capital gains realized from any such sale(s) is permitted, up to the exemption amount, which as of June 25, 2024, was increased from $1,016,836 to $1,250,000, indexed for inflation. The new amount applies to sale(s) that take place after that date.
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March 24, 2026
SCC judges probe what Charter s. 33 ‘override’ may mean for survival of Charter judicial review
The argument that a legislature’s use of the Charter’s s. 33 “override” clause can temporarily prevent judges from striking down a law but not from reviewing the law’s constitutionality or stating that the law infringes Charter rights and freedoms sparked a lively exchange between counsel and the bench as the Supreme Court of Canada kicked off its inquiry into the constitutionality of Quebec’s controversial “secularism” (Bill 21) law.
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March 24, 2026
Cineplex Inc. v. The King: Negative proceeds of disposition?
In the decision of Cineplex Inc. v. The King, 2026 TCC 15, the primary issue was the characterization of a $26,610,551.98 payment related to a complex business restructuring. Was the payment on account of capital or income?
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March 23, 2026
Alysa O’Keefe joins Aird & Berlis
Alysa O’Keefe is a new associate at Aird & Berlis LLP.
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March 23, 2026
Snippets from recent cases in failed real estate transactions: Buyers and sellers beware
Failed real estate transactions often give rise to disputes between buyers and sellers. While most of these disputes are mutually settled by the buyers and the sellers, there are some that don’t and make their way to the courtroom. Although these courtroom dramas are scary, they teach us a lesson so we, as lawyers, get better when advising our respective clients in those situations. I have picked three cases.
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March 23, 2026
Seismic Bill 21 case draws record counsel & intervener presence at this week’s four-day SCC hearing
This week’s blockbuster Bill 21 appeal at the Supreme Court involves 140 counsel of record — with 64 of them slated to make oral argument over four days on behalf of the 10 main party groups and the record 51 interveners.