Tax
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April 22, 2026
Court rejects set-off of HST in supplier insolvency case
The B.C. Court of Appeal has rejected a bid by a purchaser to rely on a contractual set-off clause to avoid paying HST where a supplier failed to remit the tax before becoming insolvent, confirming that the obligation to pay HST is owed to the Crown, not the supplier.
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April 22, 2026
CFIB presses feds for tax cuts to reverse decrease in startups
Ahead of the federal government’s spring economic statement on April 28, small businesses are calling for reduced taxes, incentivized investment and improvements in the entrepreneurial sphere, according to the Canadian Federation of Independent Business (CFIB).
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April 21, 2026
PM forms Canada-U.S. advisory committee ahead of CUSMA review
Prime Minister Mark Carney has announced the creation of an advisory committee on Canada-U.S. economic relations, as Canada prepares for the upcoming review of the Canada-United States-Mexico Agreement (CUSMA).
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April 20, 2026
Canada launches probe into wood product imports amid trade diversion concerns
The federal government has directed the Canadian International Trade Tribunal (CITT) to investigate whether a surge in imports of certain wood products is harming or threatening to harm domestic manufacturers.
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April 20, 2026
Federal Court of Appeal rules surgical gloves not ‘for use in’ scalpels, denies tariff relief
The Federal Court of Appeal has ruled that surgical gloves do not qualify for duty-free import under a tariff provision covering goods “for use in” surgical instruments, rejecting a Canadian International Trade Tribunal (CITT) finding that they were sufficiently connected to scalpels in surgical use.
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April 20, 2026
New OBA campaign brings rule of law understanding to public
This month, the Ontario Bar Association (OBA) launched its Rule of Law campaign in which local lawyers host discussions in their communities to help the public better understand the rule of law and its everyday importance to democracy.
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April 17, 2026
Analysis of B.C. Court of Appeal decision Zhang v. Strata Plan BCS
This British Columbia Court of Appeal case highlights how the enforcement powers of the strata plan for unpaid strata fees and the egregious conduct of the homeowner can lead to the dismissal of the appeal (Zhang v. Strata Plan BCS 4288, 2026 BCCA 55). The homeowner, Shimin Zhang (Zhang), is the appellant and the Strata Plan (Strata) is the respondent in the appeal.
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April 16, 2026
Estate challenges if your children live in the U.S.
When children are growing up and living at home, most families could not foresee the challenges involved when one or even all of them end up living in the U.S. Children often decide to live permanently in the U.S. to pursue employment opportunities following post-secondary education in the U.S. Or sometimes, they meet their future spouse while attending a U.S. university, co-habit or marry, have children and settle in the U.S.
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April 15, 2026
Tax appeals held in abeyance don’t justify enhanced costs for Crown: court
The Federal Court of Appeal has rejected the Crown’s bid for enhanced costs in a tax case, dismissing its reliance on other appeals held in abeyance and ruling that only the amounts and parties directly before the court were relevant to the costs award.
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April 15, 2026
Tax Court broadens CEWS revenue test in Ratti v. The King
During the pandemic, the government provided various forms of financial support to Canadian individuals and businesses. One of the more widely known is the Canada Emergency Response Benefit (CERB) for individuals, governed by the Canada Emergency Response Benefit Act, S.C. 2020, c. 5, s. 8. The subsequent Canada Recovery Benefit (CRB) was somewhat of an extension of CERB and again provided support to individuals pursuant to the Canada Recovery Benefits Act, S.C. 2020, c. 12, s. 2.