Tax
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April 13, 2026
Why equal shares aren’t always equal: RRIF estate tax lessons
What happens when a Registered Retirement Income Fund (RRIF) is included in an estate but the will says nothing about it? The Québec Superior Court answered that question in Noël c. Birk, 2026 QCCS 187, and the answer should matter to every estate planner, liquidator and testator with registered assets.
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April 13, 2026
Ontario 2026 budget introduces enhanced HST relief on new homes
On March 26, the province of Ontario introduced its 2026 budget, which proposes a temporary enhancement to the provincial portion of the Harmonized Sales Tax (HST) New Housing Rebate and New Residential Rental Property Rebate. The measure is intended to improve housing affordability by increasing the amount of provincial HST relief available on qualifying new home purchases while preserving the existing rebate framework and eligibility rules.
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April 13, 2026
SCC’s new session precedes big moves as Martin J. and judges prep for departures
The Supreme Court of Canada’s spring docket presents the nine judges with a wide range of appeals, including the last cases to be heard by soon-to-retire Justice Sheilah Martin and her colleagues in their iconic 1940s-era Ottawa courthouse, which is slated for a multi-year major update. The Supreme Court’s new spring session, scheduled from April 13 to May 22, 2026, features 14 appeals, 10 of which involve criminal law issues.
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April 09, 2026
Taxpayers’ Ombudsperson asks CRA to improve online resources for user experience
Taxpayers’ Ombudsperson François Boileau has asked the Canada Revenue Agency (CRA) to make improvements to its online resources to help reduce the number of calls to its contact centres.
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April 09, 2026
Federal Court fines operator, company over inadequate efforts to comply with disclosure order
The Federal Court has ordered a business operator and his company to pay more than $14,000 in fines and costs after they pleaded guilty to contempt for failing to comply with a court order to provide information to the CRA, finding they failed to take reasonable steps to purge their contempt.
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April 09, 2026
Broadening Canada’s hybrid mismatch rules
On Jan. 29, 2026, the Department of Finance released draft legislation that contained the second package of hybrid mismatch rules that was first announced in the federal government’s 2021 Budget (the Proposals).
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April 08, 2026
Corinne Grigoriu joins McCarthy Tétrault’s national tax group
McCarthy Tétrault has added Corinne Grigoriu as a partner in its national tax group in Calgary.
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April 08, 2026
The rule of law is not a given
Most of us who have grown up in Canada, whether we realize it or not, have always taken the rule of law for granted. We never really thought about it, or what it even was, but that is precisely the point. It has always just been there, like oxygen. You don’t think about oxygen until you have trouble breathing. We as a society are now having trouble breathing.
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April 02, 2026
Ontario to cut small business tax rate to 2.2%
Ontario is proposing to cut the small business corporate income tax rate from 3.2 per cent to 2.2 per cent in its 2026 budget, a move expected to save more than 375,000 businesses up to $5,000 annually, according to an April 2 release.
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April 02, 2026
Can you possess dual citizenship in Canada and should you keep it?
Canadian immigration and nationality policy are rooted in the objective of supporting individuals and families in building meaningful and long-standing connections with Canada. Through its multiplicity of immigration pathways, Immigration, Refugees and Citizenship Canada (IRCC) has developed innovative programs and shifted immigration policy to provide opportunities for individuals to build their lives in Canada, or if required, to renounce Canadian citizenship.