Tax
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November 14, 2025
Federal Court upholds CRA denial of tax relief request based on director’s mental health
The Federal Court has upheld a Canada Revenue Agency (CRA) decision to deny a company’s request for waiver of tax penalties and interest, finding that the agency reasonably rejected claims that the sole director’s mental health and financial difficulties impaired his tax compliance during the relevant period.
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November 13, 2025
Canada’s 2025 federal budget: Key tax and legislative measures lawyers need to know
The 2025 federal budget introduces a broad range of legislative and tax measures that will shape corporate planning, compliance and cross-border transactions in the coming year.
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November 13, 2025
Court limits capital loss in oil and gas tax dispute relating to partnership
In an oil and gas tax decision, the Federal Court of Appeal has clarified the application of the general anti-avoidance rule (GAAR), reducing the disallowed capital loss claimed by a company while addressing the misuse of adjusted cost base bump provisions in a 2010 partnership transaction.
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November 13, 2025
The graduated rate estate: Using it, keeping it
The acronym “GRE” is well-known to trust and estate lawyers. However, while its descriptive meaning, graduated rate estate, may be well-known, its impact is perhaps less so.
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November 13, 2025
Court affirms order requiring Hamilton to pay $5.3M for flooding damage to business
The Ontario Court of Appeal has upheld a finding that the City of Hamilton is jointly liable for $5.3 million in damages after its failure to maintain a drainage channel contributed to repeated flooding at the property of National Steel Car Limited, a rail car manufacturer.
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November 12, 2025
SCC denies requests by AGs & others to make in-person intervener arguments in historic case
The Supreme Court of Canada is denying recent requests from six intervener attorneys general — as well as counsel for The Advocates’ Society and dozens of other intervener groups — to allow them to make their arguments in person in the upcoming historic Bill 21 appeal, Law360 Canada has learned.
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November 10, 2025
Judicial vacancies hit 5%, threatening more trial delays and backlogs
Ottawa is lagging again in filling the country’s federal benches, hitting a five per cent vacancy rate on Nov. 1, 2025 — mostly in the critical trial courts of Ontario, B.C. and Quebec, which are constitutionally obliged to conduct trials within a reasonable time or face the prospect of staying criminal cases.
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November 07, 2025
To bid or not to bid: CNSOER launches offshore wind call for information, prequalification process
On Oct. 16, 2025, the Canada-Nova Scotia Offshore Energy Regulator (CNSOER) launched the offshore wind call for information and offshore wind prequalification process, which will be open from Oct. 16, 2025, to Jan. 13, 2026, and marks a significant step toward Canada’s first commercial offshore wind leasing round.
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November 06, 2025
Ontario releases 2025 fall economic statement, aims to invest over $200 billion
In what the province is calling its most ambitious capital plan to date, Ontario has announced more than $201 billion in investments over 10 years through its 2025 fall economic statement, focusing on infrastructure, trade diversification and tax reforms to shield the province from economic challenges such as U.S. tariffs. More than $33 billion is allocated for 2025-26.
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November 06, 2025
Federal Court of Appeal acknowledges CRA’s ‘unconstrained discretion’ to determine fairness
In the Federal Court of Appeal decision in Canada (Attorney General) v. Maloney, 2025 FCA 165, the FCA was tasked with determining the correctness of a decision of the lower Federal Court. Both involved the taxpayer relief provisions of the Income Tax Act and a self-represented taxpayer’s mission to obtain a reduction of penalties and interest.