Tax

  • August 24, 2026

    Ontario expands protections for tariff-impacted workers through $1B program

    The Ontario government has announced that it is immediately broadening eligibility for its Protect Ontario Financing Program for workers and businesses in response to the newly enacted U.S. tariffs on a range of Canadian imports.

  • August 24, 2026

    Carney government says judicial pay hikes it rejected would cost almost $321 million over 6 years

    A $28,000 lump sum salary boost recommended for Canada’s 1,200 judges and associate judges last year would have cost Ottawa almost $321 million over six years had the government not rejected the advice from an independent judicial pay commission, the Carney government asserts in defending a novel lawsuit launched by the Canadian Superior Courts Judges Association (CSCJA) and the Association of Federal Court Associate Judges.

  • August 24, 2026

    Canada will not accept U.S. treatment as a ‘subsidiary’ in trade talks: Carney

    Canada will not accept being treated as a “subsidiary” in trade negotiations, Prime Minister Mark Carney said after talks with the United States that had appeared close to producing a deal collapsed.

  • August 20, 2026

    Taxpayers’ ombud opens feedback for T1 adjustment delays, complaint options

    Taxpayers’ Ombudsperson François Boileau has announced he is seeking input on the Canada Revenue Agency’s (CRA) delays in processing complex T1 adjustment requests and the options available to resolve complaints at the CRA.

  • August 19, 2026

    Union, industry reaction mixed as U.S. delays 50% tariffs on Canadian goods as trade talks continue

    The United States has delayed the implementation of new tariffs on Canadian goods by three days as the two countries continue discussions to resolve outstanding trade issues, Prime Minister Mark Carney said in a statement issued on Aug. 18.

  • August 18, 2026

    Quebec Appeal Court dings family self-rep $1K plus costs for ‘deliberate’ use of bogus ChatGPT cases

    Quebec’s top court has ordered a self-represented family law appellant to pay $1,000 to his ex-wife plus her legal costs on the appeal, following his “deliberate” citation in court of ChatGPT-generated fake case law, including fictitious quotations.

  • August 18, 2026

    When the Crown has to argue reasons instead of pointing to them

    There is a moment in COVID-benefit judicial review that recurs so often it has become diagnostic. Counsel for the Attorney General is asked, from the bench, to point to the place in the decision where the Canada Revenue Agency (CRA) officer engaged with the applicant’s central submission. And counsel cannot point to it because it is not there — so counsel explains instead why the officer did not need to.

  • August 18, 2026

    Tax Court allows pension deductions under Canada-U.S. treaty: Northcut

    In the case of Northcut v. The King, 2026 TCC 136 (Northcut), an appeal under the Tax Court of Canada’s informal procedure, the amount in dispute was less than $25,000 for each taxation year. Nonetheless, it is a complicated and interesting decision analyzing the intersection of Canadian and United States law, the Canada-U.S. tax treaty including Article XVIII:1 and Article XXV the non-discrimination clause, the Mutual Agreement Procedure (MAP) and the Canadian and U.S. taxation of pension income.

  • August 18, 2026

    Clarifying deed transfer tax: Why share and partnership interest transfers are exempt in Nova Scotia

    On July 3, 2026, the Nova Scotia Supreme Court released a significant decision in Halifax (Regional Municipality) v. Rank Inc., 2026 NSSC 217 that clarified certain limits of municipal taxing authority over real estate transactions in the province. The ruling addresses a sometimes-asked question: whether transferring corporate control or partnership interests in entities that hold real property triggers municipal deed transfer tax payable pursuant to the Municipal Government Act (MGA) and, by extension, the Halifax Regional Municipality Charter.

  • August 12, 2026

    Canadian exporters express ‘extreme concern’ on proposed 50% U.S. tariffs, CFIB reports

    Of Canadian businesses affected by U.S. President Donald Trump’s proposed 50 per cent tariffs on certain CUSMA compliant goods, 77 per cent have said they expect their revenues to drop, according to a new survey by the Canadian Federation of Independent Business (CFIB).