Tax

  • June 10, 2026

    Top judge backs Jordan juggernaut, warns bar against filing fake AI-generated precedents in court

    The Supreme Court’s controversial Jordan decision, which has sparked the dismissal of thousands of cases due to unconstitutional trial delay, is still good law, but stays of proceedings are not a cure for undue systemic trial delay, Canada’s top judge says. “One stay of proceedings is too many,” Supreme Court of Canada Chief Justice Richard Wagner stressed at his annual press conference in Ottawa June 9.

  • June 10, 2026

    Court approves $1.95M settlement with cy-près payment to charity, not class members

    The Ontario Superior Court has approved a $1.95-million settlement of a proposed class action alleging BMO overwithheld taxes on withdrawals from registered retirement income fund (RRIF) accounts, finding that a cy-près payment to charity was justified because direct compensation to class members was impractical.

  • June 10, 2026

    Why U.S. title insurance and escrow matter to the Canadian real estate lawyer

    Canadian real estate lawyers are accustomed to handling closings end to end. Under Canada’s Torrens-style land titles systems, the government register provides statutory assurance of title, and closings largely involve inter-law-firm fund exchanges. When your client purchases real property in the United States, however, the process is fundamentally different. There is no government guarantee of title. Instead, title evidence and settlement are private-market functions performed by title insurers and escrow/settlement agents. Understanding these differences is essential to properly advising your client on a U.S. real estate acquisition.

  • June 09, 2026

    How CRA is using AI to target businesses, individuals for audits

    Artificial intelligence has become a popular topic in discussions about government administration, but the more important question for every Canadian tax lawyer and accountant may be considerably narrower: how much of the Canada Revenue Agency’s audit selection process is already driven by algorithms, risk scoring and advanced analytics?

  • June 08, 2026

    Aun Syed joins Procido LLP as associate

    Procido LLP has welcomed Aun Syed as an associate in its Saskatoon office.

  • June 05, 2026

    Inconsistent consequences: How Canadian courts and tribunals respond to AI misuse

    When a Canadian court or tribunal finds that a party has relied on a case that does not exist, the consequence is far from uniform. In one decision, the lawyer responsible was ordered to pay $17,550 in costs personally. In another, the order was $100. In 60 of the 177 decisions we reviewed, the adjudicator identified the problem but imposed no consequence at all.

  • June 04, 2026

    Tax Court reluctantly denies CCB claim, citing longstanding gap in law

    The Tax Court of Canada has “reluctantly” upheld a finding that a father who cannot be removed from Canada but is not a “protected person” under immigration law is ineligible for the Canada Child Benefit (CCB), noting he had fallen through a crack in the legal system that the court first identified nearly 25 years ago.

  • June 04, 2026

    Donating fine wine? Art? Software? Why the CRA is auditing overvalued gifts to charities

    The Canada Revenue Agency’s increasing scrutiny of charitable donation valuations continues to expand beyond traditional gifting arrangements involving art, pharmaceuticals and software.

  • June 03, 2026

    Canada plans to extend ‘key’ steel and aluminum tariff measures to June 2027

    Ottawa says it will extend for a year its steel tariff-rate quotas (TRQ) regime for imports from non-CUSMA partners and the existing horizontal tariff relief for eligible U.S. steel and aluminum products, and additionally, for eligible steel products subject to derivative tariffs.

  • June 02, 2026

    Taxpayers’ Ombudsperson to examine CRA complaint resolution options

    Taxpayers’ Ombudsperson François Boileau has begun a systemic examination of the options available to taxpayers who experience issues with the Canada Revenue Agency (CRA), and whether those processes are fair and efficient.