-
July 30, 2026
In an administrative law landmark that addresses the scope of the Constitution’s guarantee of judicial review, the Supreme Court of Canada has ruled 9-0 that legislatures cannot validly use privative clauses to bar “legality review” by courts — i.e., the availability of curial review is constitutionally guaranteed for all aspects of delegated administrative decisions, including on questions of law, fact or mixed law and fact.
-
July 30, 2026
This is part of a three-part Law360 Canada series on taxation of the platform economy. Part one covered Canada’s platform-reporting regime under Part XX of the Income Tax Act. Part two covered income characterization and GST/HST compliance for platform earners.
-
July 30, 2026
George Santayana’s famous bon mot “Those who cannot remember the past are condemned to repeat it” is part of a longer passage that is particularly relevant to President Donald Trump’s bizarre conclusion that bad forestry practices in Manitoba should be met with a 50 per cent tariff on Canadian exports to the U.S., to be paid primarily by American importers and consumers.
-
July 29, 2026
The Federal Court has allowed a judicial review after finding that the Canada Revenue Agency (CRA) failed to properly explain why a lithium mining company could not make a second, late renunciation of exploration expenses to subscribers of its flow-through shares.
-
July 29, 2026
Under s. 123.3 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (ITA), certain investment income earned within a Canadian-controlled private corporation (CCPC) is subject to a refundable tax.
-
July 28, 2026
Part one of this series covered Canada’s platform-reporting regime under Part XX of the Income Tax Act. Part two is a practitioner’s guide that will discuss business versus property income, employment versus independent contractor status, non-cash compensation valuation, and GST/HST registration rules for Canada’s digital economy.
-
July 24, 2026
For most of the past decade, the dominant compliance problem in Canada’s digital economy was one of invisibility. Platform income — whether earned through Airbnb, Uber, Etsy, YouTube, or a subscription content service — was self-reported, difficult for the Canada Revenue Agency to verify independently, and largely invisible to the agency’s audit selection algorithms unless the taxpayer’s bank deposits or lifestyle flagged a discrepancy. That environment has changed.
-
July 24, 2026
This is the scenario: John and Jane each purchase a real property in Ontario in 2003, to which they take title in their names alone. John purchases a residential property for $2,000,000 (“John’s property”) and Jane purchases a cottage property for $1,000,000 (“Jane’s property”). In 2006, John and Jane become common law spouses and go back and forth between living at their respective properties — typically John’s during the fall and winter months and Jane’s during the spring and summer months. John and Jane never enter into any domestic agreement. Both were previously married and have children from prior marriages, who are their primary beneficiaries and not each other.
-
July 23, 2026
Ottawa is seeking public comments on a package of draft tax proposals, including an amendment that would reinstate accelerated capital cost allowances for eligible liquefied natural gas (LNG) equipment and related buildings at low-carbon LNG facilities.
-
July 22, 2026
Nine provinces have agreed to a deal on interprovincial sales of alcohol they say will remove trade barriers and improve customer choice. The premiers of British Columbia, Alberta, Saskatchewan, Manitoba, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador signed the “landmark” agreement July 21 that will allow direct-to-consumer (DTC) sales of alcoholic beverages between individual jurisdictions for personal use.