Tax
-
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.
-
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.
-
November 05, 2025
Industries, organizations weigh in on increased deficit, federal cuts in Budget 2025
Budget 2025, tabled by the federal government on Nov. 4, has been met with mixed reactions from organizations and industry groups — with criticism focused on the deficit, health care, employment insurance and climate, and positive views on infrastructure funding and certain tax incentives.
-
November 05, 2025
Manitoba introduces legislation to provide ‘business-friendly’ tax exemptions
The Government of Manitoba has introduced legislation that will “enhance the province’s tax exemptions for investment, making them more competitive and business-friendly.”
-
November 05, 2025
New federal immigration levels plan cuts targets for permanent & new temporary resident admissions
Ottawa’s three-year plan to reduce immigration to “sustainable” levels includes new “one-time” initiatives to “recognize eligible Protected Persons in Canada as permanent residents over the next two years” and to “accelerate the transition of up to 33,000 work permit holders to permanent residency in 2026 and 2027.”
-
November 04, 2025
Budget 2025 features tax measures on critical minerals, automatic tax filing and anti-avoidance
The federal budget introduced in the Commons on Nov. 4, 2025, by Finance and National Revenue Minister François-Philippe Champagne contains a host of measures that will impact lawyers’ practices, Canadian businesses and individual taxpayers.
-
November 04, 2025
Federal budget proposes new laws, spending cuts and $1 trillion in ‘generational investments’
The Liberal government’s 2025 federal budget contains dozens of legislative and justice-related proposals, including new and expanded anti-money laundering provisions, a new Canada Labour Code restriction on the use of non-compete agreements, and the creation of an Environmental Protection Tribunal of Canada. Summed up, the stated theme of the federal budget introduced by Finance and National Revenue Minister François-Philippe Champagne in the House of Commons on Nov. 4, 2025, is “smarter public spending and stronger capital investment.”
-
October 30, 2025
Exclusive: Chief Justice Crampton reflects on Federal Court’s successes and ongoing challenges
As he steps down today from the diversified and expert bench he’s recruited over the past 14 years, Federal Court Chief Justice Paul Crampton says he’s confident about the national trial court’s future, even though the full implementation of the court’s “digital shift” awaits the necessary funding from Ottawa.
-
October 30, 2025
Canada targets non-compliance in trucking sector, proposes Income Tax Act amendment
Canada is investing $77 million over four years with ongoing funding of $19.2 million annually for the Canada Revenue Agency (CRA) to lift the moratorium on penalties for failure to report service transactions fees in the trucking industry.
-
October 30, 2025
Business succession à la Hallmark
I love watching Hallmark romance movies. (Yes, I am a guy.) My wife and former associate, Maureen McKay, does not. They are too sickly sweet for her taste.