-
June 02, 2026
The fundamental legal issue in the Tax Court of Canada decision of Zhang v. The King, 2026 TCC 71 (Zhang) relates to appellant motions to enforce a settlement reached with the respondent prior to a hearing.
-
May 29, 2026
The Canada Revenue Agency is increasingly relying on Multiple Listing Service (MLS) data and other third-party information to support tax audits involving residential real estate transactions.
-
May 22, 2026
Amnesty International’s latest annual report on the global state of the death penalty paints a sobering picture.
-
May 21, 2026
The province of Nova Scotia recently passed legislation that establishes the legislative framework for the development of a natural hydrogen industry in the province.
-
May 20, 2026
Fifty-seven years ago, Hydro-Québec signed an advantageous contract with the Churchill Falls (Labrador) Corp. (CF(L)Co) for a large block of power at $2 per megawatt hour for 75 years. In December 2014, the premiers of Quebec and Labrador announced a proposed transaction for the existing dam plus 3,900-megawatt expansion products. Simultaneously, they released the Churchill Falls Memorandum of Understanding (MOU). The document was not really a memorandum of understanding; it was a pastiche of draft contract sections plus schedules that reflected modelled quantities and prices.
-
May 19, 2026
The Federal Court has set aside a Canada Revenue Agency (CRA) finding that an individual was ineligible for benefits under the Canada Emergency Response Benefit Act, ruling that the decision-maker’s reasons were “hardly” intelligible.
-
May 19, 2026
On May 19, Prime Minister Mark Carney announced the chair and members of the Independent Advisory Board for the Supreme Court of Canada Judicial Appointments.
-
May 19, 2026
The release of the Nova Scotia Court of Appeal’s latest annual report sets the stage for an increase in webcasts and a push to educate people on the importance of judicial independence, says the province’s top judge.
-
May 14, 2026
A recent international cryptocurrency fraud investigation involving Canadian and foreign enforcement authorities highlights an increasingly important issue for Canadian taxpayers: whether losses arising from crypto scams are deductible under Canada’s Income Tax Act.
-
May 13, 2026
In a case that has now twice been overturned, the Federal Court has remitted the matter of an individual’s eligibility for the Canada Emergency Response Benefit (CERB) back to the Canada Revenue Agency (CRA) for a third review.
-
May 12, 2026
Canada has signalled a more coordinated approach to digital-asset regulation with a proposed framework for stablecoins, introduced through Budget 2025 and enabling legislation. The proposal would replace Canada’s current mix of requirements with a single federal regime for fiat-backed stablecoins.
-
May 11, 2026
The Government of Manitoba has announced that, as part of Manitoba Budget 2026 that was released in March, it intends to amend the Tax Administration and Miscellaneous Taxes Act (Manitoba), with changes to take effect on Jan. 1, 2027.
-
May 11, 2026
Canadian law imposes two obligations on all parties to a commercial agreement such as a lease.
-
May 08, 2026
In remarks delivered to the House of Commons, the Privacy Commissioner of Canada emphasized the “impact of a rapidly evolving technological environment,” called for modernization of federal privacy laws and advocated for permanent funding of his office.
-
May 08, 2026
Spoiler Alert: The following contains plot details from Better Call Saul. Charles McGill, the decorated senior partner in the TV series Better Call Saul, is everything the legal profession tells itself it stands for: principled, authoritative, a guardian of the rule of law. His younger brother Jimmy — the poor, hustling, desperate Saul Goodman — represents everything the profession looks down on. But as artificial intelligence dismantles the gatekeeping function that long justified the legal profession’s self-image, it is worth asking: which one of them is a more accurate reflection of a lawyer?
-
May 07, 2026
The federal privacy commissioner has called on the Canada Revenue Agency (CRA) to strengthen protections for taxpayer information after finding persistent gaps in the agency’s privacy and security systems despite reforms introduced since 2024.
-
May 07, 2026
The Carney government has introduced its second omnibus implementation bill to implement a slew of measures it proposed in the federal budget last November.
-
May 07, 2026
In the case of Brass Collar Capital Corp. v. The King, 2026 TCC 62 (Brass), the Tax Court of Canada considered whether to allow an appeal to proceed despite the resolution of all of the issues under dispute.
-
May 07, 2026
Osler has added Olivier Fournier as a partner in its national tax group, based in Toronto and Montreal.
-
May 06, 2026
The Federal Court of Appeal has upheld a finding that commercial trading activity will not qualify as a source of income for tax purposes if it is undertaken in pursuit of tax losses rather than profit.
-
May 06, 2026
By now, it should be abundantly clear that modern estate planning — particularly for clients with intellectual property — is less “tidy will and testament” and more “multidimensional chess played against the future.” The good news? There are strategies. The less-good news? They require actual planning.
-
May 05, 2026
Prime Minister Mark Carney has announced that former Supreme Court of Canada justice Louise Arbour will become Canada’s next governor general. Arbour will become the first former judge of the top court to take on the vice-regal role.
-
May 05, 2026
In Blake v. Ahmed, 2025 BCCA 384, the British Columbia Court of Appeal reaffirmed that litigants advancing organized pseudolegal commercial arguments (OPCA), cannot expect their claims to proceed to trial. The decision underscores the judiciary’s continued willingness to summarily dismiss legally untenable claims, particularly where they seek to challenge established tax enforcement mechanisms and waste the court’s time.
-
May 04, 2026
Roughly every four years, voters elect a government and grant it significant powers and responsibilities. But winning an election does not mean one has been given carte blanche to act as they see fit until the next election. Governments must exercise public power in accordance with the Constitution, and voters have the right to know how elected officials are using this power. Ontario’s rushed amendments to freedom of information and privacy laws enacted a few days ago through the government’s Bill 97, Plan to Protect Ontario Act (Budget Measures), 2026 directly attack both of these fundamental democratic principles.
-
May 01, 2026
In Canada, privilege protections are analogous but termed differently. Solicitor-client privilege safeguards confidential communications between a client and lawyer (or agents) made for obtaining or giving legal advice. Litigation privilege covers documents created predominantly for anticipated or ongoing litigation, including third-party inputs if directed toward that purpose. Both require intent to maintain confidentiality and reasonable steps to do so.