Tax
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February 20, 2026
Court allows Suncor’s appeal of depreciable properties in tax reassessment
The Federal Court of Appeal has allowed an appeal by Suncor relating to its acquisition of more than $34 million in depreciable property that was transferred to its limited partnership, which did not exist at the time of acquisition, and later used to calculate its 2007 income tax.
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February 20, 2026
Tax Court endorses Google Maps for ‘shortest normal route’ in moving expense disputes
In a decision that bridges traditional tax principles with modern technology, the Tax Court of Canada has upheld a taxpayer’s claim for nearly $130,000 in moving expenses, relying on Google Maps data that accounted for real-world rush-hour traffic in the Greater Toronto Area.
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February 20, 2026
Visual law: Using tables, diagrams and pictures in legal work
What if the next presentation you attend is only voice without visuals? If an airplane safety card had only text with no pictures? If a furniture assembly guide was not drawn but written? If the television disappears and only books are left?
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February 18, 2026
Court upholds CBC’s right to redact ad spend data
The Federal Court has dismissed a judicial review application relating to the Canadian Broadcasting Corporation (CBC)’s redaction of certain information in its advertising expenditures after an access-to-information request.
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February 18, 2026
B.C. court halts CRA charity revocation pending constitutional challenge
The British Columbia Supreme Court has granted interim relief to a registered charity facing revocation of its status under the Income Tax Act, holding that the court has jurisdiction to restrain publication of a revocation notice where a constitutional challenge is contemplated.
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February 18, 2026
Saskatchewan court rules on tax exemptions for property with schools, religious spaces
Saskatchewan’s high court has shown that religious groups or schools wanting tax exemptions on property must not only occupy and operate it but also be using it for its intended purposes, says a lawyer.
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February 18, 2026
Court rejects Amex appeal over $14M rewards program input tax credits
The Federal Court of Appeal has upheld a ruling that nearly $14 million in input tax credits (ITCs) claimed by Amex Bank of Canada for GST/HST paid on costs related to its rewards program were not allowable under the Excise Tax Act, finding the expenses were tied to exempt financial services.
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February 18, 2026
Mobility rights: At the heart of the nation built by John A. and Laurier
In 2024, the Town of Canmore, Alta., enacted Division of Class 1 Property Bylaw 2024‑19 (the bylaw), creating five residential tax subclasses: Residential, Tourist Home, Primary Residential, Residential Vacant Serviced Land, and Residential Vacant Unserviced Land.
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February 17, 2026
Feds launch consultations on domestic content rules for clean tech, electricity tax credits
On Feb. 13, the Department of Finance Canada launched consultations on the “possibility of introducing a domestic content requirement under the Clean Technology and Clean Electricity investment tax credits (ITCs).”
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February 17, 2026
Tax Court clarifies limits of director liability after corporate revival
The Tax Court of Canada has provided important guidance on the scope of director liability for unremitted GST following corporate dissolution and revival. In Maragos v. The King, 2026 TCC 4, the court held that reviving a dissolved corporation does not automatically restore former directors to office for purposes of s. 323 of the Excise Tax Act. The decision reinforces that personal liability depends on actual office-holding and cannot be extended through administrative revival alone.