Tax

  • March 10, 2026

    Ontario, Canada invest $228M for workers in the province

    The Ontario government is expanding training and employment supports for those impacted by tariffs and global trade disruptions with a $228.8-million investment from the federal government over the next three years.

  • March 09, 2026

    REAL PROPERTY TAX - Assessment - Land transfer tax

    Appeal by the appellants (Hsia and Chuang) from an order of the Supreme Court. The order required them to pay additional property transfer tax under the Property Transfer Tax Act on the fair market value of an entire residential property. Hsia, a Canadian citizen, and Chuang, a foreign national, purchased a property in a specified area in 2017, registering 95 per cent and 5 per cent interests respectively.

  • March 06, 2026

    Exclusion of refugee claimants from subsidized childcare violates women’s Charter s. 15 rights: SCC

    In a Charter s. 15(1) equality rights milestone, the Supreme Court of Canada has ruled that Quebec’s exclusion of refugee claimants from eligibility for subsidized childcare in the province unconstitutionally discriminates against women based on their sex.

  • March 05, 2026

    Canada, Australia partner for critical minerals, defence, AI

    Prime Minister Mark Carney has announced new partnerships with Australia in investment, defence, security, critical minerals, energy and artificial intelligence.

  • March 05, 2026

    I’m on dad’s bank account: Do I get the money when he dies?

    The above headline is a bit of a loaded question. The short answer is: it depends. If you’re interested in the long answer, keep reading.

  • March 04, 2026

    Canada, China reduce tariffs, renew market access for exports

    The federal government has announced it is renewing its economic relationship with China, with developments being made toward increasing exports to China by 50 per cent by 2030.

  • March 04, 2026

    Reforming and modernizing Canada’s transfer pricing rules

    On Nov. 4, 2025, the federal government released the 2025 federal budget and Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, which proposes significant amendments to reform and modernize Canada’s transfer pricing rules (the amendments).

  • March 04, 2026

    Federal Court of Appeal overturns Tax Court on GAAR and non-CCPC planning in Canada v. DAC

    On Feb. 20, the Federal Court of Appeal released its decision in Canada v. DAC Investment Holdings Inc., 2026 FCA 35 (DAC), overturning the Tax Court of Canada’s conclusion that a corporate continuance undertaken to exit the Canadian-controlled private corporation (CCPC) regime did not constitute abusive tax avoidance.

  • March 03, 2026

    Key considerations when using alter ego trusts for estate planning

    When assisting clients aged 65 and older with estate planning, alter ego trusts merit consideration as a means to reduce estate administration tax and facilitate the transfer of assets on death. There are a number of benefits associated with the use of alter ego trusts; however, it is also important to be aware of these trusts’ complexity and potential tax consequences. This article reviews the core features of alter ego trusts, how they are taxed and examines who may benefit from using them.

  • March 03, 2026

    OECD updates permanent establishment guidance for remote and hybrid work

    On Nov. 19, 2025, the Organization for Economic Co‑operation and Development (OECD) released updates to the Model Tax Convention and its commentary, introducing an express analytical framework for assessing when a remote employee’s home office may constitute a “permanent establishment” (PE) of their employer in another jurisdiction. These changes are particularly relevant for organizations with cross-border remote or hybrid work arrangements.

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