Tax
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April 07, 2025
B.C. court certifies class action over public guardian’s failure to secure benefits for children in care
The B.C. Supreme Court has certified a class action against the province's Public Guardian and Trustee (PGT), alleging that it was negligent and breached its fiduciary duty to children in care by failing to obtain no-cost federal and provincial education benefits for them.
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April 07, 2025
Ontario unveils $11 billion tariff support program, NL launches seafood marketing initiative
The Ontario government has announced it will provide approximately $11 billion as part of a multi-pronged effort to support workers and businesses struggling with the impact of U.S. tariffs. Separately, Newfoundland and Labrador announced the launch of a new program to market seafood products affected by tariffs from the U.S. and China.
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April 07, 2025
FEDERAL INCOME TAX - Business and property income - Expenses - Legal fees
Application by applicants for permission to appeal a court order affirming a review officer’s decision on the legal fee for tax planning advice related to a business sale.
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April 04, 2025
New report finds businesses not succession ready as many owners retire
Canada is facing a wave of small business closures amid “economic uncertainty and tariff wars,” partly driven by the number of retiring baby boomer entrepreneurs, according to a new report by consulting firm MNP, which found that nearly two-thirds (64.1 per cent) of Canadian businesses have no succession plan.
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April 03, 2025
Alberta Court of Appeal rejects trust claims over airport fees held by insolvent airline
The Alberta Court of Appeal has ruled that airport improvement fees collected by a now-insolvent airline are not held in trust for certain airport authorities. The court cited a provision in the agreement between the parties that explicitly disclaimed any intention to create a trust relationship.
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April 03, 2025
Carney announces 25 per cent retaliatory tariff on U.S. autos
Prime Minister Mark Carney has vowed to fight U.S. tariffs on all fronts, including in the courts and with a new 25 per cent tariff on U.S.-made automobiles in direct response to a 25 per cent U.S. tariff on Canadian vehicles that went into effect at midnight on April 3.
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April 03, 2025
Federal Court allows discrimination claim against Canada Revenue Agency to proceed
The Federal Court has allowed parts of an amended statement of claim to be heard on the merits in a case that alleged discrimination by the Canada Revenue Agency in its hiring process. The claim was previously struck in its entirety.
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April 03, 2025
Federal Court of Appeal releases a shock decision in Bell v. Canada
When, for example, a business pays for an expense related to its commercial activities, it also pays goods and services tax (GST) or harmonized sales tax (HST) on the expense. In Ontario, the federal GST (five per cent) and provincial retail services tax (RST) of eight per cent combine, resulting in the 13 per cent HST.
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March 28, 2025
B.C. Supreme Court: Economic viability assessment expenses qualify for mining tax credits
The B.C. Supreme Court has held that expenses incurred in assessing the economic viability of mining a resource in B.C. are eligible for mining exploration tax credits under the British Columbia Income Tax Act.
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March 28, 2025
Canadian legal groups and regulators slam Trump administration’s ‘attacks’ on U.S. judiciary and bar
Canadian bar groups and the country’s 14 legal regulators are condemning the new U.S. administration’s “attacks” on American legal institutions. The concerns of Canada’s legal community were sparked recently by various calls from U.S. President Donald Trump and his allies to impeach judges who have not ruled in favour of the Republican administration’s actions, as well as by presidential executive orders and negative statements targeting individual lawyers and law firms, the immigration bar and so-called “Big Law” in the United States.