March 26, 2026
Canadian taxpayers are currently afforded a cumulative lifetime exemption on capital gains realized from the sale of qualified small business corporation shares and on a qualified farm property or a qualified fishing property. A deduction on capital gains realized from any such sale(s) is permitted, up to the exemption amount, which as of June 25, 2024, was increased from $1,016,836 to $1,250,000, indexed for inflation. The new amount applies to sale(s) that take place after that date.
March 24, 2026
The argument that a legislature’s use of the Charter’s s. 33 “override” clause can temporarily prevent judges from striking down a law but not from reviewing the law’s constitutionality or stating that the law infringes Charter rights and freedoms sparked a lively exchange between counsel and the bench as the Supreme Court of Canada kicked off its inquiry into the constitutionality of Quebec’s controversial “secularism” (Bill 21) law.
March 24, 2026
In the decision of Cineplex Inc. v. The King, 2026 TCC 15, the primary issue was the characterization of a $26,610,551.98 payment related to a complex business restructuring. Was the payment on account of capital or income?
March 23, 2026
Alysa O’Keefe is a new associate at Aird & Berlis LLP.
March 23, 2026
Failed real estate transactions often give rise to disputes between buyers and sellers. While most of these disputes are mutually settled by the buyers and the sellers, there are some that don’t and make their way to the courtroom. Although these courtroom dramas are scary, they teach us a lesson so we, as lawyers, get better when advising our respective clients in those situations. I have picked three cases.
March 23, 2026
This week’s blockbuster Bill 21 appeal at the Supreme Court involves 140 counsel of record — with 64 of them slated to make oral argument over four days on behalf of the 10 main party groups and the record 51 interveners.
March 18, 2026
Alberta’s top court has ruled that a municipal bylaw meant to help generate revenue for affordable housing did not run afoul of provincial legislation.
March 18, 2026
In the first part of this two-part series (see link below), I wrote that in addition to actual legal work, most lawyers are also expected to act, speak and dress in certain ways. This added layer of effort can feel like a performance. It requires constantly monitoring yourself to maintain the image of a “good lawyer,” and it is exhausting. Here, I turn to what can be done to reduce the stress associated with all this extra labour.
March 12, 2026
The Construction Act, R.S.O. 1990, c. C.30 as we know it today originally came into force on March 1, 1983, as the Construction Lien Act. This Act laid the foundation of construction law in Ontario. The Construction Lien Act was amended and renamed as the Construction Act on July 1, 2018. The purpose of the Construction Act is to ensure the protection of contractors, subcontractors and suppliers. It provides an efficient structure to protect them by securing prompt payment methods with strict deadline rules and resolving construction disputes through an adjudication process.
March 11, 2026
The federal government is extending temporary special measures under the employment insurance work-sharing program until March 31, 2027, from March 6, 2026, to help employers facing unexpected slowdowns avoid layoffs and maintain stability for their workers.