July 13, 2026
The Canada Revenue Agency (CRA) has spent considerable effort focusing on taxing GST/HST on home sales. If a taxpayer is considered to be a “builder” as defined in subsection 123(1) of the Excise Tax Act, R.S.C., 1985, c. E-15 (ETA), the respective income is treated as if on account of business and not capital. Therefore, GST/HST obligations apply. In Ontario, this means a taxpayer must charge 13 per cent GST/HST on the sale price and remit this amount to the federal government.
July 10, 2026
Many federally appointed trial judges report stress from excessive workloads, limited control over their time in the workplace and too few support resources, according to a new national survey of judges’ physical and psychological health. On July 9, the Canadian Judicial Council (CJC) reported on extensive research commissioned from the Université de Sherbrooke between 2024 and 2026 by the council of 44 chief and associate chief justices.
July 08, 2026
Arbitrage betting, often described as “sure betting” or “arb betting,” has gained increasing prominence in Canada following the expansion of regulated single-event sports betting and the rapid growth of offshore and blockchain-based prediction markets.
July 07, 2026
When a court awards damages in lieu of reasonable notice, should the award include vacation pay that would have accrued over the notice period?
July 07, 2026
The federal government has announced the launch of online and in-person consultations for Budget 2026 ahead of its delivery this fall.
July 07, 2026
The King Charles tax disclosure creates no legal obligation in Canada and establishes no precedent that Canadian courts are required to follow. What it does is illustrate — at the level of a head of state — a principle that is deeply embedded in Canadian tax law and frequently litigated: that those who administer the tax system, and those who are subject to it, operate within a framework governed by the rule of law, institutional transparency and procedural fairness.
July 06, 2026
Prime Minister Mark Carney has appointed new leaders to head two of Canada’s major trial courts. On July 6, Justice Alan Diner was appointed chief justice of the Federal Court, the national superior trial court that decides disputes in the federal domain. He succeeds Paul Crampton, who retired from the post Oct. 31, 2025.
July 06, 2026
The Federal Court has declined to make findings of fact in a dispute over the Canada Revenue Agency’s (CRA) denial of LG Electronics Canada Inc.’s request for interest relief tied to a tax reassessment, finding that there were no circumstances warranting a departure from the usual remedy of sending the matter back for redetermination.
July 03, 2026
The chair of the advisory board that recommended ex-Manitoba Court of King’s Bench Chief Justice Glenn Joyal and one other unnamed jurist for appointment to the Supreme Court of Canada defended the board’s decision not to shortlist three to five names, which was contrary to the mandate from Prime Minister Mark Carney.
July 03, 2026
This article addresses the enforcement architecture through which the CRA will identify and pursue non-compliance, the cross-border and non-resident tax obligations that arise from the World Cup’s international character, and the remediation pathways available to tax clients who did not report correctly, and what Canadian tax lawyers and accountants need to know before advising them on those pathways.