Tax
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November 21, 2025
Federal judges say they’ll take Ottawa to court over rejection of independent pay commission’s recommendations
The association representing Canada’s federally appointed judges decided this week to seek judicial review of Ottawa’s rejection of an independent judicial pay commission’s two key recommendations — including the commission’s advice that a $28,000 salary boost (on top of mandatory annual indexing) is necessary to keep attracting outstanding lawyers to the bench.
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November 21, 2025
Ontario seeks input on budget as key sectors face tariff headwinds
The Ontario government is inviting businesses, workers and communities to provide input on the 2026 budget as the province contends with disruptions in key industries, including the automotive and steel manufacturing sectors, caused by U.S. tariffs.
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November 21, 2025
New Brunswick Court of Appeal confirms modern approach to the ‘armchair rule’
In Canada, there is somewhat of a divide when it comes to the armchair rule. When interpreting a will in some provinces, including Ontario and Manitoba, it is now the norm for courts to apply the armchair rule at the outset, even if a will is not patently ambiguous, and consider surrounding circumstances that existed when the will was made. Interpreting a will this way is often referred to as the modern approach to the armchair rule.
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November 21, 2025
Federal Budget 2025: Impact on charities and not-for-profits
On Nov. 4, the federal government tabled the federal budget (Budget 2025), which includes several legislative proposals relevant to charities and not-for-profits (NFPs). Many of these proposals were contained in government releases throughout August 2024, December 2024, January 2025 and August 2025, though Budget 2025 did not explain any specifics of those proposals.
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November 20, 2025
Real estate agreements of purchase and sale: Beware HST provisions
In a real estate transaction, buyers and sellers often haggle over the purchase price of a property. While the buyer will want to pay as little as possible for a property, a seller will want to maximize their return.
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November 19, 2025
Liberal government unveils first budget bill, says criminal justice bill to come before Christmas
The Carney government’s 2025 legislative to-do list got longer with the rollout of its first budget implementation omnibus bill, which proposes dozens of tax and other statutory measures.
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November 19, 2025
N.S. to have ‘compliance’ officers in seafood industry
Nova Scotia has a new “compliance unit” to police the province’s billion-dollar seafood sector. According to a Nov. 17 news release, the unit will include four inspectors — their mission is to crack down on “illegal activities in the fish buying and processing sector.” They will be “responsible for monitoring, inspecting and investigating regulatory compliance and acting on offences.”
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November 19, 2025
Revocation of beneficiary designation: Avoiding miscalculations
There are times in estate law when the courts have to step in because beneficiary designations for registered plans aren’t drafted or updated properly. My July 18 article touched on a few such cases. Case law suggests that revoking one’s beneficiary designations may also require court intervention if not properly considered by the drafting lawyer.
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November 14, 2025
Federal Court upholds CRA denial of tax relief request based on director’s mental health
The Federal Court has upheld a Canada Revenue Agency (CRA) decision to deny a company’s request for waiver of tax penalties and interest, finding that the agency reasonably rejected claims that the sole director’s mental health and financial difficulties impaired his tax compliance during the relevant period.
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November 13, 2025
Canada’s 2025 federal budget: Key tax and legislative measures lawyers need to know
The 2025 federal budget introduces a broad range of legislative and tax measures that will shape corporate planning, compliance and cross-border transactions in the coming year.