Tax
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July 07, 2025
A common mistake in statutory interpretation
In the training that I deliver on statutory interpretation, I caution against relying on prior interpretations of a statutory provision or a related provision without first doing your own interpretive analysis of the provision. In Pepa v. Canada (Citizenship and Immigration), 2025 SCC 21, the Supreme Court of Canada overturned a tribunal decision that made this mistake.
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July 04, 2025
McCarthy Tétrault adds two partners to support new charities and non-profits group
McCarthy Tétrault has welcomed Robert Hayhoe and Nicole D’Aoust as partners in its new Charities and Non-Profits Group, part of its National Tax Group.
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July 03, 2025
N.B. to consult public on changes to property tax system
New Brunswick’s government wants input from its residents on a future overhaul of the province’s property tax system — a revamp that will focus on transparency and stability in the face of “substantial increases” in property values.
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July 02, 2025
Federal government makes carbon rebate for small businesses tax-free
Ottawa wants to make its small business carbon tax rebate tax-free.
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June 30, 2025
Canada imposes tariff rate quotas on steel imports from non-FTA countries
Canada has announced new tariff rate quotas (TRQs) for steel mill products imported from non-free trade agreement (FTA) partner countries, as part of an effort to curb the impact of steel being diverted to Canada as a result of U.S. tariffs.
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June 30, 2025
G7 countries reach accord for ‘side-by-side’ system on global minimum tax
Two weeks after their summit in Kananaskis, Alta., G7 countries have issued a statement endorsing an international “side-by-side” system that would exempt U.S. multinational corporations from two global minimum tax rules, helping to de-escalate growing tax tensions with the world’s largest economy.
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June 30, 2025
Canada drops digital services tax to restart U.S. trade talks, avert more tariffs
The federal government has withdrawn its digital services tax (DST) on U.S. technology giants to resume trade negotiations days after U.S. President Donald Trump terminated talks with Canada over the levy.
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June 27, 2025
SCC clarifies appeal right from removal orders in immigration judicial review case
In an immigration and statutory interpretation decision that sheds light on administrative law and how to analyze reasonableness in judicial review cases, the Supreme Court of Canada has ruled that foreign nationals may appeal removal orders to the Immigration and Refugee Board’s Immigration Appeal Division (IAD) if their visas were current on arrival in Canada, even if their visas expire after their arrival here.
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June 27, 2025
CSA business plan seeks to address rising investor risks while helping companies grow
Canada’s securities regulators will pursue projects over the next three years that will include examining regulatory changes that could benefit growth issuers, pursuing a Bankruptcy and Insolvency Act amendment that would enable securities regulator orders to survive bankruptcy, and further determining regulatory needs around artificial intelligence.
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June 27, 2025
CSA proposes ban on chargebacks in investment fund sales
The Canadian Securities Administrators (CSA) is proposing to ban chargebacks, a practice that allows investment funds, including mutual funds, to require dealers to repay upfront commissions if clients redeem their securities before a set period.