Canada: Real Estate

On February 27, 2018, a majority of the Federal Court of Appeal overturned the Tax Court of Canada and decided that a new-home purchaser cannot claim the GST/HST New Housing Rebate if a co-signer of the purchase agreement doesn’t satisfy the rebate conditions—even if the co-signer held title as a bare trustee for the purchaser’s benefit.

If you are a Muslim homebuyer weighing a halal mortgage against a conventional one, the product that keeps you offside your faith may still put you offside the taxman in ways a conventional mortgage never would.

For Canadian investors, real estate often functions as a complex financial instrument where leveraged positions are utilized to drive long-term wealth accumulation. When these properties generate annual losses, the intersection of tax law and administrative oversight becomes a critical area for scrutiny.

The Canada Revenue Agency's (CRA) Voluntary Disclosures Program (VDP) allows taxpayers to voluntarily correct errors or omissions in their tax affairs, including in particular GST/HST, before the CRA takes compliance action.

An Alberta court examines whether property insurers must replace all exterior siding when hail damages only portions of a home, but sun-bleached existing materials create permanent, visible color mismatches that affect property value. The decision clarifies when partial repairs fail to meet policy requirements for restoration with property of like kind and quality.

The decision in Braich v. The King (2026 TCC 117) is an important reminder that the courts will look beyond what a property owner says about a house and instead examine the surrounding facts.

The International Chamber of Commerce's 2025 dispute resolution statistics reveal significant growth in arbitration cases, with North American parties increasingly turning to institutional arbitration. This analysis examines key metrics including industry sectors, dispute values, and procedural trends, while exploring how the new 2026 ICC Arbitration Rules and Canadian court backlogs may reshape the arbitration landscape.

Could Ontario homebuyers save up to $130,000 through a proposed expansion of the HST rebate program? Jonathan Dippolito of Woitzik Polsinelli LLP discusses a significant proposed change that could affect purchasers of new...

When family members enter informal property arrangements—such as holding title for a relative who cannot qualify for a mortgage—these verbal agreements can function smoothly for years until circumstances shift and disputes emerge. A recent Ontario Superior Court decision examines how courts may enforce these unwritten trust arrangements over real property, even when no formal documentation exists, and what evidence is necessary to establish beneficial ownership despite the absence of written agr