Canada: Real Estate

CRA real estate tax audits have entered a new phase of sophistication, with the Agency increasingly relying on third-party data sources — most notably MLS listings — to identify potential non-compliance.

Les gouvernements fédéral et ontarien tentent d’atténuer les pressions sur l’abordabilité des logements notamment en offrant des remboursements bonifiés de la TPS/TVH aux acheteurs d’une habitation neuve auprès d’un constructeur.

Osler's Legislative Update is a bi-weekly listing of new legislation. This issue covers legislation for the period 04/09 to 04/22.

Ontario's 2026 Budget introduces an Enhanced New Housing Rebate that could eliminate up to $80,000 in provincial HST on qualifying new homes, with federal coordination expected to address the remaining 5% GST portion. The rebate applies to homes purchased between April 2026 and March 2027, with construction deadlines extending to 2031, while a parallel program targets new residential rental properties with different timelines. Builders and developers face time-sensitive opportunities to leverage these tempo

As demand for data centre capacity accelerates across Canada, developers, tenants, investors, and lenders are increasingly focused on where a project sits on the continuum: from bare land, to powered shell...

Alors que la demande en infrastructures de centres de données s'accélère dans l'ensemble du Canada, les promoteurs, les locataires, les investisseurs et les institutions de prêt s'intéressent...

On March 26, 2026, the Province of Ontario introduced its 2026 Budget, which proposes a temporary enhancement to the provincial portion of the Harmonized Sales...

On March 30th, 2026, Prime Minister Mark Carney and Premier Doug Ford signed the Canada-Ontario Partnership to Build Agreement aimed at reducing development costs and improving housing...

On March 30, 2026, the Minister of Municipal Affairs and Housing (the “Minister”) introduced Bill 98: the Building Homes and Improving Transportation Infrastructure Act, 2026 ...