Canada: Property Taxes

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).

This article is part of a new series, Your Questions Answered, in which Ingrid Tsui, partner and leader of our Wills, Estates + Trusts Practice Group, answers your commonly asked questions about various wills...

In Gaitanis v. The King, 2025 TCC 186, the Tax Court of Canada addressed a recurring but often misunderstood issue in GST/HST litigation: how strictly the statutory conditions for the GST New Housing Rebate apply ...

Qu'arrive-t-il lorsqu'une convention d'achat-vente ne précise pas clairement la répartition fiscale? Dans la décision rendue récemment en Ontario dans l'affaire Miculinic Investment...

Depuis son adoption le 20 mars 2025, le Projet de loi 86 a introduit diverses modifications relatives au territoire agricole du Québec. Parmi les changements importants, de nouveaux pouvoirs de taxation sont accordés aux municipalités, leur permettant d’imposer une surtaxe sur les terres à vocation agricole et qualifiées d’« exploitables, mais non exploitées », des critères qui pourraient mener à de nombreux débats d’ordre juridique.

Mortgage foreclosures can become complex – especially when it comes to determining who is responsible for the various costs involved. Whether you are a lender seeking to recover your expenses...

On April 29, 2025, the Court of King's Bench of Alberta released its decision in Ross v Canmore (Town), 2025 ABKB 258 ("Ross"), in which the Court upheld the Town of Canmore's (the "Town") new vacancy tax...

Blecha v The King, 2025 TCC 91 involved a taxpayer who owned a small house in Wiarton, Ontario and claimed rental losses. In 2015, 2016, and 2017, the Appellant's mother moved into the home and made payments for the home.