Canada: Property Taxes

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Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)
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.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)
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.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Taxation Des Terres Agricoles « Exploitables, Mais Non Exploitées » : Nouveaux Leviers Fiscaux Pour Les Municipalités
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.
Canada Tax
SM
Stein Monast
Article
Taxation Of Agricultural Land “Suitable For Cultivation But Not Farmed”: New Fiscal Levers For Municipalities
Since its adoption on March 20, 2025, Bill 86 has introduced several amendments concerning agricultural land in Québec. Among the most significant changes, municipalities have been granted new taxation powers, allowing them to impose a surtax on land designated for agricultural use and classified “suitable for cultivation but not farmed”—criteria that may give rise to numerous legal debates.
Canada Tax
SM
Stein Monast
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