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.

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

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).

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

TCC: New Housing Rebates & Social Justice

Homeowners who claim New Housing Rebate often face Canada Revenue Agency ("CRA") review. The central issues in these cases are often whether the homeowners intended to use the subject home as a primary place...

Canada Real Estate

MK

Millar Kreklewetz

2026 Ontario Budget: Enhanced HST Relief On New Homes

Canada Real Estate

AB

Aird & Berlis LLP

PTAS Report Cites Unpaid Oil And Gas Taxes, Impacts On Alberta's Municipalities And Industry

BL

Borden Ladner Gervais LLP

Ontario Court Of Appeal's Pivot On Property Tax Exemptions: Stamford Kiwanis

LL

Lerners LLP

B.C. Budget 2026: Real Estate Highlights

F

Fasken

Toronto Tax Increases, Provincial Deadlines And Tax Relief Options

AB

Aird & Berlis LLP

Moving Assets In Tax Disputes? Think Again!

MK

Millar Kreklewetz

Gaitanis v. The King – When Intention, Ownership, And "Family Assistance" Are Not Enough To Secure The GST/HST New Housing Rebate

RS

Rotfleisch & Samulovitch P.C.

Comment une clause de TVH a transformé une transaction immobilière de 11,5 M$ en litige fiscal (et comment l'éviter)

Canada Real Estate

MT

Miller Thomson LLP

Sneaky Trusts: The Legal Plot Twist With Gratuitous Property Transfers

Canada Real Estate

AH

Alexander Holburn Beaudin + Lang LLP

2025 Year-End Tax Planning Guide

CM

Crowe MacKay LLP

When Fairness Ends And Judgement Begins: What Carreau v. Canada Clarifies About Procedural Fairness In Workplace Investigations

Canada Employment

LL

Lerners LLP

Funding Canada’s Next Wave Of Nuclear Development

TL

Torys LLP

McCutcheon v. The King – When Fake Tax Losses Lead To CRA Gross Negligence Penalties: The Risk Of Willful Taxpayer Blindness

RS

Rotfleisch & Samulovitch P.C.

Canada: Minimum Wage Increases In 2026

Canada Employment

LM

Littler Mendelson

CRA Trust Reporting Requirements In Canada: T3 Filing Rules, Bare Trust Updates & Tax Audit Risk

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

Reflecting On Stamford Kiwanis: Charitable Exemption Broadened

This year, the Ontario Court of Appeal ("ONCA" or the "Court") released a landmark decision in Stamford Kiwanis Non-Profit Homes Inc v Municipal Property Assessment Corporation...

Canada Commercial

MT

McCarthy Tétrault LLP

Projet de loi 104 : ce qui change pour les municipalités et les acteurs économiques

La sanction du projet de loi n° 104 vient transformer plusieurs volets du fonctionnement municipal québécois.

Canada Real Estate

BB

BCF Business Law

Bill 104: What Changes For Municipalities And Economic Players

Bill 104 modifies several aspects of municipal governance and internal operations (creation of an executive committee...

Canada Real Estate

BB

BCF Business Law

Une fois aux dix ans : l'Ontario entre dans la dixième année du cycle d'évaluation

Canada Real Estate

MT

Miller Thomson LLP

Budget 2025: "Inefficient" Underused Housing Tax Eliminated

ML

McMillan LLP

Once In A Decade: Ontario Moves To Year 10 Of Assessment Cycle

Canada Real Estate

MT

Miller Thomson LLP

Budget 2025 Includes Productivity Super-Deduction Tax Incentives And Repeal Of Underused Housing Tax

Canada Real Estate

MT

McCarthy Tétrault LLP

IRS Proposed Regulations Restore Key FIRPTA Relief For REIT Structures

DW

Davies Ward Phillips & Vineberg

A Victory For All Charities, Not Just Housing Providers: 3 Takeaways From Stamford Kiwanis

Canada Commercial

MT

Miller Thomson LLP

The Taxing Reality Of Flipping Properties In Western Canada

MA

MLT Aikins LLP

How To Structure & Document Rental Properties So CRA Does Not Disallow Rental Expenses

RS

Rotfleisch & Samulovitch P.C.

Costs Of Foreclosure In Saskatchewan: What's Recoverable – And What's Not

ML

McKercher LLP

Town Of Canmore's New Residential Property Tax Scheme Given The Go-Ahead By The Alberta Court Of King's Bench

BM

Bishop & McKenzie

The Taxing Reality Of Flipping Properties In Western Canada

Due to the potential for high rewards, the process of buying, renovating and then reselling houses has risen in popularity in Canada. However, it is critical for investors to be aware of the tax implications of property flipping.

MA

MLT Aikins LLP

How To Structure & Document Rental Properties So CRA Does Not Disallow Rental Expenses

In Blecha v The King, 2025 TCC 91, the Tax Court of Canada examined whether a taxpayer was entitled to claim deductions for expenses on a property he owned and said was being rented to his mother.

RS

Rotfleisch & Samulovitch P.C.

Costs Of Foreclosure In Saskatchewan: What's Recoverable – And What's Not

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...

ML

McKercher LLP

Town Of Canmore's New Residential Property Tax Scheme Given The Go-Ahead By The Alberta Court Of King's Bench

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...

BM

Bishop & McKenzie

Blecha v The King – What Expenses Can Owners Deduct From Rental Properties That Produce No Income?

RS

Rotfleisch & Samulovitch P.C.

How To Dispute Your Tax Assessment Under Toronto's 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023

The City of Toronto now marks its third year of imposing the Vacant Home Tax ("VHT") on property owners in Toronto.

RS

Rotfleisch & Samulovitch P.C.

A Guide To Avoiding Litigation And Enforcing Rights For Real Estate Agents

In February of 2017, the plaintiff Jun Dai signed an agreement of purchase and sale ("APS") for a house (the "Property") to be built by developer, Primont Homes (Caledon) Inc. in a new subdivision.

Canada Real Estate

Woitzik Polsinelli LLP

Le débat sur les dates : un nouveau sujet de controverse dans le cadre des appels en matière d'évaluation

Le 15 mai 2025, le gouvernement provincial a publié son budget de 2025, sans donner quelque signe que ce soit d'une réévaluation générale des impôts fonciers.

Canada Real Estate

MT

Miller Thomson LLP

The Date Debate: A New Battleground In Assessment Appeals

On May 15, 2025, the Ontario provincial government released its 2025 budget, and with it came no signs of a general reassessment of property taxes. For the foreseeable future, property tax assessments in Ontario will continue to be based on a January 1, 2016 valuation date.

MT

Miller Thomson LLP

Quebec Budget 2025: Major Implications For Public Utility System Operators

MT

McCarthy Tétrault LLP

Budget du Québec 2025 : Implications majeures pour les exploitants de réseaux de services publics

MT

McCarthy Tétrault LLP

B.C. Court Of Appeal Upholds Assessment Of Foreign Buyer Tax

Canada Real Estate

BC

Blake, Cassels & Graydon LLP

Nova Scotia Set To Reduce HST Rate

MK

Millar Kreklewetz

2025 Vacant Home Taxes Across Canada

BM

Bateman MacKay LLP

2025 Alberta Budget Summary

CM

Crowe MacKay LLP

A Canadian Tax Lawyer's Guide To Moving Expenses: Who Can Claim Moving Expenses? How Much Can Be Claimed? And Other Criteria

RS

Rotfleisch & Samulovitch P.C.

Converting Your Commercial Property To A Commercial Condominium – Part 2: Tax Implications Of Conversion

Canada Real Estate

MT

Miller Thomson LLP

Navigating Property Tax Exemptions: The Stamford Homes Case And Implications For Affordable Housing In Ontario

Canada Real Estate

D

Dentons Canada LLP

How To Impact Your 2024 Tax Bill

CM

Crowe MacKay LLP

Property Flippers Beware: New Tax Property Flipping Rules Increase Capital Gains To 66.67% Or Even 100% For Business Income

RS

Rotfleisch & Samulovitch P.C.

US Court Finds Proposed Vacant Home Tax Law Unconstitutional

GR

Gardiner Roberts LLP

UPDATE: Canadian Government Proposes Tax On Residentially Zoned Vacant Land. Consultation Period Ends December 31, 2024

MT

Miller Thomson LLP

Property Tax Reminder: Toronto Vacant Home Tax Portal Is Now Open

AB

Aird & Berlis LLP

New B.C. "Home Flipping" Tax

MK

Millar Kreklewetz

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Highlighted Content

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

RS

Rotfleisch & Samulovitch P.C.

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)

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

RS

Rotfleisch & Samulovitch P.C.

How To Dispute Your Tax Assessment Under Toronto's 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023

RS

Rotfleisch & Samulovitch P.C.

What You Need To Know About Foreign Buyer's Tax In Canada

Canada Immigration

Gs

Green and Spiegel

A Toronto Tax Lawyer's Guide For Toronto Vacant Home Tax (VHT)

RS

Rotfleisch & Samulovitch P.C.

Regulations Amending The Ability Of Foreign Workers To Buy Residential Property In Canada

Canada Real Estate

SE

Stikeman Elliott LLP

Everything You Need To Know About The Underused Housing Tax (2022), On Vacant Or Underused Housing In Canada

RS

Rotfleisch & Samulovitch P.C.

Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

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2024 Budget Changes: Real Estate, Home Taxes And Rentals

FH

FH&P Lawyers

CRA Crackdown On Unreported Income From BC Real Estate – Vancouver Tax Lawyer Comments (Video)

RS

Rotfleisch & Samulovitch P.C.

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