Canada: Property Taxes

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

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.

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

Le 6 septembre 2025, le gouvernement de l'Ontario a publié son très attendu Énoncé économique de l'automne 2025 (« énoncé »). Malheureusement pour les contribuables de l'Ontario qui paient des impôts fonciers...

Canada Real Estate

MT

Miller Thomson LLP

Budget 2025: "Inefficient" Underused Housing Tax Eliminated

The Underused Housing Tax (the "UHT") is levied at a rate of 1% annually on the value of vacant or underused residential property in Canada.

ML

McMillan LLP

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

On November 6, 2025, the Ontario Government released its highly anticipated 2025 Fall Economic Statement ("Statement"). Unfortunately for Ontario property taxpayers, the Statement falls short of providing any meaningful update on the future of Ontario's property tax and assessment framework.

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

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

RS

Rotfleisch & Samulovitch P.C.

Property Tax Relief Ahead: Court Overrules Outdated Exemption Criteria For Ontario Charities

Canada Real Estate

MT

Miller Thomson LLP

GST Relief For First-Time Home Buyers: What You Need To Know

D

Dentons Canada LLP

Financial Services Regulatory Authority Of Ontario's New Proposed Life And Health Managing General Agents Rule

TL

Torys LLP

Cybersecurity And Privacy: Key Takeaways From Our Second Annual Conference

Canada Technology

OH

Osler, Hoskin & Harcourt LLP

Efficient Mortgage Enforcement, Meet The Ontario Civil Court System

CP LLP

Contracts For Services vs. Contracts For Goods In Ontario

Canada Commercial

Pacific Legal PC

Share Redemption And Share Retraction: Tax Treatment By CRA—plus They Are Useful Tax Planning Tools

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 Victory For Affordable Housing Providers: Ontario Court Of Appeal Allows Stamford Homes Appeal In Property Tax Exemption Matter

Property tax exemptions pursuant to Ontario's Assessment Act1 have been gaining attention as a means for affordable housing providers to help address...

Canada Real Estate

D

Dentons Canada LLP

Tax Me Baby One More Time - Understanding Property Taxes

Let's be honest, no one throws a party when their property tax bill arrives. It is one of those unavoidable parts of our life journey.

SB

Sorbara Law

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

Canada Real Estate

MT

Miller Thomson LLP

The Date Debate: A New Battleground In Assessment Appeals

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

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.

2025 Alberta Budget Summary

On February 27, 2025, Alberta Minister of Finance Nate Horner announced the 2025 Alberta Budget. The Budget aims to strengthen health care, education and communities, support vulnerable Albertans...

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

Each year, many Canadians move within Canada for school, business, office, or employment. Statistics Canada estimated that in the two years leading up to 2021, at least 2 million Canadian households moved.

RS

Rotfleisch & Samulovitch P.C.

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

This is part 2 of Converting your commercial property to a condominium, a 3-part series.

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

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

The City of Toronto's Vacant Home Tax portal officially opened on November 1, 2024, for the purposes of declaring the occupancy status of residential properties for the 2024 taxation year.

AB

Aird & Berlis LLP

New B.C. "Home Flipping" Tax

Along the same lines as federal initiatives to target the resale of renovated homes held for short periods of time through assessments, which we have blogged about here...

MK

Millar Kreklewetz

Eat, Pay, Love – Court Of Appeal Declines To Find Tai Chi Classes Qualify As "Worship" Under The Assessment Act.

Death and taxes are usually seen as inevitable. Any exemptions from taxation are highly sought after with even religious organizations aggressively seeking to claim and maintain exempt status.

Canada Litigation

LL

Lerners LLP

Understanding BC's New Home Flipping Tax: What You Need To Know

Here's everything you need to know about the BC government's new home flipping tax.

Canada Real Estate

WG

Watson Goepel LLP

Claims Of Solicitor-Client Privilege Over Third-Party Communications Reviewed By Tax Court

CP

Carters Professional Corporation

A Closer Look At The Proposed Changes To The Trust Reporting Rules

MT

McCarthy Tétrault LLP

New Authority: Property Tax Incentive Bylaws For Residential Property

CC

CLC (Canadian Litigation Counsel)

Navigating Ontario Real Estate Law: Essential Insights For Buyers And Sellers

Canada Real Estate

MM

Mills & Mills

A Comprehensive Guide To Tax For Canadian Property Owners, Investors In Canadian Property Part III: Tax Obligations For Long-Term And Short-Term Rentals

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Canadian Property Owners Part II: Tax Liability When Selling Property

RS

Rotfleisch & Samulovitch P.C.

Navigating Property Tax Arrears: Effective Collection Strategies For Municipalities

PL

Procido LLP

A Comprehensive Guide To Tax For Canadian Property Owners, Investors In Canadian Property – PART 1 – Canadian Tax Lawyer Explains The General Rules

RS

Rotfleisch & Samulovitch P.C.

Claim For Misrepresentation Of Property Tax Amount In Real Estate Listing Defeated By Entire Agreement Clause (Langen V. Sharma)

Canada Real Estate

GR

Gardiner Roberts LLP

Legislative Update Report No. 2024-14 Le Bulletin D'actualités Législatives

OH

Osler, Hoskin & Harcourt LLP

Insights From The Canadian Natural Resources Limited V Fishing Lake Métis Settlement Decision

RA

Rosen & Associates

A Canadian Tax Lawyer's Guide On 'Part XIII' Withholding Tax On Non-Residents Who Receive Property Income From Canadian Residents: A Case Study Of 3792391 Canada Inc. v The King

RS

Rotfleisch & Samulovitch P.C.

A Primer On The Ontario Land Transfer Tax Including Gifts, Exemptions, Rebates By A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Moving Expenses: A Comprehensive Guide

RA

Rosen & Associates

Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify For The New Housing Tax Rebate Under Subsection 256(2) Of The Excise Tax Act?

RS

Rotfleisch & Samulovitch P.C.

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Highlighted Content

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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