Canada: Tax Authorities

If you have signed, or are about to sign, an agreement to buy a newly built home in Ontario, the HST you recover could be anything from nothing to $130,000. The difference usually comes down to a signing date, a price threshold, or whose name is on the purchase agreement, and not to whether you are buying your first home.

When the Canada Revenue Agency overhauled the Voluntary Disclosures Program (VDP) effective October 1, 2025, replacing Information Circular IC00-1R6 with IC00-1R7, it left tax practitioners with a long list of practical questions.

Canada’s tax system is a system of self-reporting. This feature is explicitly stated in subsection 150(1) of the Income Tax Act. This subsection requires taxpayers to file a tax return “without notice or demand for the return, for each taxation year of a taxpayer.”

If you have signed, or are about to sign, an agreement to buy a newly built home in Ontario, the HST you recover could be anything from nothing to $130,000. The difference usually comes down to a signing date, a price threshold, or whose name is on the purchase agreement, and not to whether you are buying your first home.

When the Canada Revenue Agency overhauled the Voluntary Disclosures Program (VDP) effective October 1, 2025, replacing Information Circular IC00-1R6 with IC00-1R7, it left tax practitioners with a long list of practical questions.

Canada’s tax system is a system of self-reporting. This feature is explicitly stated in subsection 150(1) of the Income Tax Act. This subsection requires taxpayers to file a tax return “without notice or demand for the return, for each taxation year of a taxpayer.”

This comprehensive legislative update compiles recent regulatory changes, proclamations, and notices across Canada's federal government and all provinces and territories. The bulletin tracks amendments to statutes ranging from environmental protection and securities regulation to healthcare, taxation, and municipal contracting, providing legal professionals with a centralized resource for monitoring legislative developments that may impact their practice areas and clients.

A Tel Aviv District Court sentence handed down against a veteran Israeli actor and entrepreneur is a useful lens for Canadian taxpayers who want to understand how much more exposure they face if the Canada Revenue Agency (CRA) refers their file for criminal tax evasion prosecution.

The Tax Court of Canada's decision in Kruivitsky v. The King addresses whether taxpayers can claim deductions for legal fees paid on behalf of relatives in tax disputes. This ruling examines the scope of subparagraph 60(o)(i) of the Income Tax Act and its implications for family-funded tax appeals.