Canada: Property Taxes

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

The Ontario Court of Appeal did something in Stamford Kiwanis Non-Profit Homes Inc. v. Municipal Property Assessment Corporation("Stamford Kiwanis") that it rarely does: overturn its own decades-old precedent.

Canada Commercial

MT

Miller Thomson LLP

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

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Property Tax Relief Ahead: Court Overrules Outdated Exemption Criteria For Ontario Charities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

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

Canada Real Estate

D

Dentons Canada LLP

Tax Me Baby One More Time - Understanding Property Taxes

SB

Sorbara Law

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

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

GM Temporarily Cuts Shifts At Detroit Electric Vehicle Plant Automotive Weekly

Canada Transport

CM

Crowe MacKay LLP

Addressing Tariffs And Other Impediments To Market Access With Investor-State Dispute Settlement Claims

Canada International

MT

McCarthy Tétrault LLP

Streamlining Labour: Ontario's Legislative Shift On Labour Mobility

Canada Employment

C

CCPartners

US Suspends De Minimis Duty-Free Treatment

Canada International

MK

Millar Kreklewetz

Tariffs Up, Tariffs Down: What Businesses Need To Know

Canada International

MT

McCarthy Tétrault 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.

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

Le 25 mars 2025, le gouvernement du Québec a déposé le budget 2025-2026 (Budget). Le Budget propose notamment des modifications significatives au régime de la taxe sur les services publics (TSP)...

MT

McCarthy Tétrault LLP

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

The recent decision in 1164708 B.C. Ltd. v. British Columbia (1164708 B.C. Ltd.) addressed the applicability of the additional property transfer tax (ATT), commonly known as the "foreign buyer tax," under British Columbia's Property Transfer Tax Act, R.S.B.C. 1996, c. 378 (PTT Act).

Canada Real Estate

BC

Blake, Cassels & Graydon LLP

Nova Scotia Set To Reduce HST Rate

On April 1, 2025, the Province of Nova Scotia is set to decrease their harmonized sales tax ("HST") rate by 1 percentage point, resulting in a HST rate of 14 percent in the province.

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

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

Home flipping in Canada has been a popular strategy for those looking to invest in real estate, capitalize on market trends, and potentially earn significant profits.

RS

Rotfleisch & Samulovitch P.C.

US Court Finds Proposed Vacant Home Tax Law Unconstitutional

To combat shortages of housing and housing affordability, some governments in Canada have introduced a tax on vacant or unoccupied homes as a way to deter property owners...

GR

Gardiner Roberts LLP

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

In April 2024, the Canadian federal government introduced a plan to build nearly four million new homes by 2031. To facilitate the rapid construction of these homes...

MT

Miller Thomson 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

MK

Millar Kreklewetz

New Authority: Property Tax Incentive Bylaws For Residential Property

Municipalities now have the authority to offer residential tax incentives in Alberta, similar to the incentives introduced in 2019, which granted the same authority to municipalities...

CC

CLC (Canadian Litigation Counsel)

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

Ontario's real estate market is dynamic, presenting opportunities and challenges for both 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

Canada has, over the years, gradually become a difficult business for landlords. In particular, Canada has grown much less welcoming towards short-term rental units.

RS

Rotfleisch & Samulovitch P.C.

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

2024 has been a difficult year for many property owners in Canada, in light of the high mortgage rates, increased capital gains tax, and the slow real estate market.

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.

Expropriations And The Proposed Increased Capital Gains Inclusion Rate

WL

WeirFoulds LLP

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

Canada Immigration

Gs

Green and Spiegel

Canadian Residential Real Estate Developers: Beware The Tax Trap Of GST/HST Deemed 'Self-Supply' Rules

RS

Rotfleisch & Samulovitch P.C.

Commercial Real Estate: Year In Review

Canada Real Estate

ML

McMillan LLP

Canadian Tax Lawyer Explains CRA's Policy Positions For Canada's New Property Flipping Rules

RS

Rotfleisch & Samulovitch P.C.

CRA Widening The Net In The Hunt For House Flippers

WV

Wilson Vukelich LLP

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Highlighted Content

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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