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A transfer generally qualifies as a gift for Canadian income tax purposes where a person voluntarily transfers property he or she owns without receiving or expecting a disqualifying benefit or consideration in return.

Builders in Ontario can now credit the Enhanced New Housing Rebate, which includes both the 8% provincial portion of HST and the 5% Ontario New Home Affordability Payment, to eligible buyers at closing. Understanding the split recovery mechanism—where the provincial portion is deducted through GST/HST returns while the Ontario supplement is reimbursed separately—is crucial for managing project financing and cash flow timing.

Santé Canada modernise son processus d'octroi de licences d'établissement d'instruments médicaux avec des modifications réglementaires majeures entrant en vigueur en décembre 2026. Ces changements visent à alléger le fardeau réglementaire, promouvoir l'innovation et améliorer la compétitivité de l'industrie canadienne des dispositifs médicaux.