Pre-Sale Assignments attract GST starting May 7 2022
On April 7, 2022, the Government of Canada released Budget 2022: A Plan to Grow Our Economy and Make Life More Affordable. As part of ... Continued
Prompt Payment Legislation in Canada – Update
By Scott Lamb and Kim Do What is one thing all contractors are concerned about? Our guess is that they are all concerned that ... Continued
What You Need to Know About the Federal Underused Housing Tax Act
Residential property owners should be aware of a potential new tax on underused or vacant houses in Canada. Federal Bill C-8 proposes the Underused Housing ... Continued
Application of GST in Commercial and Residential Real Estate Transactions
By Karen Ngan and Jimmy Zhang Did you know that the sale of commercial real property is treated as a taxable supply, for which the ... Continued
Sometimes “corrosion” Just Means “corrosion”: a Return to the Plain Meaning of the Words Used
MDS Inc. v. Factory Mutual Insurance Company, 2021 ONCA 594 Last year, we commented on the Ontario Superior Court’s decision in MDS Inc. v Factory ... Continued
Clarifying “Reasonable Security Arrangements”: Privacy Commissioners Update Their Guidance
With the increasing frequency of phishing, malware and other cybersecurity threats, and the growing legal and reputational impacts of data breaches, securing your organization’s data ... Continued
Recent Additional School Tax Decision has Implications for B.C.’s Development Firms and Landowners
A recent decision by British Columbia’s Property Assessment Appeal Board (the “Board”) on the application of the additional school tax (the “AST”) may have implications ... Continued
BC Government Lifts Moratorium on Non-Rent Related Notices to End Tenancy and Evictions
On June 24, the provincial government announced that landlords in BC are able to issue notices to end tenancy again, effective immediately. The announcement is ... Continued
Provincial Emergency Measures to be Enacted into Law
The BC Legislature has not been in session for most of the time spanning the COVID-19 pandemic and the provincial state of emergency (the state ... Continued
New Regulations Soon in Effect from CMHC
Stricter regulations for mortgage applications will soon be implemented by the Canada Mortgage and Housing Corporation (CMHC). These changes are being implemented in response to ... Continued
Ministerial Guidance on Virtual Corporate Meetings in COVID-19 Times
The Minister of Public Safety and Solicitor General issued an order on April 21, 2020 (the “Order”) which provides further guidance on electronic attendance at ... Continued