July 14, 2026
The Tax Court of Canada’s recent decision in Forrest v. Canada, 2026 TCC 121 gives tax lawyers a detailed map of what happens when the Canada Revenue Agency (CRA) reassesses the same taxation year four times, contradicting itself twice along the way, and then argues that the taxpayer has no right to appeal the last word.
July 14, 2026
Claims for a joint family venture (JFV) arising from a plea of unjust enrichment have become increasingly popular in family law courts in Ontario.
July 13, 2026
The Federal Court has ordered the Canadian National Railway Company to pay more than $1.3 million in legal fees and disbursements after it lost a damages action arising from its breach of statutory rail-service obligations, finding that the complexity of the litigation and two rejected pretrial settlement offers justified a lump-sum costs award.
July 13, 2026
The Canada Revenue Agency (CRA) has spent considerable effort focusing on taxing GST/HST on home sales. If a taxpayer is considered to be a “builder” as defined in subsection 123(1) of the Excise Tax Act, R.S.C., 1985, c. E-15 (ETA), the respective income is treated as if on account of business and not capital. Therefore, GST/HST obligations apply. In Ontario, this means a taxpayer must charge 13 per cent GST/HST on the sale price and remit this amount to the federal government.
July 13, 2026
Blaise Evelyn has joined IMK in Montreal.
July 13, 2026
McCarthy Tétrault has added Noëmie Frappier as counsel in its litigation and dispute resolution group in Montreal.
July 13, 2026
Ontario’s private mortgage market has evolved rapidly, with lenders increasingly offering prepaid interest reserves or capitalized interest structures (often called payment-in-kind or “PIK” arrangements) to attract borrowers facing liquidity constraints.
July 13, 2026
When Bill C-3, An Act to amend the Citizenship Act (2025), took effect last December, the federal government took a predictable victory lap. By passing the legislation, Ottawa permanently dismantled the “first-generation limit” that stripped Canadian citizenship from thousands of children born abroad to Canadian parents. Politicians hailed it as the ultimate remedy for the “Lost Canadians.”
July 13, 2026
Appeals by multiple Canadian and Texas entities (appellants) from two decisions continuing and confirming proceedings under the Companies’ Creditors Arrangement Act (CCAA). The proceedings arose from two Texas real estate development projects, Fossil Creek and Hills of Windridge, financed through a complex structure involving Texas development LLCs and Canadian trusts, partnerships, and corporate entities.
July 10, 2026
Personal injury litigation has always been driven by evidence, serving as the foundation upon which liability and damages are established.