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
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
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
Many federally appointed trial judges report stress from excessive workloads, limited control over their time in the workplace and too few support resources, according to a new national survey of judges’ physical and psychological health. On July 9, the Canadian Judicial Council (CJC) reported on extensive research commissioned from the Université de Sherbrooke between 2024 and 2026 by the council of 44 chief and associate chief justices.
July 10, 2026
When a franchisee walks away mid-term and takes 600 agents with it to a direct competitor, an interlocutory injunction can be the difference between a franchisor’s protected system and an open door for every other franchisee to follow.
July 10, 2026
This case deals with landlocked cottages and a dispute over a right-of-way within the Cressview Lakes Corporation.
July 09, 2026
The B.C. Court of Appeal has dismissed a constructive trust claim by investors in a failed land-development project, finding that their rights were limited to a contingent share of project income or remaining net assets and did not amount to an interest in land.
July 09, 2026
The Ontario Court of Appeal has upheld a finding that a payment dispute over a construction project first proposed in 2017 — but whose agreement was not executed until 2020 — is governed by Ontario’s former Construction Lien Act rather than the amended Construction Act’s prompt-payment regime.
July 08, 2026
Noah Robinson-Dunning has joined Harper Grey as an associate in its construction and engineering group in Vancouver.
July 08, 2026
On Feb. 18, 2026, the Supreme Court of Canada heard arguments in Aphria Inc. v. Canada Life Assurance Company, et al. The appeal addresses a long-standing remedy in Canadian commercial leasing law: whether a landlord may refuse to accept a tenant’s repudiation, keep the lease alive and sue for rent as it becomes due without an obligation to mitigate its losses, or whether that rule should be revisited in light of broader developments in contract law.