Tax
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May 30, 2025
SCC rules Quebec licensing law does not apply to firms providing airport, maritime private security
In a judgment that turns on the application of the constitutional doctrine of interjurisdictional immunity, the Supreme Court of Canada has ruled 9-0 that Quebec’s Private Security Act (PSA) does not apply to two companies that engage in airport and marine port security in the province because the Quebec law impairs activities at the core of exclusive federal jurisdiction over aeronautics, navigation and shipping.
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May 30, 2025
Canada might not be for sale ... but is Ontario?
Ontario Premier Doug Ford campaigned on a tough response to Trump’s bullying, but now that he has his new mandate, it sure looks to me like he is adopting the president’s authoritarian playbook. That should be no surprise, since he frequently expressed admiration for the Donald before the latter declared a trade war.
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May 29, 2025
Carney says CIT ruling that certain Trump tariffs on Canada are illegal accords with Ottawa’s view
Prime Minister Mark Carney welcomed yesterday’s now-paused U.S. Court of International Trade (CIT) ruling that set aside the Trump administration’s recent imposition of certain hefty tariffs on goods from Canada and other countries.
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May 29, 2025
B.C. court: ITA no bar to refund of tax overpayments per court-ordered priorities
The British Columbia Court of Appeal has held that tax overpayments from a foreclosure sale remain subject to the priorities in the sale order, rejecting the CRA’s argument that such funds can only be refunded to the taxpayer.
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May 27, 2025
Throne speech states Carney government’s ‘core mission is to build the strongest economy in the G7’
Delivering Canada’s speech from the throne for the first time, King Charles III outlined the Carney Liberal government’s plans to make Canada’s economy the most robust in the G7, including by driving the country’s emergence as an energy superpower and by removing internal trade barriers and other roadblocks to creating big national projects and large-scale affordable housing.
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May 27, 2025
Rectification: A fix for flawed documents, not flawed plans
As a civil litigator, I follow the law on rectification carefully. When corporate restructuring and steps taken go wrong, there can be substantial losses, frequently in the form of increased taxes and penalties owed along with legal costs.
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May 21, 2025
CFIB raises tariff, trade and tax concerns of small businesses as Parliament set to resume May 26
The Canadian Federation of Independent Business (CFIB) is calling on the federal government to act on small business concerns as Parliament is set to reconvene on May 26. The federation, Canada’s “largest association of small and medium-sized businesses with 100,000 members,” has highlighted tariff, trade and tax issues it says Ottawa should address.
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May 21, 2025
Federal Court finds lack of justification in COVID benefit denial
During the COVID-19 pandemic, the government offered various forms of financial support, including the Canada Emergency Response Benefit (CERB) and the Canada Recovery Benefit (CRB). The administration of the program has been the responsibility of the Canada Revenue Agency (CRA).
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May 21, 2025
REAL PROPERTY TAX - Land transfer tax - Payment of - Tax rate
Appeal by appellants against a court order striking out their Charter claims against respondent and cross-appeal by respondent challenging the order granting appellants leave to amend the factual basis for the claim.
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May 16, 2025
Competition Bureau releases 2025-26 annual plan, builds on legislative changes
The Competition Bureau has released its annual plan for 2025-26, saying it will continue to build on previous legislative changes aimed at enhancing competition, especially in the face of “rapid shifts in trade, market dynamics and technology.”