Tax
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January 22, 2026
What I learned about artificial intelligence in the 1990s
My law firm had a thriving real estate practice in the 1980s. When the real estate market tanked from 1989 until about 1996, they were not happy times. We did not hire any real estate lawyers in those days.
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January 22, 2026
Revocation of joint will not revocation as it pertains to surviving testator: B.C. court
B.C.’s top court has ruled a judge was incorrect when he decided a man had died intestate because a will he wrote with his wife had been revoked before her death.
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January 21, 2026
Billable hours, client trauma and vicarious stress in legal practice
Lawyers who live in a billable-hour world know that time is money, but for those working with traumatic subject matter, time equals exposure. The more hours spent inside a client’s worst days, the more likely it is that the work follows you home at night.
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January 20, 2026
Shareholder loans and subsection 15(2): What business owners need to know
Have you ever “borrowed” money from your own company or paid a personal expense out of the corporate account? It might seem harmless, but the Canada Revenue Agency (CRA) has a special rule to catch this activity: subsection 15(2) of the Income Tax Act (Canada). This rule can turn those shareholder loans or benefits into taxable income.
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January 19, 2026
Avoiding U.S. immigration pitfalls
Requesting immigration status at the border or filing for an immigration benefit with the U.S. government has many pitfalls and challenges, many of which can be avoided with careful planning and strategic decision-making. Some of the best ways to avoid immigration pitfalls include the following:
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January 19, 2026
B.C. Appeal Court upholds tax on foreign real estate buyers
B.C.’s top court has ruled the province’s so-called “foreign buyer’s tax” for certain real estate sales is payable on the whole transaction when any transferee is a foreign entity or taxable trustee.
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January 16, 2026
SCC’s packed winter session features momentous appeal on Charter s. 33 override provision
The Supreme Court of Canada began hearings in its very busy winter session this week, which features a potentially watershed constitutional appeal and the surprise announcement that Justice Sheilah Martin, the court’s senior western judge, will retire next spring.
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January 16, 2026
Ford, Unifor warn China EV deal risks jobs as canola sector cheers
Ontario Premier Doug Ford and trade union Unifor are warning that Ottawa’s decision to open the Canadian market to Chinese electric vehicles (EVs) threatens domestic jobs, even as canola producers welcome tariff relief restoring access to the Chinese market.
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January 16, 2026
Strategies for challenging CRA HST assessments based on incorrect builder classification
The Canada Revenue Agency (CRA) frequently audits real estate transactions for Harmonized Sales Tax (HST) compliance under the Excise Tax Act (R.S.C., 1985, c. E-15) (ETA), often classifying individuals as “builders” in cases involving property sales or renovations. This classification can lead to substantial assessments, penalties, and interest if deemed incorrect.
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January 14, 2026
Ottawa raises vehicle write-off cap, tax deductible mileage allowances for 2026
Businesses will be able to write off more of the cost of higher-priced passenger vehicles starting in 2026, after the federal government raised the depreciation cap on cars used for work by $1,000 to $39,000, according to a release issued Jan. 14.