February 18, 2026
The British Columbia Supreme Court has granted interim relief to a registered charity facing revocation of its status under the Income Tax Act, holding that the court has jurisdiction to restrain publication of a revocation notice where a constitutional challenge is contemplated.
February 18, 2026
Saskatchewan’s high court has shown that religious groups or schools wanting tax exemptions on property must not only occupy and operate it but also be using it for its intended purposes, says a lawyer.
February 18, 2026
The Federal Court of Appeal has upheld a ruling that nearly $14 million in input tax credits (ITCs) claimed by Amex Bank of Canada for GST/HST paid on costs related to its rewards program were not allowable under the Excise Tax Act, finding the expenses were tied to exempt financial services.
February 18, 2026
In 2024, the Town of Canmore, Alta., enacted Division of Class 1 Property Bylaw 2024‑19 (the bylaw), creating five residential tax subclasses: Residential, Tourist Home, Primary Residential, Residential Vacant Serviced Land, and Residential Vacant Unserviced Land.
February 17, 2026
On Feb. 13, the Department of Finance Canada launched consultations on the “possibility of introducing a domestic content requirement under the Clean Technology and Clean Electricity investment tax credits (ITCs).”
February 17, 2026
The Tax Court of Canada has provided important guidance on the scope of director liability for unremitted GST following corporate dissolution and revival. In Maragos v. The King, 2026 TCC 4, the court held that reviving a dissolved corporation does not automatically restore former directors to office for purposes of s. 323 of the Excise Tax Act. The decision reinforces that personal liability depends on actual office-holding and cannot be extended through administrative revival alone.
February 13, 2026
The Federal Court of Appeal has overturned a ruling by the Canadian International Trade Tribunal finding that the Canada Border Services Agency (CBSA) bore the onus of establishing that a folding knife classified as a prohibited weapon did not qualify for a statutory exclusion.
February 12, 2026
“Bold” but “properly calibrated” judicial action, rather than reflexive judicial reticence and reserve, is sometimes necessary to preserve public confidence in the justice system — a confidence on which the foundational principle of judicial independence depends, says Manitoba Court of King’s Bench Chief Justice Glenn Joyal.
February 12, 2026
In the Tax Court of Canada decision of Premier Fasteners Inc. v. Canada, 2026 TCC 2 (Premier), the key fact underlying numerous complicated tax issues was Canada Revenue Agency’s (CRA) assessment that the appellant failed to report millions of dollars in revenue. This included failing to convert foreign sales income to Canadian currency.
February 12, 2026
The Ontario Court of Appeal is calling for papers to mark the 50th anniversary of the late Bertha Wilson’s appointment to the court as part of a symposium honouring the woman who went on to become Canada’s first female Supreme Court justice.