Canada: Property Taxes

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Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

If you are a Muslim homebuyer weighing a halal mortgage against a conventional one, the product that keeps you offside your faith may still put you offside the taxman in ways a conventional mortgage never would.

RS

Rotfleisch & Samulovitch P.C.

Toronto’s Vacant Home Tax: A Complete Guide To Tax Exemptions, Tax Appeals, And Tax Compliance For Toronto Property Owners

Toronto property owners face a significant and growing municipal tax obligation that has caught many off guard — the Vacant Home Tax, commonly referred to as the VHT.

RS

Rotfleisch & Samulovitch P.C.

Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).

RS

Rotfleisch & Samulovitch P.C.

Can The CRA Deny Your New Housing Rebate Even If You Actually Used The Property? Yes! A Canadian Tax Lawyer’s Analysis Of Goncharova v. The King

RS

Rotfleisch & Samulovitch P.C.

When CRA Denies New Housing Rebate Claim: Sharma v The King , 2025 TCC 145

RS

Rotfleisch & Samulovitch P.C.

How To Appeal The Toronto Vacant Home (VHT) Tax: Here’s What One Landlord Did To Fight VHT Assessment

RS

Rotfleisch & Samulovitch P.C.

Manitoba Expands Land Transfer Tax Regime To Capture Transfers Of Beneficial Interests In Land

MA

MLT Aikins LLP

Industrial Property Tax Reassessment: The Hidden Risk Facing Ontario Manufacturers

LL

Lerners LLP

FIFA World Cup 2026 And Canadian Tax: What Short-Term Renters, Businesses, And Bettors Need To Know

RS

Rotfleisch & Samulovitch P.C.

Beneficial Ownership Transfers Now Taxable In Manitoba: What The New Rules Mean For Real Estate Deals

Canada Real Estate

FR

Fillmore Riley

Qureshi v. The King -Pre-Construction Condominium Flipping, Principal Residence Claims, And GST Builder Liability – Tax Court Rejects Taxpayer’s Attempt To Treat $456,000 Profit As Tax-Free

RS

Rotfleisch & Samulovitch P.C.

Vacant Home Tax 2026 Update: Exemptions, Appeals, Deadlines, Audits, And How To Challenge A Vacant Home Tax Assessment

RS

Rotfleisch & Samulovitch P.C.

I Am A Beneficiary Of BC Real Property – What Taxes Should I Seek Advice On?

AH

Alexander Holburn Beaudin + Lang LLP

Alberta’s Bill 11: Important Changes To Employer Sponsored Benefit Plans

Canada Employment

C

Cassels

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Canada Employment

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Littler - Canada

From Duties To Import Bans: The Canada–U.S. Tariff War After The Collapse Of Negotiations

Global International

BL

Borden Ladner Gervais LLP

Legislative Update Report No. 2026-17 Le Bulletin d’actualités législatives

Canada Government

OH

Osler, Hoskin & Harcourt LLP

Canada-China Trade Reset

Canada International

MK

Millar Kreklewetz

Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

Municipal Property Tax Appeals In Saskatchewan: Lessons From Pratchler (2026 SKMB 17)

The Saskatchewan Municipal Board's decision in Pratchler v Last Mountain Valley examines critical procedural and substantive issues in property tax assessment appeals. When taxpayers challenged their 2025 property classification after previously appealing the 2023 assessment, the Board addressed fundamental questions about multi-use property classification, unoccupied building exemptions, and the formation of binding agreements between municipalities and ratepayers. The decision clarifies when municipalitie

ML

McKercher LLP

TCC: New Housing Rebates & Social Justice

Canada Real Estate

MK

Millar Kreklewetz

2026 Ontario Budget: Enhanced HST Relief On New Homes

Canada Real Estate

AB

Aird & Berlis LLP

PTAS Report Cites Unpaid Oil And Gas Taxes, Impacts On Alberta's Municipalities And Industry

BL

Borden Ladner Gervais LLP

Ontario Court Of Appeal's Pivot On Property Tax Exemptions: Stamford Kiwanis

LL

Lerners LLP

B.C. Budget 2026: Real Estate Highlights

F

Fasken

Toronto Tax Increases, Provincial Deadlines And Tax Relief Options

AB

Aird & Berlis LLP

Moving Assets In Tax Disputes? Think Again!

MK

Millar Kreklewetz

Gaitanis v. The King – When Intention, Ownership, And "Family Assistance" Are Not Enough To Secure The GST/HST New Housing Rebate

RS

Rotfleisch & Samulovitch P.C.

Comment une clause de TVH a transformé une transaction immobilière de 11,5 M$ en litige fiscal (et comment l'éviter)

Canada Real Estate

MT

Miller Thomson LLP

Taxation Des Terres Agricoles « Exploitables, Mais Non Exploitées » : Nouveaux Leviers Fiscaux Pour Les Municipalités

SM

Stein Monast

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

Gaitanis v. The King – When Intention, Ownership, And "Family Assistance" Are Not Enough To Secure The GST/HST New Housing Rebate

In Gaitanis v. The King, 2025 TCC 186, the Tax Court of Canada addressed a recurring but often misunderstood issue in GST/HST litigation: how strictly the statutory conditions for the GST New Housing Rebate apply ...

RS

Rotfleisch & Samulovitch P.C.

Comment une clause de TVH a transformé une transaction immobilière de 11,5 M$ en litige fiscal (et comment l'éviter)

Qu'arrive-t-il lorsqu'une convention d'achat-vente ne précise pas clairement la répartition fiscale? Dans la décision rendue récemment en Ontario dans l'affaire Miculinic Investment...

Canada Real Estate

MT

Miller Thomson LLP

Taxation Des Terres Agricoles « Exploitables, Mais Non Exploitées » : Nouveaux Leviers Fiscaux Pour Les Municipalités

Depuis son adoption le 20 mars 2025, le Projet de loi 86 a introduit diverses modifications relatives au territoire agricole du Québec. Parmi les changements importants, de nouveaux pouvoirs de taxation sont accordés aux municipalités, leur permettant d’imposer une surtaxe sur les terres à vocation agricole et qualifiées d’« exploitables, mais non exploitées », des critères qui pourraient mener à de nombreux débats d’ordre juridique.

SM

Stein Monast

Taxation Of Agricultural Land “Suitable For Cultivation But Not Farmed”: New Fiscal Levers For Municipalities

SM

Stein Monast

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

Bill 104: What Changes For Municipalities And Economic Players

Bill 104 modifies several aspects of municipal governance and internal operations (creation of an executive committee...

Canada Real Estate

BB

BCF Business Law

Une fois aux dix ans : l'Ontario entre dans la dixième année du cycle d'évaluation

Le 6 septembre 2025, le gouvernement de l'Ontario a publié son très attendu Énoncé économique de l'automne 2025 (« énoncé »). Malheureusement pour les contribuables de l'Ontario qui paient des impôts fonciers...

Canada Real Estate

MT

Miller Thomson LLP

Budget 2025: "Inefficient" Underused Housing Tax Eliminated

The Underused Housing Tax (the "UHT") is levied at a rate of 1% annually on the value of vacant or underused residential property in Canada.

ML

McMillan LLP

Once In A Decade: Ontario Moves To Year 10 Of Assessment Cycle

Canada Real Estate

MT

Miller Thomson LLP

Budget 2025 Includes Productivity Super-Deduction Tax Incentives And Repeal Of Underused Housing Tax

Canada Real Estate

MT

McCarthy Tétrault LLP

IRS Proposed Regulations Restore Key FIRPTA Relief For REIT Structures

DW

Davies Ward Phillips & Vineberg

A Victory For All Charities, Not Just Housing Providers: 3 Takeaways From Stamford Kiwanis

Canada Commercial

MT

Miller Thomson LLP

The Taxing Reality Of Flipping Properties In Western Canada

MA

MLT Aikins LLP

How To Structure & Document Rental Properties So CRA Does Not Disallow Rental Expenses

RS

Rotfleisch & Samulovitch P.C.

Costs Of Foreclosure In Saskatchewan: What's Recoverable – And What's Not

ML

McKercher LLP

Town Of Canmore's New Residential Property Tax Scheme Given The Go-Ahead By The Alberta Court Of King's Bench

BM

Bishop & McKenzie

Blecha v The King – What Expenses Can Owners Deduct From Rental Properties That Produce No Income?

RS

Rotfleisch & Samulovitch P.C.

Property Tax Relief Ahead: Court Overrules Outdated Exemption Criteria For Ontario Charities

Canada Real Estate

MT

Miller Thomson LLP

How To Dispute Your Tax Assessment Under Toronto's 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023

RS

Rotfleisch & Samulovitch P.C.

GST Relief For First-Time Home Buyers: What You Need To Know

D

Dentons Canada LLP

A Victory For Affordable Housing Providers: Ontario Court Of Appeal Allows Stamford Homes Appeal In Property Tax Exemption Matter

Canada Real Estate

D

Dentons Canada LLP

Tax Me Baby One More Time - Understanding Property Taxes

SB

Sorbara Law

A Guide To Avoiding Litigation And Enforcing Rights For Real Estate Agents

Canada Real Estate

Woitzik Polsinelli LLP

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Highlighted Content

Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

RS

Rotfleisch & Samulovitch P.C.

Toronto’s Vacant Home Tax: A Complete Guide To Tax Exemptions, Tax Appeals, And Tax Compliance For Toronto Property Owners

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

RS

Rotfleisch & Samulovitch P.C.

Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

RS

Rotfleisch & Samulovitch P.C.

How To Dispute Your Tax Assessment Under Toronto's 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023

RS

Rotfleisch & Samulovitch P.C.

What You Need To Know About Foreign Buyer's Tax In Canada

Canada Immigration

Gs

Green and Spiegel

A Toronto Tax Lawyer's Guide For Toronto Vacant Home Tax (VHT)

RS

Rotfleisch & Samulovitch P.C.

Regulations Amending The Ability Of Foreign Workers To Buy Residential Property In Canada

Canada Real Estate

SE

Stikeman Elliott LLP

Everything You Need To Know About The Underused Housing Tax (2022), On Vacant Or Underused Housing In Canada

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

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2024 Budget Changes: Real Estate, Home Taxes And Rentals

FH

FH&P Lawyers

CRA Crackdown On Unreported Income From BC Real Estate – Vancouver Tax Lawyer Comments (Video)

RS

Rotfleisch & Samulovitch P.C.

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