North America: Real Estate and Construction

Massachusetts quietly amended its estate tax statute last summer. This amendment significantly changes how the tax is calculated for non-resident decedents owning Massachusetts real estate.

A revocable living trust (sometimes called a revocable inter vivos trust) is a legal arrangement you create during your lifetime to hold legal title to your assets.

Jennifer D'Amato explores the critical techniques and strategies available under Wisconsin law for post-death estate administration, examining how legal professionals can help families minimize costs, delays, and conflicts during the probate process. The article provides practical guidance on navigating the various administration options available in Wisconsin's aging population landscape.

Long-term commercial leases are a cornerstone of modern real estate development and retail stability, but they also carry a series of statutory risks that can undermine even sophisticated transactions.

U.S. battery energy storage installations reached record highs in Q1 2026, while California pushes forward with ambitious offshore wind plans and major solar-plus-storage projects secure billions in financing. Despite federal headwinds, state officials and industry leaders remain committed to renewable energy targets, with significant developments spanning from California's Central Valley to New York's community solar initiatives.

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Canadian landlords operating short-term rentals now face strict new limits on claiming tax deductions if they fail to follow provincial or municipal rules. The Canada Revenue Agency can deny expenses related to short-term rental properties under the updated Income Tax Act.

Long-term commercial leases are a cornerstone of modern real estate development and retail stability, but they also carry a series of statutory risks that can undermine even sophisticated transactions.

Almost every landlord must deal with a difficult tenant eventually. Sometimes the issue is unpaid rent. Sometimes it is damage to the unit. Sometimes it is repeated complaints from neighbours, unauthorized occupants...

Transmission line projects across Ontario increasingly cross active farmland, requiring expropriation of easements that can significantly impact farming operations.

The British Columbia Supreme Court's decision in Gitanyow Hereditary Chiefs v. British Columbia examines when licence transfers trigger deep consultation obligations with Indigenous Nations, and how consultation commitments made by the Crown can establish binding legal standards. The ruling explores the commercial risks that fall on resource proponents when Crown-led consultation proves inadequate, even though the constitutional duty rests with government.

La Cour suprême du Canada a rejeté la demande d'autorisation d'appel dans l'affaire Nation Wolastoqey, laissant subsister une divergence juridique entre provinces...