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Update: Draft Legislation on Landlord Tax Liabilities Provides Relief for Residential Tenants

Since the publication of our blog, Tenants Beware: The Risks of Landlord Tax Liabilities, draft legislation released by the Department of Finance on August 12, 2024, has proposed a change to the Income Tax Act (Canada) (the...more

Tenants Beware: The Risks of Landlord Tax Liabilities

A recent ruling from the Tax Court of Canada underscores the significance of tenants verifying their landlords' residency status in adhering to any obligations to withhold taxes in accordance with Part XIII of the Income Tax...more

Canada Emergency Commercial Rent Assistance - Update October 2020

Updated October 8, 2020: This blog is a further update to our previous blogs of April 27, 2020, April 30, 2020, May 20, 2020, June 17, 2020 and August 18, 2020....more

Canada Emergency Commercial Rent Assistance - Update August 2020

On April 24, 2020, the Prime Minister announced the federal government reached an agreement in principle with all provinces and territories to implement the Canada Emergency Commercial Rent Assistance (CECRA) for qualifying...more

Canada Emergency Commercial Rent Assistance - Update June 2020

On April 24, 2020, the Prime Minister announced the federal government reached an agreement in principle with all provinces and territories to implement the Canada Emergency Commercial Rent Assistance (CECRA) for qualifying...more

Canada Emergency Commercial Rent Assistance Announced for Qualifying Commercial Property Owners and Small Business Tenants -...

On April 24, 2020, the Prime Minister announced the federal government reached an agreement in principle with all provinces and territories to implement the Canada Emergency Commercial Rent Assistance (CECRA) for qualifying...more

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