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Canada Tax Assessment

Bennett Jones LLP

Not Just Linear Property Tax Priorities: Alberta Court of Appeal on Abuse of Process and Mootness

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In a recent Bennett Jones Update—Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty—we discussed three recent decisions of the Court of Queen's Bench of Alberta that had addressed the question of...more

Blake, Cassels & Graydon LLP

What the New Speculation and Vacancy Tax Act Means for B.C. Real Estate

British Columbia’s Speculation and Vacancy Tax Act (Bill 45) (SVTA) recently received royal assent. As announced in the 2018 provincial budget, the SVTA introduces a tax on residential properties left vacant for six months or...more

Bennett Jones LLP

Property Tax Assessments—Why You Should Respond to Requests for Information

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The Alberta Municipal Government Act (MGA) has been amended to expand the information that an assessor can request from taxpayers regarding preparation of assessments. This expanded legislative scope has the potential to also...more

Bennett Jones LLP

Amendments to Alberta's Municipal Government Act Likely to Reduce Time and Cost of Property Tax Review Process

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As of January 1, 2017, amendments to the Municipal Government Act, R.S.A. 2000 c. M 26 (MGA), came into force, changing how property owners can seek court review of Assessment Review Board decisions in Alberta....more

Blake, Cassels & Graydon LLP

Some Changes Ahead for the Tax Objection and Appeal Process of the Canada Revenue Agency

On November 29, 2016, the Auditor General of Canada released the 2016 Fall Reports, including “Income Tax Objections”, regarding the Canada Revenue Agency’s (CRA) management of income tax objections. This bulletin provides an...more

Blake, Cassels & Graydon LLP

The Magic GST/HST Registration (or How to Make a Multimillion-Dollar GST/HST Assessment Disappear)

It is well known that a GST/HST-registered person can purchase certain types of commercial real property without paying GST/HST to the vendor. ...more

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