The 2021 budget also introduces a temporary doubling of the C3i tax credit for expenditures on computer hardware, management software or manufacturing and processing equipment.

Canadian-controlled private corporations are eligible for refundable tax credits of up to $90,000 for building investments in southwest, eastern and northern Ontario.

More than 100 speakers will participate in the sixth annual conference, bringing together multi-sectoral perspectives on international tax competition and cooperation.

Tax specialists are reminding commercial landlords that rent deferrals could have flow-through implications for required GST/HST remittances to the Canada Revenue Agency.

The tax credit applies on purchases of computer hardware, management software or manufacturing/processing equipment made before January 1, 2025.

New budget announces plans to double various land title fees, apply the 4 per cent tourism levy on online short-term rental transactions and bring all public sector pension fund investment management back under AIMCo's purview.

Punditry emanating from the United States characterizes Toronto as an outlier on the short list or overlooks it entirely.

Saskatchewan landlords and developers face a six per cent increase in the price of energy-efficient appliances since the provincial government resumed collecting sales tax on previously exempt products.

Provincial budgets, released in both provinces on March 27, outline different approaches to financial assistance that's projected to benefit about 430 recipients in Newfoundland and 47,000 in Quebec.

Developers of purpose-built rental housing in Manitoba are losing a tax credit that has been available for the past five years.

The new rules capture the demographic of investors who own small low-rise residential or mixed-use commercial-residential buildings as a sideline to their main business ventures.

Claimants gain five more years of accelerated deductions on the capital cost of qualifying renewable energy systems and energy conserving equipment.

Commercial real estate operations within Canada could experience fallout simply due to the interconnectedness of the two economies, while companies with holdings on both sides of the border may be pushed to reassess some of their financing strategies and structures.

The QFREB says Ontario's new foreign buyer tax may increase the presence of foreign buyers in Montreal's real estate market.

Saskatchewan landlords experienced a budget double whammy March 22 — receiving the more forceful cost hit from their provincial finance minister.

The B.C. government has pledged to lower the 7 per cent provincial sales tax (PST) on electricity to 3.5 per cent as of this October, and phase it out completely by April 2019.

The suddenness of a new Ontario regulation and, more particularly, its backdating of tax obligations to July 19, 1989, have caught both tax experts and real estate industry advocates off guard.