Specific provision of COVID-19 Economic Recovery Act affecting Capital Investment Plan Act takes effect January 2027
A previously dormant section of the COVID-19 Economic Recovery Act, 2020 is now being switched on by government order. Proclamation means the provision moves from "passed but not yet active" to legally in force — it n…
A specific section of Ontario's COVID-19 Economic Recovery Act affecting housing services takes effect January 1, 2027
Schedule 6, section 56 of the COVID-19 Economic Recovery Act, 2020 has now been formally activated by Order in Council, meaning it becomes legally operative law. This provision amends or affects the Housing Services A…
Specific Environmental Assessment Act amendments take effect on January 1, 2027
A set of amendments to the Environmental Assessment Act, originally passed as part of Ontario's COVID-19 Economic Recovery Act, 2020, are now officially in force following a government proclamation order. Proclamation…
Storm-water fee exemption for farm and managed-forest properties is now in force
A new provision has been added to the regulation confirming that the City of Toronto and its local boards cannot impose storm-water fees or charges on portions of properties classified as farm land or managed forests.…
Small beer manufacturers' tax credit rates updated and new transition-year formula added
The regulation has been updated in two main ways. First, the per-litre credit rate for non-draft beer in certain periods has been adjusted by a fraction of a cent (from $0.6987 to $0.6986 for sales up to March 1, 2026…
Environmental tax container-tracking removed from liquor tax reporting and record-keeping rules
The amendment strips out all requirements related to tracking non-refillable containers and the environmental tax on wine, wine coolers, spirits, and spirits coolers from both monthly return filings and record-keeping…
Ministry of Revenue may now provide debt collection services to the Ministry of the Attorney General
A new provision authorizes the Minister of Revenue to enter into a memorandum of understanding with the Attorney General so that the Ministry of Revenue can provide collection services on behalf of the Ministry of the…
Ontario creates provincial top-up rebate for residential property buyers and builders on new homes
Ontario has introduced a new rebate program that provides provincial payments to people who have already received a federal HST new-housing rebate on a residential property. Eligible recipients include purchasers of n…
Ontario Trillium Benefit lump-sum payment threshold raised from $360 to $500
The regulation has been updated to raise the threshold below which the Ontario Trillium Benefit (OTB) can be paid as a single lump sum rather than monthly installments. Under the new rules applying to benefit years ba…
Public Sector Equitable Compensation provisions formally removed from the 2009 Budget Implementation Act
Several sections of the 2009 Budget Implementation Act that were originally intended to enact the Public Sector Equitable Compensation Act — along with related transitional provisions, consequential amendments to the…
Housekeeping consolidation removes superseded provisions from the 2013 budget implementation act
Two previously repealed provisions of the Economic Action Plan 2013 Act, No. 2 have now been formally removed from the consolidated text. Specifically, a coming-into-force subsection (s. 364(1)) that was already repea…
Ontario adds a new retail-sales-tax rebate program for residential property purchases, capped at $50,000
The Act now includes a new rebate stream (section 51.2) that lets the Minister create regulations providing credits or payments to buyers in respect of the federal component of HST paid on residential property. Each r…
Municipalities can now opt out of the small-population rule for resort condominium property tax classification
A provision that had been revoked is replaced with a new rule allowing single-tier or upper-tier municipal councils to pass a by-law waiving the requirement that a resort condominium unit be located in a municipality…
BC land tax deferment interest rate set at prime plus 2%, compounded monthly starting 2026
The Interest Rate Regulation under the Land Tax Deferment Act has been updated to establish how interest is calculated on deferred land taxes from 2026 onward. The interest rate is set at 2 percentage points above the…
Ontario government authorized to borrow up to $35 billion under new loan legislation
A new Ontario statute authorizes the provincial government to borrow up to $35 billion in total to pay off existing provincial debts and obligations or to make payments required by other legislation out of the Consoli…
Ontario's debt burden reduction strategy must now include metrics in its progress update
The annual debt burden reduction strategy that the Ontario government publishes with each budget must now include a progress update with specific metrics, rather than a general progress report on supporting actions. T…
Ontario Taxation Act updated: dividend tax rates, small business rate, beer credit, Trillium Benefit thresholds, and procedural rules all revised
Ontario's Taxation Act has been amended in several areas. The provincial gross-up rate applied to eligible dividends received by individuals is being reduced for tax years after 2026 (from 22.895% to 15.2283%), and th…
Ontario eliminates volume and environmental taxes on beer, wine and spirits; raises basic beer tax rates and restructures spirits tax by alcohol content
Ontario's Liquor Tax Act has been restructured to remove the separate volume tax and environmental tax that applied to beer, wine, wine cooler, and spirits purchased from licensed retail stores — those charges no long…
Ontario expands the election to treat funded benefit plans as unfunded for tax purposes, with new ministerial regulation powers
Planholders of funded benefit plans can now elect to have their employer health tax on benefit plan contributions calculated under the unfunded-plan rules (based on benefits paid rather than contributions made). Previ…
Status Indians now excluded from Ontario's 'foreign national' definition for land transfer tax purposes
The definition of 'foreign national' in Ontario's Land Transfer Tax Act has been updated to explicitly exclude persons registered as Indians under the federal Indian Act. Previously, the definition tracked the federal…
Two First Nations added to the schedule of bands eligible under the First Nations Fiscal Management Act
The schedule listing First Nations that can participate in the fiscal management framework — covering local revenue taxation, financial administration, and access to financing — has been updated to add two nations: Na…
Farm and managed forest properties shielded from Toronto storm water fees, with refund rules for overpayments
Toronto and its local boards are being prohibited from charging storm water management fees or charges against portions of properties classified as farm or managed forest under the Assessment Act. An exception applies…
Payments to the Provinces Regulations under the Softwood Lumber Products Export Charge Act have been repealed
The Payments to the Provinces Regulations, which governed how export-charge revenues were calculated and distributed to Ontario, Quebec, Manitoba, British Columbia, Saskatchewan, and Alberta, have been fully repealed.…
Steel surtax remission expanded: more product types added and in-transit window extended to late December 2025
The federal remission order that waives the steel import surtax for qualifying goods has been updated in two ways. First, the in-transit relief window has been extended: goods that were in transit after August 1, 2025…
B.C. rural property tax rates updated for 2026 and future years across all property classes
The provincial rural area property tax rates have been replaced with new fixed rates that apply from 2026 onward. Two separate rate tables now exist: one for most of British Columbia and a separate, higher one for the…
Several Budget 2024 amendment sections repealed before they ever took effect
Sections 213 to 221 and 224 of the Budget Implementation Act, 2024, No. 1 were repealed by a subsequent federal statute before they ever came into force. These sections had been held in reserve, awaiting activation by…
Excise duty rate tiers for small Canadian brewers restructured: first 2,000 hL tier rises from 5% to 10%, next 10,000 hL tier rises from 20% to 40%
The reduced excise duty rates that apply to beer and malt liquor brewed in Canada by smaller producers have been restructured across the volume tiers in Schedule II.1. The first 2,000 hectolitre tier, which previously…
Permanent resident status fee waived for certain Afghan nationals approved under specific public policies
A new federal remission order cancels the permanent resident status fee for Afghan nationals whose permanent residence applications were approved under one of three specific temporary public policies — covering famili…
Federal government creates remission program for US motor vehicle surtax paid by specific importers
A new federal remission order allows named motor vehicle importers — identified by business number in a confidential schedule — to recover surtaxes paid or payable under the 2025 US Motor Vehicles Surtax Order. The re…
Permanent resident status fee waived for certain former child-protection youth who obtained PR under 2024 public policies
The federal government has remitted (waived) the fee normally charged when someone acquires permanent resident status under Canada's immigration rules, for a specific group of people. Those covered are individuals who…
Air travellers security charge refunds no longer blocked by unfiled Digital Services Tax returns
The list of tax filings that must be completed before a security charge refund can be released has been updated. Specifically, the Digital Services Tax Act has been removed from the list of statutes whose outstanding…
Digital Services Tax Act removed from list of tax laws trustees must account for in bankruptcies
The Digital Services Tax Act has been repealed from the list of federal tax statutes that a bankruptcy trustee must account for before distributing dividends to creditors. Previously, trustees were required to hold ba…
Canada's federal borrowing ceiling raised to $2.541 trillion
The statutory cap on the total amount the federal government may have outstanding in borrowed money at any one time has been increased from $2,126,000,000,000 to $2,541,000,000,000. The ceiling covers borrowings by th…
A previously pending amendment in the 2018 Budget Implementation Act has been formally repealed before it ever took effect
One section of the Budget Implementation Act, 2018, No. 1 that had never come into force has now been officially marked as repealed before coming into force, by a subsequent act. This means the change that section was…
A section of the Budget Implementation Act, 2019 (No. 1) repealed before it came into force
One provision of the Budget Implementation Act, 2019, No. 1 — specifically the amendment it contained to the Aeronautics Act at section 272 — has been repealed before it ever took effect. This means the change that se…
Canada's Budget 2025 Implementation Act No. 1 is now law, touching tax, housing, banking, transport and more
The federal government has enacted a wide-ranging budget implementation statute that makes changes across dozens of areas of federal law. Key practical effects include: repealing the Digital Services Tax (with refunds…
Digital Services Tax Act removed from Canada Revenue Agency's list of administered tax laws
The Digital Services Tax Act has been repealed and its entry in the Canada Revenue Agency Act's list of federal tax legislation administered by the CRA has been replaced with a note marking it as repealed. This means…
Canada Customs Act updated: broader border facility obligations, new officer access powers for exports, and Indonesia free-trade rules added
Several practical changes have been made to the federal Customs Act. First, owners and operators of international bridges, tunnels, railways, airports, wharves and docks must now provide adequate facilities for any pu…
Federal Digital Services Tax Act text removed from consolidated publication — law remains in force
The full operative text of the Digital Services Tax Act has been removed from this consolidated document, leaving only the title and enacting citation. This is a publishing change to the consolidated text, not a repea…
Digital Services Tax Act removed from excise duty refund filing checklist
The Excise Act, 2001 has been amended to remove the Digital Services Tax Act from the list of federal statutes whose returns must be filed before a person can receive an excise duty overpayment refund or have an overp…
First Nations tax law gains a new Part 3 letting eligible First Nations impose tax on alcohol, fuel, cannabis, vaping and tobacco products
A new Part 3 has been added to the federal First Nations Goods and Services Tax Act, creating a framework that lets qualifying First Nations governing bodies (bands or bodies with equivalent legislative power) enact t…
Definition of 'First Nation law' expanded and Freshwater Fish Marketing Corporation removed from Schedule I
Two changes have been made to the Federal-Provincial Fiscal Arrangements Act. First, the definition of 'First Nation law' now references additional subsections (39(1) and 40(1)) of the First Nations Goods and Services…
Global Minimum Tax Act updated to remove Digital Services Tax Act cross-references in transfer-pricing and filing rules
Two provisions in Canada's Global Minimum Tax Act have been revised to remove references to the Digital Services Tax Act. First, the joint-and-several liability formula for non-arm's-length property transfers no longe…
Luxury tax on aircraft and vessels effectively suspended; registration and filing requirements wound down
The Select Luxury Items Tax Act has been amended to stop the luxury tax from applying to subject aircraft and subject vessels going forward. Any tax that would have become payable under Division 2 of Part 1 in respect…
Tax Court jurisdiction updated: Digital Services Tax Act references removed, Global Minimum Tax Act section numbers adjusted
The Tax Court of Canada Act has been amended to remove the Digital Services Tax Act from the list of statutes over which the Tax Court has exclusive jurisdiction for appeals, question determinations, and extension-of-…
Underused Housing Tax effectively ended: no tax owed and no returns required from 2025 onward
Two new provisions have been added to the Underused Housing Tax Act that together shut down the tax going forward. First, no tax is payable under the Act for 2025 or any later calendar year. Second, owners of resident…
Co-op housing corporations carved out of purpose-built rental GST/HST rebates unless equity-transfer rules are met
Amendments to Canada's Real Property (GST/HST) Regulations introduce the concept of an "excluded equity housing supply," which blocks certain co-operative housing transactions from qualifying for the enhanced GST/HST…
Digital Services Tax Regulations have been repealed
The Digital Services Tax Regulations, which set out prescribed interest rates, revenue thresholds, the tax rate, and the deduction amount under the Digital Services Tax Act, have been repealed in their entirety. All s…
New regulations set out exclusions, export rules, and transition relief for the federal luxury tax on aircraft, vessels, and vehicles
Canada has enacted formal regulations under the Select Luxury Items Tax Act covering four main areas. First, aircraft and vessels sold under written purchase agreements signed before 2022—or with qualifying pre-2022 d…
Victoria Regional Transit Commission sets new property tax rates for transit funding
The Victoria Regional Transit Commission has established property tax rates to fund regional transit for the fiscal year beginning April 1, 2026. Residential, managed forest, recreational and farm properties (Classes…
Home Owner Grant threshold lowered: eligible properties must be assessed at $2,075,000 or less
The assessed value threshold used to determine eligibility for the Home Owner Grant has been reduced from $2,175,000 to $2,075,000. Homeowners whose property is assessed above $2,075,000 will no longer qualify for the…
Designated accommodation tax rate rises to 3% and both expiry dates extended to 2031
Two changes have been made to the Designated Accommodation Area Tax Regulation. First, the accommodation tax rate for the area covered by Schedule 2.1 item 1 is increasing from 2% to 3%. Second, two expiry dates that…
Canada adds preferential tariff rates for UK and Indonesia goods, and allows seized goods to be donated to charities
Three sets of changes have been added to the pending (not yet in force) provisions of the Customs Tariff. First, a new Comprehensive and Progressive United Kingdom Tariff (CPUKT) is established, giving goods originati…
Underused Housing Tax Regulations flagged for future repeal
An amendment has been added to the consolidated text of the Underused Housing Tax Regulations noting that a future legislative provision will repeal these regulations entirely. This repeal is not yet in force — it is…
Freshwater Fish Marketing Corporation to be removed from Schedule III of the Payments in Lieu of Taxes Act
An amendment that has been passed but is not yet in force will remove the Freshwater Fish Marketing Corporation (Office de commercialisation du poisson d'eau douce) from Schedule III of this Act. Schedule III lists th…