Residential Purchase Ban for Non-Canadians

On January 1, 2023, the Prohibition on the Purchase of Residential Property by Non-Canadians Act (the “Act”) will go into effect for a period of two years. The Act prohibits “non-Canadian” persons, foreign businesses, and other parties regarded...

Defamation Laws in Canada

Defamation is a tort action in which the plaintiff claims that its reputation has been harmed. The defendant is accused of “defaming” the plaintiff by spreading incorrect information. In layman’s terms, the plaintiff claims that the defendant injured...

Toronto’s Short-Term Rental Regime

The following article is a summary of the City’s short-term rental laws. The new system allows short-term rentals in any owner’s or tenant’s primary house in residential and mixed-use zones, subject to several restrictions designed to balance several...

An Overview of Partnership Taxation in Canada

Types of Partnerships A partnership is a business arrangement between two or more people who do business together for profit (section 2, Partnerships Act, R.S.O. 1990, c. P.5). Notably, a partnership is not a separate legal entity from its partners. Certain...