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...

Vacancy Tax in Toronto

The City of Toronto is planning to start taxing unoccupied houses in order to discourage real estate speculators from buying up homes and leaving them empty as locals struggle to find affordable accommodation. While the federal government has revealed plans to...

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...
Forced Sales of Property Under the  Partition Act

Forced Sales of Property Under the Partition Act

A lot of people own land. It might be a place to live, a location to invest, or both. Land can also be held by many people. Land can be co-owned in one of two ways: as joint tenants or tenants in common. Each joint tenant owns 100 percent of the land in undivided...