Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



GST & Real Property - Seller Beware

The Canada Revenue Agency (CRA) has said on many occassions that the onus is on a vendor of real property to verify that the purchaser is registered for goods and services tax (GST) purposes. The CRA has assessed...

Harmonization in Ontario of GST and ORST Does Not Include Decrease in Land Transfer Tax

After July 1, 2010 and harmonization, sales of new homes in the province of Ontario will be subject to harmonized sales tax ("HST") at a rate of 13%. In addition, the sale will be subject to land transfer tax imposed by the...

Toronto Mayor Proposes International Foreign Investment Opportunities

On September 29, 2008, Mayor David Miller unveiled a proposal to attract private investors from overseas to Toronto.  His proposal is to create two new arm's-length corporations for Toronto.  The new entities, to be...

Ontario Announces Land Transfer Tax Refund Program Expansion

Effective December 13, 2007, the Government of Ontario will give first-time home buyers or newly constructed and resale homes a refund on up to $2,000 of the land transfer tax paid in connection with the acquisition. ...