COVID-19 Economic Recovery Act, 2020, S.O. 2020, c. 18
Future-dated record. Check the official text for the provisions and dates that apply.
COVID-19 Economic Recovery Act, 2020, S.O. 2020, c. 18
Future-dated record. Check the official text for the provisions and dates that apply.
COVID-19 Economic Recovery Act, 2020, S.O. 2020, c. 18
Future-dated record. Check the official text for the provisions and dates that apply.
Canada's US surtax remission order expanded to cover a new surtax order and hundreds of additional goods, with import deadlines extended
The United States Surtax Remission Order (2025) has been significantly expanded. A new surtax order — the United States Surtax Order (2026) — has been added to all major remission categories, meaning importers who pay…
Steel Derivative Goods Surtax extended, Canadian-origin goods exempted, and auto/aerospace phase-out deadline pushed to 2027
Several changes have been made to the Steel Derivative Goods Surtax Order, which imposes a 25% surtax on imported steel derivative goods. A new interpretation clause clarifies that country of origin is determined unde…
Surtax on US steel and aluminum split into two tiers: 25% for some goods, 50% for most
Canada's surtax on steel and aluminum imported from the United States has been restructured into two rates. A smaller group of steel and aluminum goods (mainly finished or consumer-facing items such as cookware, radia…
Canada imposes new surtaxes of 15%, 25%, or 50% on a wide range of U.S.-origin goods
A new federal order imposes surtaxes on hundreds of categories of goods that originate in the United States, calculated as a percentage of their customs value for duty. Depending on which tariff schedule a product fal…
Ministry of Natural Resources and Forestry renamed to Ministry of Natural Resources in assessment rules; conservation land eligibility criteria revised
References to the 'Minister of Natural Resources and Forestry' and the 'Ministry of Natural Resources and Forestry' have been updated throughout the regulation to 'Minister of Natural Resources' and 'Ministry of Natur…
Federal impact assessment trigger list updated: fossil fuel power, oil sands, transmission lines and CER pipelines removed
The Physical Activities Regulations, which list the physical activities that trigger a federal impact assessment, have been updated to remove several previously designated project types. Fossil fuel-fired power genera…
Canada adds a dedicated preferential tariff for UK goods under the CPTPP framework
The Customs Tariff has been amended to formally establish the Comprehensive and Progressive United Kingdom Tariff (CPUKT), a new preferential tariff treatment for goods originating in the United Kingdom (including the…
Build Canada Homes funding provision repealed; two divisions brought into force
Two previously dormant divisions of the Budget 2025 Implementation Act have now been brought into force by order-in-council. Separately, the provision that authorized up to $11.5 billion in federal payments to fund th…
New 25% surtax on imported wood cabinets and vanities for 200 days
Canada has imposed a 25% surtax on imported wood cabinets, bathroom vanities, and their subassemblies for a 200-day period, based on a finding that these imports threaten serious injury to Canadian producers. The surt…
New rules set out how Part II.4 environmental assessment projects must be started and managed in Ontario
A brand-new regulation establishes the full procedural framework that project proponents must follow to commence and proceed with "Part II.4" projects under Ontario's Environmental Assessment Act. Proponents must comp…
Ontario adds sweeping transition rules for environmental assessments moving to a new Part II.4 regime
A major set of future-dated amendments (taking effect when a specific COVID-19 Economic Recovery Act provision is proclaimed, noted as January 1, 2027) rewrites how Ontario's Environmental Assessment Act applies to pr…
New emergency exemption added for certain environmental assessment projects under Part II.4
A new section is being added to Ontario's environmental assessment exemptions regulation, effective January 1, 2027. Certain projects designated under Part II.4 of the Environmental Assessment Act will be exempt from…
Ontario adds new environmental assessment requirements for water, sewage, stormwater, shoreline and road projects, effective January 2027
Starting January 1, 2027, a new regulation (O. Reg. 257/26) significantly expands the types of projects that must go through Ontario's environmental assessment process. Municipalities, water and wastewater public corp…
Regulation text will be updated to reflect renamed Part II designation categories starting January 2027
A future amendment to this transit and rail project assessment regulation will replace every reference to '(Part II.3 Projects — Designations and Exemptions)' with '(Designation of Part II.3 and Part II.4 Projects)' t…
Upcoming rule change expands and refines the hearing exemption for waste and sewage works under the Environmental Assessment Act
Starting in early 2027, the rule that exempts certain waste disposal sites, waste management systems, and sewage works from Environmental Protection Act hearings will be updated. The exemption will be broadened to cov…
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.…
New PST exemption for business purchases shipped out of BC immediately after purchase
Businesses that buy tangible personal property at a BC sale point, use it only for storage while in the province, and then ship it out of BC for delivery elsewhere are now exempt from BC provincial sales tax on that p…
BC removes PST exemptions for dry-cleaning, toll-free numbers, residential phone, basic cable TV, and repair services on children's/used clothing
Several existing PST exemptions are being removed in two stages. Starting in the first stage, the PST exemption no longer applies to: repair and alteration services performed on children's clothing, footwear, and used…
BC PST extended to accounting, architectural, engineering, non-residential real estate and security services — with new exemptions
British Columbia's Provincial Sales Tax will now apply to five additional service categories: accounting, architectural, engineering, non-residential real estate (commercial), and security services. Providers of these…
B.C. Home Owner Grant rules updated: veterans supplement formula revised and outdated cross-references removed
The Home Owner Grant Regulation has been amended in three areas. First, the definition of 'additional grant' is narrowed by removing a reference to a specific grant section, tightening which grants qualify. Second, cr…
BC Natural Gas Tax Credit rules updated: new LNG Canada feedstock inlets designated and volume calculation language clarified
The Natural Gas Tax Credit Regulation has been amended in three ways. First, two meter stations — the Wilde Lake Compressor Station and the Willow Valley Interconnect — are formally designated as feedstock pipeline in…
Designated accommodation area tax expiry extended by five years for one listed area
The expiry date for the designated accommodation area tax applying to item 21 in Schedule 2 of the Designated Accommodation Area Tax Regulation has been pushed back five years. The area in question will now remain sub…
NAFTA references removed from Canada's Customs Act as the old trade deal is formally replaced by CUSMA
The Customs Act has been updated to strip out all remaining references to NAFTA and 'NAFTA country' across definitions, schedules, marking rules, origin verification procedures, and refund provisions. These terms are…
B.C. replaces Sustainable Environment Fund Revenue Regulation with updated version listing prescribed revenue sources
The 2011 Sustainable Environment Fund Revenue Regulation has been repealed and replaced by a new Sustainable Environment Fund Regulation. The new regulation specifies which government revenue streams must flow into th…
Canada's steel import surtax order extended by one year and import quotas revised across multiple product categories
The federal order imposing surtaxes on imports of certain steel goods has been extended from a one-year to a two-year term. The quarterly periods covered by the quota and surtax framework have been rolled forward to c…
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…
Airlines and carriers must now report passenger/crew status and transit destination to Canada Border Services
The Passenger Information (Customs) Regulations have been updated to expand the data that commercial carriers (airlines, marine and land operators) must submit to the Canada Border Services Agency about every person o…
Canada border transit rules updated: 'designated holding area' redefined and 'sterile transit area' added to customs presentation rules
The definition of 'designated holding area' has been significantly expanded and tightened. It now specifies that such an area must be physically separated from other rooms or areas to prevent people there from exchang…
Airlines must now report first destination outside Canada and arrival time when sharing exit data with CBSA
Commercial air carriers submitting exit information to the Canada Border Services Agency must now include two additional data points: the first place outside Canada where passengers or cargo will disembark or be unloa…
Customs duty remission for Russian goods expanded to cover a second product category
The remission order that waives customs duties on certain goods originating in Russia has been broadened. Previously it covered only one product class (tariff item 2844.43.00, a radioactive isotope used in medical and…
Honda Canada granted up to $493,106 customs duty remission on motor vehicles imported in a specific 2020 window
A new federal remission order forgives up to $493,106 in customs duties that Honda Canada Inc. paid or owes on motor vehicles it imported during a one-month period in mid-2020. To receive the refund or relief, Honda C…
Canada customs import-reporting rules updated: transit area definitions clarified and short-title provision repealed
Several practical changes have been made to the federal regulations governing how imported goods must be reported at the border. The definition of 'designated holding area' has been expanded and tightened: it must now…
Canada imposes a 10% surtax on a range of imported canned vegetables for 200 days
A new federal order imposes a 10% surtax on the value of certain imported canned vegetables, including canned corn, peas, green and wax beans, mixed vegetables, white, black, red, and pinto beans, and chickpeas. The s…
Excise duty rate increases for spirits and wine capped at 2% for 2026 and conditionally for 2027
The federal Excise Act, 2001 has been updated to extend the existing cap on annual inflation-driven duty rate increases for spirits and wine. For 2026, the rate adjustment factor ("B") is fixed at 1.02 — meaning duty…
Federal excise duty on Canadian beer gets lower rates for small brewers and a continued 2% annual inflation cap
Two sets of changes have been made to the federal Excise Act affecting beer duty. First, the preferential reduced-duty schedule for Canadian brewers has been restructured: the first 2,000 hectolitres now attract a dut…
B.C. brings into force Budget Measures provisions and removes Office of the Merit Commissioner from accessibility schedule
A new order-in-council brings a set of sections from the Budget Measures Implementation Act, 2026 into force. It also repeals a specific provision of the Office of the Legislature Staff Oath Regulation and removes the…
Ontario new-housing HST rebates expanded with higher limits and new first-time-buyer top-ups
The federal regulations that set out the Ontario component of HST rebates for new residential housing have been significantly expanded. Three new rebate streams are added on top of the existing base rebate: (1) a temp…
New rules of origin for Canada–Indonesia trade agreement given force of law
A new regulation gives legal effect in Canada to the rules-of-origin provisions of the Canada–Indonesia Comprehensive Economic Partnership Agreement (CICEPA). These rules determine which goods qualify as originating i…
New rules let casual goods bought in Indonesia qualify for the Indonesia Tariff without full origin paperwork
A new regulation sets simplified origin rules for "casual goods" acquired in Indonesia — meaning personal items not bought for resale or commercial use. If such goods are marked as a product of Indonesia or Canada (or…
New rules set shipping conditions for goods to qualify for Canada–Indonesia trade agreement tariff rates
A new regulation establishes the conditions under which goods originating in Indonesia can receive preferential import tariff rates into Canada under the Canada–Indonesia Comprehensive Economic Partnership Agreement (…
Tax remission granted to cattle farmers hit by bovine tuberculosis outbreak forced-slaughter compensation
Farmers in Alberta, Saskatchewan, and British Columbia who had livestock forcibly destroyed due to bovine tuberculosis outbreaks and received compensation under federal animal health rules were allowed to defer recogn…
Canada remits anti-dumping duties on refined sugar imports for two named companies
A new federal remission order cancels previously paid anti-dumping duties on specific refined sugar imports made by Bagos Bun Bakery ULC and Heritage Coffee Company Limited. Each company is identified by specific cust…
B.C. brings three sections of the 2026 Budget Measures Act into force
British Columbia has formally brought sections 62, 63, and 95 of the Budget Measures Implementation Act, 2026 into force by order of the Lieutenant Governor in Council. The regulation itself does not restate the conte…
Property Transfer Tax Regulation amended to remove references to a specific Assessment Act provision
A specific cross-reference to section 19 of the Assessment Act has been removed from section 16 of the Property Transfer Tax Regulation. The change strips out that statutory reference in two places within the provisio…
Two accommodation tax areas get extended sunset dates and one area gets a rate increase
This amendment makes two types of changes to British Columbia's Designated Accommodation Area Tax rules. First, the expiry dates for the municipal and regional accommodation taxes in two designated areas (items 12.1 a…
B.C. workers' compensation dollar thresholds raised across the board following CPI adjustment
A new regulation under the Workers Compensation Act replaces 24 specific dollar amounts throughout the Act with higher figures, reflecting a Consumer Price Index adjustment. The changes affect monetary thresholds and…
Drywall finisher and plasterer apprenticeships added to B.C. training tax credit schedules
The Training Tax Credits Regulation has been updated to include the drywall finisher and plasterer trade in two schedules. In Schedule 2, the trade is added as an eligible training program, with 'graduate' status sati…
Offshore energy regulators renamed in federal impact assessment law's list of federal authorities
The federal Impact Assessment Act has been updated to replace the term 'Board' with 'Regulator' for the two offshore energy bodies — the ones operating under the Canada–Newfoundland and Labrador and Canada–Nova Scotia…
Duty remission window for Ukrainian goods extended by one year to June 2027
The tariff remission program covering a broad range of Ukrainian food and agricultural products has been extended. Importers who bring eligible goods into Canada under the general remission (subsection 1(1)) now have…
New GST/HST provincial rebate rules added for student residences in participating provinces
Builders of residential complexes or additions that qualify as student residences can now claim a rebate of the provincial component of HST (Ontario, Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland…
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…
Upcoming CPP second additional contribution rate rules added (not yet in force)
The consolidated Canada Pension Plan text now includes three new provisions—not yet in force—that set out how the CPP2 (second additional) employee and employer contribution rate will be calculated once a scheduled re…
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…
Federal-Provincial Fiscal Arrangements Regulations 2007 updated with a new version identifier
The Federal-Provincial Fiscal Arrangements Regulations, 2007 have been amended. The only visible change in the consolidated text is an update to the internal version or document identifier (from 2025725 to 2026622), w…
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…
Administrative metadata update to the MV Sonia Remission Order — no substantive change
The consolidated text of the MV Sonia Remission Order, 2007 received a metadata or version-numbering update in the official record. No provisions of the Order itself were altered — the remission terms, conditions, and…