The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. The temporary lodging must be at least a minimum distance closer to each temporary work location than the taxpayer's ordinary residence. It is proposed that, effective for 2026 and subsequent years, the minimum distance would be reduced to 120 km from the current 150 km. It was also proposed that the maximum deduction…

A recently released July 14, 2023 Technical Interpretation reviewed whether a taxpayer remained the beneficial owner of 100% of her residence after adding her two daughters to title for nominal consideration. Her daughters had signed an acknowledgement that the intention was not to gift the property to them, but rather that the property would pass equally to all six of the taxpayer's children on her death. The taxpayer paid all costs related to the property…

In a February 2, 2026 Tax Court of Canada case, the taxpayer argued that she was a shared-custody parent entitled to half of the CCB. The court noted that there are two approaches under which parents can meet the residency requirements to be shared-custody parents, as follows: the child resides with each parent at least 40% of the time; or the child resides with the parents on an approximately equal basis. The court noted that…

A February 2, 2026 Tax Court of Canada case considered whether spouses who repeatedly built and sold houses were builders and whether GST was applicable. CRA had reassessed the taxpayers for GST of $22,875 for the March 2016 reporting period after they completed building and first occupied a house in British Columbia. The taxpayers had purchased seven houses and sold five (including building several houses on bare land) over an 11-year period (2010 to 2021).…

A December 17, 2025 Court of Quebec case considered whether shareholder benefits arising from approximately $1.6 million in personal expenses paid by a corporation from 2014 to 2017 should be included in the shareholder’s income or whether they could be offset by loans that he had made to the corporation. From 2015 to 2017, the taxpayer had made three loans to the corporation, totalling approximately $1.5 million. Taxpayer losesThe expenses that the corporation paid on…

In a September 23, 2025 French Court of Quebec case, an individual accidentally sold shares, triggering a $67,362 capital gain, while reviewing his stock portfolio on his phone while on pain medicine in the hospital. Realizing his error the next day, he immediately repurchased the shares. The taxpayer argued that there was no sale of shares as he accidentally pressed the button to confirm the sale. He also argued that, as CRA determined that the…

An employee may elect to stop contributing to CPP, provided they are at least 65 years of age (but under 70), receive a CPP or QPP retirement pension and have earnings subject to CPP contributions. A November 13, 2025 Tax Court of Canada case reviewed the timing of an employee’s election to cease contributing to the CPP when he began collecting retirement benefits at age 65. The employee was the sole employee and shareholder of…