During the COVID-19 pandemic, many employees transitioned to working from home. During the crisis, few were considering the income tax implications. As life returns to whatever the “new normal” is, we can be confident taxes will still exist. So what are the tax implications of a workspace in the home? Deducting home office expenses In […]

International human rights law acknowledges everyone’s right to an adequate standard of living, which includes the right to adequate housing. Many international legal instruments protect the right to adequate housing, including: the Universal Declaration of Human Rights (Article 25); the International Covenant on Economic, Social and Cultural Rights (Article 11); the Convention on the Rights […]

Commercial and residential property taxes are by far the largest source of revenue for Canadian municipalities – about one third of the budgets in large cities. Other revenue streams include provincial grants and licenses, permits and user fees. Residential accommodation is taxed on market-based values. Municipal assessors annually determine and issue an assessment for each […]