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This summary provides basic information regarding business visits to, and work authorization for, Canada. Overview and Introduction.


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Telecommunications company Telus Corp. Telus is the latest company to withdraw its Port Moody will be getting a brand new mayor next week, as current Mayor Rob Vagramov is not running again. City councillors Meghan Lahti and Steve Milani are in the running. The PST on private used car sales is now calculated using the wholesale value of the vehicle and not the sale price.

Monika Gul reports it comes at a time when the price of used cars has skyrocketed. For the first time, the Vancouver Police Union is planning to publicly support candidates. Kier Junos reports on the recent increase in average rents, as Vancouver’s political parties make promises to sweeten the deal for renters. Skip to main content Rogers Media uses cookies for personalization, to customize its online advertisements, and for other purposes. Learn more or change your cookie preferences.

Rogers Media supports the Digital Advertising Alliance principles. By continuing to use our service, you agree to our use of cookies. We use cookies why? You can change cookie preferences. Continued site use signifies consent. More calls to cancel Canada Day in Vancouver. Here we go again, gas prices set to rise significantly in Metro Vancouver. Telus, Chevrolet pulling sponsorship from Hockey Canada men’s programs. Most Watched Today.

Victoria police say they are working to identify and locate a man who allegedly stole from a BC Liquor store and assaulted an employee. Albertans will learn today who the new premier of the province will be.

Frustrated officials with Luge Canada are disappointed WinSport is using money that had been earmarked for the restoration of Calgary’s Olympic sliding track on day lodge renovations. Decisions made at a conference of international oil producers are expected to affect the crude oil market and the price of gasoline at Alberta pumps, which are already back to summer peaks.

The St. Albert RCMP held a press conference Wednesday night regarding an investigation involving a teenager who was taken into police custody Oct.

The sentencing hearing for Hedley frontman Jacob Hoggard’s sexual assault case got underway on Thursday in Toronto. This is the victim impact statement from the woman assaulted by the singer. Ontario Premier Doug Ford sent a message Thursday to education workers who voted in favour of a strike: „Don’t force my hand. Hockey Quebec says it has lost confidence in Hockey Canada and will no longer transfer funds to the national organization.

Improper training and an inadequate boat led to the drowning death of a Montreal firefighter during a rescue operation last year in the St. Lawrence River, Quebec’s workplace safety board said.

Organizers of the Montreal Pride need to pay for security, communicate better, and hire more experienced staff to avoid another repeat of the devastating cancellation of the parade next year, according to a post-mortem report into the August fiasco. The Manitoba government is reporting that two employers in the province are facing tens of thousands of dollars in fines for unrelated incidents where an employee was injured at work.

Canadian Tire Corp. The chief forensic pathologist for the Saskatchewan coroners service took to the stand in Saskatoon on Wednesday for the trial of Ranbir Dhull.

Four months after initially declaring a state of emergency in June, Buffalo River Dene Nation Chief Norma Catarat was back in Saskatoon pleading with the public and political leaders to help the northern community. Regina and its immediate surrounding area has experienced more than unplanned outages so far in The reasons for unplanned outages in the Queen City are a complicated issue, according to SaskPower.

A Regina woman who was convicted in for embezzling millions of dollars has been granted her appeal and a new trial has been ordered. More than 15, customers are still without power in Nova Scotia and Prince Edward Island almost two weeks after post-tropical storm Fiona made landfall in the region on Sept.

Across the East Coast, emotions about the way climate change is altering life can be heard, as residents rebuild their homes after Fiona and cope with weeks without power, and political leaders are asked how they’ll prepare the coastlines and power grids to meet the next gale. Most people in Nova Scotia still without electricity after post-tropical storm Fiona are in the northeastern part of the province, where both electricians and Nova Scotia Power crews are working on individual outages.

A passenger on a motorcycle has been airlifted to a London hospital with life-threatening injuries after a crash in Kincardine. Just before 3 p. A novice driver will be walking for the foreseeable future after being stopped by St. Thomas police. No injuries are reported after a two-vehicle crash in London on Thursday morning. Emergency crews were called to the scene at Oxford Street and Veterans Memorial Parkway around a. Deposits being explored in the Timmins area could become major source of high-quality nickel for the electric car battery market.

A home in Cambridge, Ont. The family of a man with a service dog who was forcibly removed from a Kitchener, Ont. Skip to main content. Events guide: Canada Day in the Vancouver area. SURREY The City of Surrey hosts one of the region’s biggest events, and this year’s schedule includes activities recognizing the area’s Indigenous history, as well as performances from local artists.

The headliner this year is the Canadian rock band Arkells. Surrey’s Canada Day includes fireworks starting at p. Fireworks start at 10 p. The city’s July 1 event also includes band as its headline performer. Vancouver Top Stories Charges laid after Abbotsford stabbing sends man to hospital. Why are some street lights purple in Vancouver?

Here’s what the city says. Vancouver Canucks: Pettersson scores twice to edge Oilers for 1st win of the pre-season. A new mayor for New Westminster: Looking at the candidates in the municipal election.

Woman sexually assaulted by Jacob Hoggard says her life was ‘shattered beyond recognition’ An Ontario woman who was sexually assaulted by Hedley frontman Jacob Hoggard in a Toronto hotel room nearly six years ago says her life was ‘shattered beyond recognition’ as a result of the incident. Former cop attacks Thai day care centre, kills at least 36 A former police officer facing a drug charge burst into a day care centre Thursday in Thailand, killing dozens of preschoolers and teachers and then shooting more people as he fled.

Officials are working to determine a motive after a kidnapped family of four was found dead in California Investigators in California are working to determine the motive behind the killing of a family of four — including an 8-month-old baby — as the bodies were recovered Wednesday in a rural farm area after they were kidnapped earlier this week by an armed man at their business.

Credit card surcharge change comes into effect for Canadian businesses Canadian businesses are able to pass on a new credit card surcharge to their customers starting today, although it remains to be seen how many merchants decide to adopt the new fee. Russia’s military woes mount amid Ukraine attacks Even as the Kremlin moved to absorb parts of Ukraine in a sharp escalation of the conflict, the Russian military suffered new defeats that highlighted its deep problems on the battlefield and opened rifts at the top of the Russian government.

Where have Russians been fleeing to since mobilization began? Man charged with smuggling pythons in his pants at Canada-U. Victoria police seek man after assault, theft at liquor store Victoria police say they are working to identify and locate a man who allegedly stole from a BC Liquor store and assaulted an employee.

Calgary Alberta United Conservatives head to polls on final voting day to replace Kenney Albertans will learn today who the new premier of the province will be. WinSport slides funds from track to day lodge expansion, Luge Canada not impressed Frustrated officials with Luge Canada are disappointed WinSport is using money that had been earmarked for the restoration of Calgary’s Olympic sliding track on day lodge renovations.

Edmonton Alberta United Conservatives head to polls on final voting day to replace Kenney Albertans will learn today who the new premier of the province will be.

As PM suggests Hockey Canada could be replaced, which sponsors have pulled support? Toronto Woman sexually assaulted by Jacob Hoggard says her life was ‘shattered beyond recognition’ An Ontario woman who was sexually assaulted by Hedley frontman Jacob Hoggard in a Toronto hotel room nearly six years ago says her life was ‘shattered beyond recognition’ as a result of the incident.

Full victim impact statement from the Ontario woman sexually assaulted by Jacob Hoggard The sentencing hearing for Hedley frontman Jacob Hoggard’s sexual assault case got underway on Thursday in Toronto.


Empty Homes Tax | City of Vancouver


Do I charge PST on my services? Are leases of real property e. A seller refused to provide me with an exemption on exempt goods.

What can I do? Does the PST apply to memberships or event admission? Are consulting, management or financial services subject to PST? Contact information Our hours of operation are Monday through Friday, am – pm. Copy Cancel. Did you find what you were looking for? Thank you for your response. Help us improve gov. Organizations A-Z. Forms A-Z. Generally, an individual must pass through a Canada Border Services Agency checkpoint at the place of entry or departure and show a valid work permit or employment authorization and passport.

However, there are no income tax compliance requirements on the entry or departure dates. Taxpayers who establish or terminate Canadian residency during a calendar year must report the relevant date of that event on page 1 of their Canadian tax return for that year. Individuals are deemed by the Income Tax Act Canada to dispose of most property upon ceasing Canadian residency for notional proceeds equal to the fair market value of the subject property on the date they cease being residents of Canada for income tax purposes.

Exceptions include Canadian real property, certain property used in a business in Canada, unexercised stock options, and assets held inside of certain Canadian pension plans, which remain subject to Canadian tax upon sale or distribution unless relieved by a tax treaty, as well as to assets held within various foreign pension plans which are usually never subject to the deemed disposition rule.

If a departing taxpayer owns assets that are subject to departure tax, the tax may be deferred until the assets are actually disposed of by posting security acceptable to the CRA prior to the filing deadline for the tax return for the year of departure and by making the appropriate election on that return, which must be timely filed.

The intention behind the departure tax rule is that taxpayers should be taxed on all gains that accrue during their period of residence. If an individual qualifies for this exemption, the deemed disposition rule will only apply to any property acquired while the individual was resident in Canada.

Certain information returns may also need to be filed with the departure year return, which include a listing of assets held by an emigrant of Canada on the date that they ceased Canadian residency Forms T and T Assignees who return to Canada for a trip after their Canadian residency originally terminated may be viewed by the CRA as having extended their residency termination date and thereby become subject Canadian tax on their income earned after the end of their assignment in Canada.

Furthermore, the assignees may be deemed to be resident in Canada for the entire calendar year and be subject to Canadian tax on worldwide income if they sojourned were temporarily present in Canada for a total of days or more in any calendar year unless they are eligible for a tax treaty exemption under the residency tie-breaker rules.

Do the immigration authorities in Canada provide information to the local taxation authorities regarding when a person enters or leaves Canada? For the part of the calendar year an assignee is a resident of Canada for tax purposes, income from all sources, both inside and outside Canada, should be reported on the Canadian tax return. After leaving Canada, the assignee should be treated as a non-resident, provided most, if not all, residential ties with Canada have been eliminated and have been established with the jurisdiction where the assignee is purportedly resident.

Non-residents are only subject to Canadian tax on income received from Canadian sources. Deferred compensation such as bonuses, stock options and Restricted Share Units related to the Canadian assignment may still be taxable in Canada when received by former assignees subsequent to their departure from Canada. After departure from Canada, Canadian source employment income and self-employment income are generally subject to Canadian income tax, under Part I of the Income Tax Act and the corresponding provisions of the relevant provincial or territorial tax statutes , calculated by applying the same federal and provincial rates and thresholds that apply to residents of Canada, whereas Canadian source investment income received by a non-resident is generally subject to federal Part XIII tax imposed at a flat rate of 25 percent on passive income, although this rate may be subject to reduction under the relevant terms of an applicable tax treaty.

If the income received is subject to Part XIII tax, a Canadian tax return need not be filed, except when Canadian rental income, timber royalties, or certain Canadian pension income are received, in which case the nonresident individual may be able to elect to file a Canadian tax return and have the net income taxed at regular rates and thresholds, if that will result in a lower amount of Canadian tax than if the flat 25 percent Part XIII tax applies to the gross income.

If the income is subject to Part I tax, a Canadian nonresident tax return has to be filed to report the income and calculate the Canadian tax that is applicable.

The due date of a Canadian individual tax return is 30 April following the end of the reporting calendar year, unless self-employment income is being reported on it, in which case the filing deadline is 15 June.

If no, are the taxation authorities in Canada considering the adoption of this interpretation of economic employer in the future? Are there a de minimus number of days before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimus number of days? The economic employer approach is not based on a minimum number of days; however, there are certain treaties that permit exemptions from Canadian income tax on maximum employment income amounts earned in Canada each calendar year regardless of who pays them or whether they are charged to a source in Canada such as the exemption from Canadian tax on employment compensation earned in Canada if the total amount received does not exceed CAD10, in the calendar year, which is provided in the Canada-US tax treaty.

Employment income is taxable when received or when the individual is entitled to receive it, if earlier. Employment income is subject to Canadian tax to the extent it was earned during a period of Canadian residence, regardless of where it was earned or received, or, in the case of income earned while non-resident, to the extent it was earned in respect of duties performed in Canada, regardless of who paid it.

Residents of Canada are subject to Canadian income tax on their employment compensation they either received in the calendar year or are legally entitled to receive during the year, regardless of where they earned it or where they were paid or where their employer is located. Non-residents are only subject to Canadian income tax on their taxable compensation earned from performing employment or self-employment services in Canada.

Will a non-resident of Canada who, as part of their employment within a group company, is also appointed as a statutory director i. Yes, but only to the extent the director fees were earned by the non-resident from physically attending board meetings held within Canada, or performing other activities in Canada, to earn those fees.

Fees earned from participating in Board Meetings held in Canada by telephone, Skype, Zoom or some other media while the nonresident director is actually physically present outside of Canada should be exempt from Canadian income tax.

The nonresident director must perform the relevant director duties while being physically present within Canada to be subject to Canadian income tax. Whether the costs are directly or indirectly borne by the Canadian company, the nonresident director should only be subject to Canadian on the portion of any compensation received from physically performing the relevant services in Canada.

Are there any areas of income that are exempt from taxation in Canada? If so, please provide a general definition of these areas. The following paragraphs identify the types of employment income that may qualify for exemption from Canadian income tax. If an employer provides an employee with a housing allowance, board and lodging, low-rent or rent-free housing, the employee is deemed by the Act to have received a taxable benefit equal to the relevant amount.

Employer-provided household furnishings are taxable to the extent that the individual would otherwise have been out-of- pocket. An exemption exists if the taxpayer qualifies for the special work site provisions. To qualify for this special provision, all of the following requirements must be met. If all of the above requirements are met, this provision also exempts reasonable transportation costs paid to, or on behalf of, the employee for travel between the special work location and the place of principal residence.

This exemption may also be available if the employee is required to work at a remote location logging camp, mine, and so on. It is recommended that employees, or their employer, consult their tax advisers regarding their particular facts and circumstances to determine whether the employees qualify for this exemption.

The cost of utilities paid for employees is considered a taxable benefit. An exemption exists if the employee qualifies for the special work site provisions described in the preceding paragraphs. It is recommended that employees coming to Canada on assignment, or their employer, consult their adviser regarding their particular facts and circumstances to determine if they qualify.

A gross-up is not required in the year of departure but it may be advisable in order to avoid having to file an income tax return in the year after departure. The reimbursement of most actual relocation expenses is generally not taxable.

However, if a non-accountable allowance is provided instead, any amount in excess of CAD is a taxable benefit. Eligible moving expenses may offset this taxable allowance. However, eligible moving expenses are usually deductible only for moves within Canada. Home leave is considered a taxable benefit. It is recommended that the taxpayer consult their adviser regarding their particular facts and circumstances to determine if they qualify.

The cost of education provided to an employee that is mainly for the benefit of the employer is not taxable to the employee. A bonus in respect of non-Canadian source employment is generally not subject to Canadian tax if paid before the individual becomes a resident of Canada, or after they cease to be resident in Canada e.

However, both a bonus received by an employee while resident in Canada, regardless of when and where it was earned, and a bonus that is received after the employee ceases to be a Canadian resident, but was earned during a Canadian assignment, are taxable in Canada.

If the employer provides a low-interest or interest-free loan to an individual, the individual is considered to have received a benefit from employment. The calculation of the taxable benefit is calculated on a simple interest basis, with no compounding required. Any partial repayments made during the year are netted from the loan balance in calculating the deemed interest benefit.

The imputed interest that is included in income as a taxable benefit is deemed to be interest paid by the individual. The employee is considered to have received a loan or incurred a debt when the funds are advanced, or the relevant documents are produced and they become legally obligated to repay the loan or discharge the debt. The CRA prescribed rate applicable on the date the loan is advanced is used for calculating the taxable income during the first 5 years the loan is outstanding and is replaced by the prescribed rate in effect on the first day of each succeeding 5-year period the loan remains outstanding.

Reasonable automobile allowances calculated on a per kilometer basis that are paid to employees who use their personally owned motor vehicles for business purposes are not considered a taxable benefit to those employees if the allowances do not exceed the rates set for each year by CRA For , the rates are CAD59 cents per kilometer for the first 5, kilometers driven and CAD53 cents per kilometer driven after that.

If the employer provides an automobile for the individual, rather than paying a cash allowance or reimbursement, the value of the taxable benefit received by the employee is calculated each year using a predetermined formula and may differ depending on whether the automobile is purchased with the original cost to the employer always being used to calculate the benefit or leased with the actual monthly lease payments for the relevant year being used by the company. The stand-by charge may be reduced if the employee uses the automobile more than 50 percent for business and drives less than 20, kilometers per year for personal use.

The operating cost benefit may also be reduced if the individual uses the automobile more than 50 percent of the time for business use. Contemporary documentation, such as logbooks, is usually required by the CRA to support the eligibility of an employee for a reduced automobile benefit. The following paragraphs describe the provisions in the Income Tax Act that may apply to expatriates working on temporary assignment within Canada:. An individual is deemed by the Income Tax Act to have disposed of all of their assets other than Taxable Canadian Property and to have reacquired the same assets at their fair market value immediately before becoming residents of Canada.

However, any appreciated losses for assets acquired before establishing Canadian residency due to a decrease in their fair market values from their original costs will be lost due to the application of this rule. See also section titled Tax-Exempt Income section with respect to the special work site provision.

Canada allows individuals who are temporarily working in Canada to continue to participate in qualifying foreign employer-sponsored pension plans or foreign Social Security Arrangements. Stock option income is taxable in Canada if the individual is a resident when the options are exercised. Stock option income may also be taxable in Canada if the options were granted while the individual was a resident of or working in Canada even if exercised after departure from Canada.

A foreign tax credit may be available if the stock option income was subject to tax in another jurisdiction. A deduction equal to 50 percent of the taxable stock option benefit may be available if all of the following criteria is met. Employers must track options they or a related corporation e. Employers may also designate new options as non-qualifying deduction to ease the tracking requirements and provide for a corporate tax deduction.

However, both the employees receiving the option grants and the CRA must be notified in writing that this designation is being made within 30 days of the grant date. The salary of a Canadian resident is taxable in Canada regardless of where the services are performed or where the salary is received by or paid to the employee or where the employer paying the compensation is resident.

The allocation of income to foreign business trips is beneficial only as far as it can be used to alleviate double taxation through the foreign tax credit mechanism. Dividends and interest income are generally taxable in Canada in the calendar year in which the income is received. In addition, for loan investments that do not pay interest on an annual basis, an annual interest accrual may need to be determined and included in taxable income.

Dividends from taxable Canadian corporations are taxed at a reduced rate through a gross-up and tax credit mechanism, which in principle takes into account income taxes paid at the corporate level. In the case of income from foreign investments, taxes withheld in the source jurisdiction are creditable against Canadian taxes otherwise payable, based on the lower of 15 percent and the applicable tax treaty rates, and calculated on a country-by-country basis.

Taxes paid to one foreign jurisdiction may no t be claimed to reduce Canadian income tax applicable to investment income received from another foreign jurisdiction. Upon the disposition of capital property, the gain or loss is calculated as the difference between the cost base of the asset and the proceeds of sale less any selling expenses. Only one-half of the net capital gain is added to taxable income, while a net capital loss may be carried back to reduce capital gains realized in any of the 3 prior years, and thereby recover the relevant tax, or be carried forward and applied to reduce net taxable capital gains realized in any future tax year.

Donations of certain appreciated capital property to registered charities may result in no capital gains being subject to tax and a donation credit being available to the donor. Accrued capital gains can also create an income tax liability at death. Capital gains are generally measured from the original cost of the particular property. However, on immigration to Canada, most property owned by the individual is deemed to be reacquired at its fair market value as of the date of immigration.

This usually ensures that Canada only taxes the capital gains that accrue while the individual is resident in Canada. When non-Canadian property is sold or deemed to have been sold, generally the gain for Canadian tax purposes must be calculated by converting the net proceeds into Canadian Dollars on the closing date or the deemed closing date and by converting the cost into Canadian Dollars using the exchange rate as of the date the property was purchased or was deemed to have been purchased.

As a result, a foreign exchange gain or loss may arise on the sale or the deemed sale that is independent of the actual gain or loss on the property.

Capital gains arising on the disposition of a principal residence are generally not subject to tax with respect to the years it was owned and lived in by an individual, or by a spouse or child of that individual, while the individual was a resident of Canada. A family husband and wife or common law spouses is limited to designating only one home as a principal residence per tax year. A loss realized on the sale of a principal residence is not deductible.

Capital losses can be used to reduce capital gains incurred during the year to a balance of zero. A net capital loss occurs when capital losses exceed capital gains during the year. Generally, net capital losses can be applied against taxable capital gains of the 3 preceding years and to taxable capital gains of all future years.

This term is defined in the Income Tax Act and includes:. The sale of inventory and the recapture of past tax depreciation on depreciable assets e. When a taxpayer disposes of personal-use property that has an adjusted cost base or proceeds of disposition of more than CAD1,, capital gains or losses may be recognized. Capital gains must be reported from such dispositions. There is no gift tax in Canada. However, income tax may arise on the gifting of capital property that has appreciated in value since it was acquired by the donor because the donor will be deemed, under Canadian tax rules, to have disposed of the capital property for proceeds equal to its fair market value on the date the gift is made.

There are certain exceptions for gifts made to a spouse. Also, rules pertaining to income splitting must be considered. In certain circumstances, if the item gifted is an income-producing asset or is used to purchase an income-producing asset, the income may be attributed back to the taxpayer.

Rules for non-resident trust expand the taxation of income earned by these trusts. If an offshore trust has a Canadian resident contributor, or a Canadian beneficiary and a contributor with nexus to Canada, the trust will be deemed to be a resident of Canada and will be subject to tax in Canada on its worldwide income and capital gains. At the same time, all Canadian-resident contributors and beneficiaries will be liable jointly for the tax liability of the trust.

Are there capital gains tax exceptions in Canada? If so, please discuss. Capital gains were not taxed prior to 1 January Therefore, to eliminate any capital gains that accrued before , transitional rules apply when a taxpayer disposes of a capital property acquired before The transitional rules allow the taxpayer to reduce the proceeds of disposition when a taxpayer calculates the capital gain on the disposition of a property.

Where a taxpayer ceases to be resident in Canada at any particular time, the taxpayer is deemed by the Income Tax Act to have disposed of certain capital properties owned immediately before departure for proceeds equal to their fair market value on the departure date.

The taxpayer is also deemed to have reacquired the property immediately after ceasing to be resident in Canada at a cost of the same amount. Ownership is to be interpreted in the broadest sense, in accordance with Canadian judicial interpretation, no matter where the property is located. Certain assets are exempt from this deemed disposition rule, such as interests in Canadian and most foreign pension plans, unvested restricted share units, unexercised stock options and Taxable Canadian Property.

In addition, if the taxpayer was a resident of Canada no longer than 60 months during the month period ending on their departure date, any assets owned when the taxpayer first became a resident and still owned at the time of departure will be exempt, as well as any assets inherited during the period if still owned by the taxpayer on the departure date. A taxpayer who becomes a resident of Canada is deemed to have acquired at the time of becoming a resident each property owned at a cost equal to fair market immediately before that time.

A capital gains exemption of up to CAD, CAD1,, for the second and third categories listed below may be claimed against capital gains arising from the disposition, on or after 1 January of the following types of properties:. A taxpayer must be a resident of Canada for tax purposes throughout the entire taxation year to be eligible to claim the capital gains exemption.

Taxpayers who were only residents for part of the taxation year in question will also be considered to be qualifying residents if they were considered residents of Canada throughout the year preceding or subsequent to the year in question. Deductions permitted depend on amounts actually expended and substantiation of the expenditure is generally required. The limit is reduced by certain pension adjustments to reflect employer and individual funding of other registered pension plans.

This poses a problem for new residents of Canada earning substantial Canadian-sourced income in the year of arrival, as they are unable to contribute to an RRSP in the first year in order to reduce their taxable income. However, contributions can be made following departure from Canada for deductibility in the final reporting year or in a succeeding year. This is beneficial if there is substantial income to report in the year of departure or if there will be trailing Canadian source employment income e.

You can include an email signature? Our plan is responsible and considered, and it is going to mean more homes and good-paying jobs for Canadians; cleaner air and cleaner water for our children; and a stronger and more resilient economy for years to come. For generations, co-ops have offered quality, affordable housing to Canadians, and that is why we are making sure more co-ops are built across the country, and existing ones get the repair they need. These types of projects also help create new jobs and stimulate the economy.

This is another way that the National Housing Strategy ensures that no one is left behind. Our government is proud to invest in maintaining the affordable housing stock in Vancouver, to give a boost to hard working middle class Canadians and help tackle the housing crisis. We know that co-ops are a safe and affordable option where diverse communities can thrive, and we see co-ops as a central part of any meaningful solution to the housing affordability crisis in Canada.

Contact Translate Careers Guides Online services. Site Search:. Home, property, and development. Empty Homes Tax. Ready to declare?

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