The new GST/HST first-time home buyers’ rebate offers up to $50,000 in tax relief, representing a major change that can directly benefit clients purchasing newly constructed or substantially renovated homes with agreements of purchase and sale entered into on or after March 20, 2025. Practitioners need to understand the eligibility rules, rebate calculations, and application process to ensure clients are advised accurately and can maximise the benefit available to them.

New AI prompts have been added to the Corporations, Trusts, Partnerships, and Joint Ventures matter plans, helping lawyers efficiently compare client instructions with draft agreements and strengthen risk management.

A festive interview with Mr Claus concerning certain legal complexities of Christmas.