Starting April 1, 2026, freehold homebuyers in Ontario must register their pre-construction purchase agreement with Tarion within 45 days of signing to qualify for the maximum deposit protection coverage.

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.

By Lawyers Mortgages guide is packed with adaptable precedents, worksheets, and end-to-end guidance to help Ontario practitioners save time, reduce errors, and boost consistency in private mortgage transactions.

The Purchase of Real Estate guide in Ontario has been reviewed and enhanced to provide lawyers with all the tools necessary to manage a real estate transaction from start to finish.

Changes to the speculation and vacancy tax and a new BC flipping tax are effective from 1 January 2025. Read more...

Changes to the Toronto vacant home tax have been incorporated into By Lawyers guides.

We have updated our publications to reflect the federal government’s extension of the ban on foreign buyers of Canadian housing from January 1, 2025, to January 1, 2027.

The federal government’s criminal interest rate amendments come into effect on January 1, 2025. The criminal interest rate is lowered from a 60% effective annual rate (EAR) to a 35% annual percentage rate (APR).

An increase to the capital gains inclusion rate applies to capital gains and losses from June 25, 2024. For corporations and trusts, the rate is increased from one-half to two-thirds. For individuals, the inclusion rate is one-half of the first $250,000 and two-thirds of the remaining capital gain or loss. The By Lawyers publications have been updated to reflect these changes.

Enhanced the Retainer Instructions - Purchase Of Real Estate.

As part of the continual updates and enhancements that take place across all our guides, we have revised and updated the Real Estate guides.

New precedent added: Promissory note - No interest.

As part of the continual updates and enhancements that take place across all our guides, we have revised and updated the Real Estate guides.

As part of the continual updates and enhancements that take place across all our guides, we have revised and updated the Real Estate guides.