Davidow & Nelson Blog


The eligibility periods for several personal income replacement COVID-19 benefits have been extended: the previous limit of 26 weeks for the Canada Recovery Benefit (CRB) and Canada Recovery Caregiver Benefit (CRCB) will be extended by 12 weeks to 38 weeks; the previous limit of two weeks for the Canada Recovery Sickness Benefit (CRSB) will be extended to four weeks; and the… Read more »

Major Repair Expenses: RENTAL PROPERTIES

In a February 11, 2021 Tax Court of Canada case, the deductibility of rental expenses for a condo unit that underwent major repairs was considered. In 2010, major structural repairs (the exterior repairs) commenced on an entire condo complex. As a result, the taxpayer lost the tenants for his particular unit, and was unable to replace them. As the property was empty, the taxpayer… Read more »