Section 116 and Recent TCP Amendments

Presented by the CBA Alberta Taxation Law (South) Section

The definition of taxable Canadian property ("TCP") is a cornerstone of Canada's non-resident taxation regime. Following the release of draft legislation by the Department of Finance on July 23, 2026, practitioners are faced with potential changes to the scope and application of the TCP rules. This presentation will review the proposed amendments, explore their impact on cross-border transactions and non-resident dispositions, and provide a practical overview of section 116 and the related compliance and withholding obligations that continue to play a critical role in transactions involving non-residents.

PRESENTERS

Amanda Bratton (Associate, McCarthy Tétrault LLP)
Tyler Warchola (Associate, McCarthy Tétrault LLP)

MEETING DETAILS

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