Toxics/ GHG Reporting Deadline Put Off

‘Interest’ is deductible in terms of section 24J(2) of the Income Tax Act. The term ‘interest’ is defined to include any interest ‘or similar finance charges’. The meaning of ‘similar finance charges’ has been uncertain since the 2016 amendment replaced the broader expression ‘related finance charges’ with ‘similar finance charges’. Under the previous wording, the SCA held in CSARS v South African Custodial Services that various costs closely connected to obtaining finance, including guarantee, advisory, margin, commitment, legal and administration fees, qualified as ‘related finance charges’.

L'OCRI continue d'utiliser des dispenses pour relever les défis pratiques liés à la réglementation des courtiers membres. Les dispenses accordées en 2025 visaient plusieurs domaines récurrents, notamment les activités de négociation, la double inscription, les cryptoactifs, le prêt de titres et l'assurance des compétences, démontrant une approche de réglementation fondée sur des principes et la proportionnalité.

GP stakes transactions—namely, minority investments by third-party investors in a private asset manager—were once viewed primarily as a founder liquidity tool. The market, however, has evolved well beyond that original story, with these transactions increasingly framed as strategic partnerships rather than mere financing events.

The AI boom is creating unprecedented demand for GPUs, servers, power systems, cooling infrastructure, and other data center assets in Canada. As highlighted in the Equipment Lease & Finance Association’s (ELFA) recent article, as part of the data center “gold rush,” equipment finance has become a critical part of the capital stack supporting data center development, with lenders increasingly financing GPU-backed infrastructure and related technology assets. Canada’s cooler environment, expansive geography and access to abundant water and electricity in certain provinces, make the country a desirable location to build data centers.

The Planning Gap, with Shannon Lee Simmons. This episode focuses on the gab between having a financial plan and implementing it...

The arrival of prediction markets in Canada has introduced a wave of practical challenges and emerging legal and regulatory issues, including questions relating to the scope of permissible trading, the limitations of traditional market surveillance, and new dynamics relating to the use of confidential information.

Le 29 juillet 2026, l'OCRI et les ACVM ont publié l'Avis conjoint 81-339 concernant les pratiques sectorielles à l'égard des fonds négociés en bourse à l'étranger. Cet avis traite des obligations de prospectus et d'inscription pour les gestionnaires de FNB étrangers, ainsi que des obligations de connaissance du produit, du client et de détermination de la convenance pour les courtiers. Les gestionnaires et courtiers doivent maintenant évaluer leurs pratiques

The Canadian Securities Administrators and CIRO have issued guidance clarifying their regulatory stance on event contracts and prediction markets. While declining jurisdiction over sports and entertainment-based contracts, regulators maintain oversight of event contracts tied to economic and financial indicators, creating a nuanced framework that requires careful analysis of each product's structure and underlying event.

Canadian securities regulators have established a limited framework for prediction markets, restricting which event contracts can be offered to investors and under what conditions. While certain economic and financial forecasts may be traded through authorized dealers, contracts based on political events, sports, or entertainment remain prohibited, and compliance with securities law does not resolve potential exposure under criminal gambling provisions.

La réglementation des cryptomonnaies stables au Canada évolue alors que les autorités en valeurs mobilières maintiennent leur supervision des activités de négociation. Une décision récente de la Commission des valeurs mobilières de l'Ontario ouvre une nouvelle voie pour la négociation réglementée de cryptomonnaies stables sans obligation d'inscription, offrant une perspective importante pour les participants du marché qui souhaitent faciliter

A foreign franchisor has delivered a compliant Franchise Disclosure Document to a promising Canadian candidate. The fourteen-day period is running. Site selection is underway. Then, eight days in, something happens: the landlord renegotiates a lease term, a key supplier is replaced, an executive who is named in the disclosure document resigns, or the franchisor is served with a claim that did not exist when the FDD was assembled.

A serious traumatic brain injury can affect far more than a person’s physical health. Many people experience ongoing problems with memory, attention, fatigue, emotional regulation, relationships, and work. In the most severe cases, these impairments may qualify as a catastrophic impairment under Ontario’s Statutory Accident Benefits Schedule (“SABS”).

As students across Ontario prepare to head back to school, our roads will once again become busier with school buses, young pedestrians, cyclists, and families making their way to and from school.

Canada's federal government has announced a $3.5 billion rapid response support package in anticipation of retaliatory tariffs against the United States, introducing new temporary employment insurance measures and workforce retention programs. The package extends EI benefits, waives waiting periods, and creates funding opportunities for employers to retain and retrain workers rather than implement large-scale layoffs.

Foreign franchisors expanding into Canada often possess financial statements prepared under various accounting frameworks. Understanding whether existing audited, reviewed, or compiled statements satisfy Canadian franchise disclosure requirements is essential to avoid costly delays and legal exposure. This analysis examines the critical distinction between accounting standards and assurance standards...

Recent amendments to Ontario's freedom of information laws have sparked controversy by creating exceptions for ministerial records, while the federal government introduces sweeping privacy legislation...

Foreign franchisors expanding into Canada face critical decisions about accepting deposits before providing franchise disclosure. Understanding when a refundable deposit crosses legal boundaries can determine whether your franchise relationship begins on solid ground or creates statutory rescission risks that emerge after substantial investment.

The Ontario Court of Appeal has issued a landmark decision that may finally bring predictability to termination clause litigation. For years, employment agreements have been struck down over seemingly harmless phrases, leaving employers and employees uncertain about enforceability. Will this new ruling restore common sense to contractual interpretation, or will technical challenges continue to dominate employment law disputes?

Since 2019, Siskinds LLP has represented the plaintiffs in proposed JUUL class actions across Canada, alleging that the e-cigarette devices are hazardous products but were falsely marketed as a desirable, safe and healthier alternative to smoking. These Canadian lawsuits allege the defendants failed to properly inform Canadians, especially children, adolescents and young adults, of the dangers associated with the use of JUUL products.

When professionals entrusted with the care of children exploit their positions of authority for harmful purposes, the impact extends far beyond the abusive acts themselves. This examination explores the complex dynamics of institutional sexual abuse, the barriers survivors face in coming forward, and the legal pathways available for pursuing accountability when systems fail to protect those in their care.