Due Diligence Deskbook

Saskatchewan's new Data Centre Framework and Canada's Responsible Data Centre Development Principles establish comprehensive guidelines for data centre development, emphasizing Canadian ownership, data sovereignty, and bring-your-own-power requirements. How will these frameworks shape the future of data centre investments and operations across Canadian provinces, and what challenges remain in implementing these high-level policy priorities?

Legal professionals John Coldham and Kate Swaine provide expert insights and analysis on emerging legal developments. Stay informed about critical changes in law and regulation that may impact your business or practice. Subscribe to receive timely updates and professional guidance on navigating complex legal landscapes.

Canadian organizations developing, acquiring, deploying or using AI have until September 23, 2026 to contribute to shaping the federal government's approach to AI transparency through a public consultation. Innovation, Science and Economic Development Canada is seeking input on five key areas that could lead to new disclosure obligations, incident reporting requirements, and AI agent tracking mechanisms.

When a major manufacturer makes an investment of this scale, the business opportunity extends far beyond the four walls of the facility being built. It can create demand across an ecosystem of suppliers, subcontractors, fabricators, automation providers, logistics companies, technical service providers and component manufacturers. But that doesn’t mean it’s an automatic growth opportunity for every supplier.

Last week, the federal government unveiled AI for All, an ambitious national strategy designed to accelerate AI adoption from just over 12% today to 60% by 20341 while advancing trust, opportunity, and Canadian sovereignty as foundational principles for the country’s AI future.

Partner Heather Barnhouse sits down with Rachel Mielke, founder and CEO of Hillberg & Berk, to discuss her journey from designing jewelry at her kitchen table in Regina to building a nationally recognized Canadian brand.

Le gouvernement canadien et les provinces intensifient leurs efforts pour soutenir l'innovation nationale face aux perturbations géopolitiques et à la concurrence mondiale. De nouveaux programmes de financement, sources de capitaux et initiatives axées sur le talent visent à commercialiser la recherche, préserver la propriété intellectuelle canadienne et attirer des investissements dans des secteurs stratégiques comme l'IA, les sciences de la vie et la défense.

Canada's National Artificial Intelligence Strategy, AI for All, establishes a comprehensive framework built on six pillars designed to protect citizens, empower participation, drive economic prosperity, build sovereign infrastructure, scale domestic champions, and forge global partnerships. The strategy outlines specific legislative initiatives, funding commitments, and policy measures across priority sectors including healthcare, energy, transportation, agriculture, and manufacturing. With trust positioned

Canadian Governments Invest in Innovation, Talent and Domestic Competitiveness — Federal and provincial governments, frequently alongside private-sector partners, have introduced a series of new funding programs, capital sources and talent initiatives designed to support the retention and growth of technology, intellectual property and human capital in Canada. This edition's Market Insight is a summary of recent initiatives that are of particular relevance to companies, founders and investors operating in Canada’s innovation economy.

In this episode, Ellen Bessner and Brendan Monahan dig into one of the biggest barriers to effective financial planning: lack of communication between investors and advisors. Both sides often avoid reaching out — investors don't want to "bother" their advisor, and advisors worry about appearing intrusive.

‘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’.

Effective September 8, 2026, Canada implemented retaliatory tariffs on certain U.S. goods in response to the initial 50% tariffs imposed by the US under Section 338 of the Tariff Act of 1930. To operationalize these measures, the Canada Border Services Agency (CBSA) issued Customs Notice 26-23, establishing binding administrative rules on how the surtax will be applied, calculated, and collected.

The recent breakdown of Canada-US trade talks and the tariff measures that followed have prompted Canadian businesses to reassess how they manage cross-border trade. While higher costs may be the most immediate concern, the broader challenge is the unpredictability that cannot be treated as a temporary anomaly.

Private corporations governed by the Canada Business Corporations Act (the “CBCA”) should ensure that their register of individuals with significant control (an “ISC Register”) is complete, accurate and up to date. Corporations Canada has begun issuing official inquiries to certain CBCA corporations in connection with their ISC Register filings, particularly where a corporation has reported that it has no individuals with significant control (“ISCs”).

With Labour Day now behind us, Parliament Hill is gearing up for its September 21 return. Canada’s counter-tariffs on nearly $28 billion in American goods are now in force, and the United States has already escalated in response: President Trump has signed measures to ban certain Canadian alcohol, dairy-related products, molasses, non-alcoholic beer, motorcycles and mopeds from entering the U.S. market as of September 29, while modifying the list of Canadian goods subject to 50% tariffs effective September 15 and directing action to remove Canadian-origin products from U.S. government procurement schedules.

On July 15, 2026, the Competition Bureau (the “Bureau”) released its proposed Cartel Enforcement Guidelines (the “Guidelines”) for public consultation. The Guidelines, intended to improve transparency and predictability, provide the Bureau's updated enforcement framework for sections 45 to 49 of the Competition Act (the “Act”), consolidating and modernizing guidance previously contained in the Bureau's Competitor Collaboration Guidelines and Enforcement Guidelines on wage-fixing and no-poaching agreements.

The Government of Alberta has reportedly become the first jurisdiction in Canada to use artificial intelligence (“AI”) in the initial drafting of the Alberta Whisky Act (the “Whisky Act”). The Whisky Act, which came into effect on May 21, 2026, establishes new standards and definitions for what qualifies as “Alberta Whisky”, including requirements relating to production standards, ingredients, and processes. According to the province, AI was used as part of the drafting process, with government officials and legislative counsel retaining responsibility for review, revision, and all levels of approval.

The Ontario Court of Appeal recently released its decision in Wigdor v. Facebook Canada Ltd., addressing two significant issues for Ontario employers: the enforceability of termination clauses that purport to limit an employee's entitlements, and the application of the Employment Standards Act, 2000 (ESA) to equity-based compensation documents such as Restricted Stock Unit (RSU) agreements.

On June 20, 2025, the Supreme Court of British Columbia released its decision in Lorval Developments Ltd. v. Langley (Township), 2025 BCSC 1148, setting aside the Township of Langley’s Community Amenity Contributions Policy (the “Policy”) on the basis that it amounted to a mandatory amenity payment regime without statutory authority. For local governments, developers, and landowners, this decision is significant because it confirms that municipalities cannot require community amenity contributions ("CACs") as a condition of rezoning unless expressly authorized by statute

A regulatory shift now under consideration in Ontario could reshape how the province’s medical aesthetic clinics operate. The proposal, which would change how nurses are authorized to administer medical aesthetic services, invites a broader look at how Ontario currently regulates cosmetic injections and how the proposed changes would align the province more closely with the regulatory frameworks already in place elsewhere in Canada. While these procedures are often marketed as routine “spa” services, they remain medical acts that involve prescription products and carry clinical risks.