Taxation Of Cryptocurrencies & Tokens (Part II) — Forking-Up Taxes On Forks?

Pronto.ai Inc. ("Pronto"), a San Francisco-based startup specializing in autonomous haulage systems, announced its acquisition of SafeAI Inc. ("SafeAI"), a leader in safety-driven autonomous...

Canada's federal government is seeking public input on AI transparency measures that could introduce new disclosure obligations, incident reporting requirements, and tracking mechanisms for AI systems. Organizations have until September 23, 2026 to influence the regulatory framework before it takes shape through potential legislation, standards, or mandatory requirements.

In a significant decision for the digital (crypto) asset industry, on July 13, 2023, the United States District Court in the Southern District of New York (the Court) in the matter...

Fiat-backed stablecoins are rapidly emerging as viable payment alternatives, but without a clear Canadian regulatory framework, domestic digital payments risk being overshadowed by foreign-issued stablecoins. This discussion explores the regulatory, economic, and policy considerations necessary for Canada to establish a competitive blockchain-based payment system that maintains domestic control while harnessing the full potential of digital currency innovation.

Manitoba has enacted Bill 51, the Public Sector Artificial Intelligence and Cybersecurity Governance Act (the Act), which will govern how public sector entities use AI and manage cybersecurity. The Act received Royal Assent on June 1, 2026, but is not yet in force. It comes into force on a day fixed by proclamation, which has not yet happened. Once it is in force, many of the Act's practical requirements will still depend on regulations that have not yet been written.

Today, Artificial Intelligence (AI) is no longer solely the domain of science fiction writers and Hollywood film studios.

The Government of Alberta recently confirmed its plan to implement a data centre levy framework as part of its broader AI Data Centre Strategy. The levy framework requires that large-scale data...

For the most part, waiting to speak to a human customer service representative has become a thing of the past.

Canada's National Artificial Intelligence Strategy marks a significant shift in federal AI policy, moving away from standalone legislation toward a comprehensive framework that emphasizes privacy reform, data sovereignty, and business adoption. The Strategy outlines six interconnected pillars designed to position Canada as a global AI leader while addressing regulatory gaps through existing legal frameworks and new policy tools.

Clark Wilson LLP highlights recent developments including recognition of Jeffrey Vicq in Lexpert's Technology 2026 edition and analysis of the new federal AI strategy's implications for Canadian businesses.

Canada's federal government is seeking public input on AI transparency measures that could introduce new disclosure obligations, incident reporting requirements, and tracking mechanisms for AI systems. Organizations have until September 23, 2026 to influence the regulatory framework before it takes shape through potential legislation, standards, or mandatory requirements.

Deepfakes are reaching courts. Learn how a U.S. case dismissed for AI-generated evidence and Canadian authentication rules are changing what litigators must do now.

As a non-resident engaging in activities in Canada, it is important to understand whether your activities will result in income tax being levied.

A family trust is a tax and estate planning tool widely used by family businesses in Canada. Among other things, it can be used to establish an estate freeze, facilitate the gradual transfer of wealth to the next generation, maintain a degree of control over family assets and, in some cases, provide better assets protection. Historically, family trusts have also been used in a variety of income-splitting strategies.

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.

A 2026 Ontario Court of Appeal decision reveals that construction contracts signed years after legislative reforms may still be governed by the old Construction Lien Act if the procurement process began before July 1, 2018. The ruling demonstrates how early project proposals and negotiations can determine which statutory regime applies, regardless of when the final contract was executed or where the project was ultimately built.

Canada's IPO market has undergone fundamental restructuring rather than simple recovery, with companies staying private longer and institutional investors increasingly favoring rigorous long-form offerings over alternative listing structures. The mining sector remains a critical counterweight, representing over $1.1 trillion in market capitalization and demonstrating sustained capital-raising strength even as traditional IPO activity contracted sharply between 2022 and 2024.

Quebec's new Bill 24 prohibits businesses from using a person's identity or image in consumer advertising without consent, creating significant compliance obligations for companies using AI-generated content, synthetic voices, and digitally altered spokespersons. The legislation introduces broad enforcement powers and extends liability beyond content creators to platforms that distribute or facilitate unauthorized representations.

A publicly listed REIT successfully restructured approximately $1 billion in defaulted debt through a CBCA plan of arrangement without filing for CCAA protection, demonstrating how corporate law mechanisms can serve as practical alternatives to formal insolvency proceedings. The Ontario Superior Court's decision in Re Ravelin Properties REIT also clarified that confidential restructuring negotiations do not necessarily trigger material change disclosure obligations for public companies.

Businesses dealing with consumers in British Columbia have just over one month to comply with significant new consumer protection requirements in the province. On August 1, 2026, amendments (PDF) to BC’s Business Practices and Consumer Protection Act (“BPCPA”) come into force, introducing mandatory terms for most types of consumer contracts, new rules for subscription agreements, and stronger protections against high-pressure sales tactics, among other things.