CRA Releases Draft Guidance On New Qualifying Disbursements Rules, Invites Feedback

The eighth annual Blakes Canadian Public M&A Deal Study focuses on recurring and emerging issues in the structuring and negotiation of Target-supported public company acquisitions in Canada.

Kaitlin Mak is a legal professional at Gowling WLG, a global law firm. This profile page provides information about her practice areas, experience, and professional background. Learn more about her expertise and how she can assist with your legal needs.

Alternative practice structures (APS), already firmly established in the United States, are generating significant interest and activity in the Canadian market, particularly in regard to accounting firms.

In Ontario's fast-paced and constantly changing business landscape, contracts are the basis of all commercial relationships in law. Whether you're a businessperson ordering stock for resale, a tech firm providing...

What are the essential requirements for franchise disclosure documents in Ontario? Jennifer Shayko breaks down the key legal obligations franchisors must meet when preparing disclosure documents under the Arthur Wishart Act, covering content requirements, delivery methods, and critical timing considerations that can impact franchise agreements.

Christopher Anderson and Michael Kandev are featured legal professionals at Davies Ward Phillips & Vineberg LLP, a prominent law firm. Their professional backgrounds and expertise are highlighted through biographical information and imagery from the firm's Toronto office.

The amendments were developed with the input of stakeholders, including members of the judiciary, the legal profession, government ministries and the public, in response to ongoing concerns regarding chambers delays, scheduling inefficiencies, inaccurate time estimates, and matters that are set down for hearing but ultimately do not proceed as scheduled

The Court does not have discretion under the Ontario Business Corporations Act ("OBCA") to refuse a shareholder's request for the corporation to produce audited financial statements.

Explore the legal structures available for conducting business in Canada, from corporations and partnerships to branch operations. Understand key considerations including director residency requirements, shareholder rights, liability protections, and the strategic choice between federal and provincial incorporation for foreign investors entering the Canadian market.

On October 25, 2022, the Ontario Securities Commission ("OSC") adopted a new self-certified investor prospectus exemption under Ontario Instrument 45-107 (the "Exemption")...

Ontario commercial truck drivers with less than two years of heavy-truck experience must now pass a practical road test administered by Quebec's SAAQ before transferring their licence to operate heavy vehicles in the province. This new requirement follows fatal collisions and an Ontario Auditor General audit that exposed significant gaps in training standards and provider oversight. Carriers operating across the border need to factor these requirements into workforce planning, recruitment timelines, and dis

Keeping up with employment law in Canada used to be a marathon. Now, it's a sprint. For employers in Québec, Ontario, and British Columbia, a significant volume of new legislation...

Canada's federal government has proposed the Productivity Mega Deduction, offering permanent 100% first-year expensing for depreciable property and Canadian development expenses in the mining sector. How will this transformative tax measure reshape investment strategies and project economics for mining companies operating in Canada?

On September 15, 2026 (“Announcement Day”), the Department of Finance released draft legislative proposals to implement the “Productivity Mega Deduction,” permanent 100% first-year (“immediate”) expensing for a wide range of new or used depreciable property and for Canadian development expenses (“CDE”)...

Foreign companies hiring Canadian employees or allowing remote work from Canada face immediate payroll obligations that begin the moment employment duties are performed on Canadian soil. Understanding income tax source deductions, CPP and EI premiums, provincial payroll taxes, and director liability rules is essential for compliance, regardless of whether the employer maintains a physical Canadian presence.

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.

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.

With less than two weeks before the October 1, 2026 effective date, British Columbia has paused the planned expansion of Provincial Sales Tax (“PST”) to professional services, a measure many businesses and their advisors had already spent months preparing for.

Starting in 2027, all Ontario project owners with contracts entered into on or after January 1, 2026, and most owners with contracts dating back to July 1, 2018, must start releasing statutory holdback to their contractors on an annual basis. This requirement is the latest in a series of construction payment reforms under Ontario’s Construction Act. It replaces the traditional model of retaining holdback until substantial performance. Owners and contractors who fail to comply with the notice and payment timelines face exposure to interest claims, payment disputes, and adjudication proceedings.

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.