Issuing Official Tax Receipts

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

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.

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.

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...

BuildDirect.com closes $20M private placement, reverse take-over, and lists on the TSX-V.

NOT SO LONG AGO, IT SEEMED THAT if you could successfully defend a preliminary injunction hearing (and, if necessary, a motion for an injunction pending appeal) and merge, there appeared to be a judicial tendency, and perhaps even a willingness by enforcers, to end the battle and not seek to "unscramble" your merger.

On February 19, 2019, GTY Technology Holdings Inc. ("GTY"), a special purpose acquisition company traded on the NASDAQ and which was formed to consummate a business combination

Putting a unanimous shareholders' agreement in place is an exercise in good governance. It gives a group of owners an agreed framework for running the corporation, sharing its profits and dealing with the departure of a shareholder, and it settles those questions at a point when everyone is still working well together. Every agreement is different, because the answers depend on who the shareholders are and what each of them wants from the business.

When companies grow and evolve, their business processes often become more intricate, and operational challenges can emerge if technology solutions do not align with new demands.

Changes to the Income Tax Act in 2023 will require bare trusts to report annual beneficial ownership information.

The United States has escalated its trade dispute with Canada by imposing import bans on alcoholic beverages, dairy products, and motorcycles under Section 338 of the Tariff Act of 1930, while Canada responds with matched counter-tariffs on $27.6 billion worth of U.S. goods. Following the collapse of bilateral negotiations in August 2026, both nations have entered an unprecedented phase of trade restrictions that extends beyond traditional tariffs to include procurement exclusions and threatens further auto

On July 2, 2026, the Canada Revenue Agency (CRA) published its updated Guidance on the Common Reporting Standard (Updated CRS Guidance).

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...

Canada's inaugural Investment Summit in September 2026 aims to attract $1 trillion in investment across defence, infrastructure, Indigenous partnerships, technology, energy, critical minerals and agriculture. This analysis examines the federal measures shaping the Summit's agenda and outlines the key legal, regulatory and structuring considerations businesses and investors should evaluate when assessing nation-building opportunities in Canada.

On July 16, 2025, the minister of Justice of Québec released a draft regulation clarifying the obligations of manufacturers and merchants under the legal warranty of good working order...

Agentic AI, a new threat: The report identifies AI agents as an emerging trend that presents many risks to investors, firms, and markets, such as agents acting beyond the user's intention and the unintentional use or disclosure of sensitive information. Firms are encouraged to develop the necessary supervisory frameworks specific to agentic AI

On March 15, 2019, Education Minister Lisa Thompson announced plans to increase class size for high school and some elementary grades.

The safe and efficient operation of connected and autonomous vehicles ("CAVs") depends on CAVs communicating with various systems and actors.

The Canadian Investment Regulatory Organization (CIRO) released its latest annual compliance report (the Report) which details areas of focus for CIRO-regulated dealers in 2026 and beyond.

A major U.S. vendor agreement has established a rigorous new AI safety standard for educational technology, prohibiting the use of student data for AI training and enforcing strict data minimization. While the standard does not directly bind vendors in Canada, Canadian school boards can leverage this precedent to demand equivalent contractual protections and strengthen their own AI governance frameworks.