Issuing Official Tax Receipts

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.

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.

Today, November 5, 2026, the Honourable François-Philippe Champagne, Minister of Finance, tabled a new federal budget (“Budget 2026”), setting out the Government of Canada’s spending promises and policy proposals for the next year and beyond.

Ontario's PULSE report and Bill 140 propose sweeping governance reforms for municipally owned electricity distribution utilities and their holding companies, mandating independent boards and new capital planning requirements by 2027. These changes aim to attract institutional investment for $120 billion in infrastructure expansion, but will require utilities to restructure shareholder agreements, recruit new directors, and implement complex governance arrangements within an extremely compressed timeline.

Rising costs of living create challenges for, especially, families with young children. To address child care accessibility and affordability...

Are you considering a career in real estate and construction? Get invaluable advice directly from Mason Bennett, CFO at Beedie. Start your journey on the right foot.

Canadian boards are increasingly likely to receive take-private proposals as private equity activity surges, with $26.5 billion deployed in 2025 and mega-deals dominating 2026. Directors must navigate complex fiduciary duties, regulatory requirements, and stakeholder interests while maintaining defensible processes that withstand scrutiny.

On August 13, 2026, the Government of Ontario released the draft framework for its Data Centre Playbook (the “Playbook”), a policy tool that will inform the government’s decisions on which data centres may connect to Ontario’s electricity grid.

In September 2026, the House of Commons Standing Committee on Finance (the Committee) released its recommendations for the 2026 Federal Budget. While these recommendations do not form part of the Budget itself, they provide insight into current political policy priorities and proposals that may be reflected in future legislative and fiscal initiatives. In this article, we highlight several recommendations of particular relevance to charities and not-for-profit organizations, with a specific focus on the proposed social sector fund.

The Canadian Investment Regulatory Organization (CIRO) is developing a series of three targeted compliance bulletins to help Dealer Members and Approved Persons apply the Client Focused Reforms (CFRs) in practice. The bulletins build on Joint CSA/CIRO Staff Notice 31-368 Client Focused Reforms: Review of Registrants’ Know Your Client, Know Your Product and Suitability Determination Practices and Additional Guidance, and respond to recurring deficiencies and areas of uncertainty identified through compliance examinations.

On March 5, 2025, Canada published a Final State of PFAS Report finding that the entire class of per- and polyfluoroalkyl substances (PFAS)...

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

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.

The Supreme Court of Canada held its second annual ceremony marking the opening of the judicial year at its temporary home in the West Memorial Building, with Chief Justice highlighting the Court's increased caseload and architectural features. What significant constitutional and legal challenges will the Court address in its fall 2026 session, including cases on firearm regulations, Crown immunity, and vicarious liability?

The Canadian Investment Regulatory Organization’s (CIRO) proposed Incorporated Approved Person model could materially change how client-facing advisors structure their businesses and receive compensation with significant impacts to sponsoring firms. The proposed rule amendments, published on July 9, 2026, would introduce a harmonized incorporated compensation option for client-facing Approved Persons across CIRO regulated dealers. Comments are due November 6, 2026.

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

The Government of British Columbia has published the Restricted Insurance Agent Licence Regulation, introducing a new restricted licensing framework...

In June 2022, Health Canada introduced new nutrition labelling regulations for prepackaged foods. A key feature of these regulations is the mandatory use of a front-of-package (FOP) nutrition symbol...

​The amendments to the Contaminated Sites Regulation, which take effect November 1st, 2017, will incorporate new soil, water, and vapour standards.

Since April 1, 2021, residential projects of at least 450 m² (about 5 units or more) in Montréal have been subject to the By-law for a Diverse Metropolis (the BDM).