Myron Mallia-Dare And Christopher Fallis Publish On The Winter 2024 Issue Of Deal Points

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

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.

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...

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

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.

The CSA announced today that the transition of responsibility for the CSA national systems is being deferred.

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

Twelve years after the Supreme Court of Canada's landmark Bhasin decision, the doctrine of good faith has fundamentally reshaped Canadian contract law. This article examines how courts now scrutinize...

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.

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.

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 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.

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.