Who Is The True Donor?

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.

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

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...

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.

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.

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.

Earn-out clauses have become increasingly popular in M&A transactions, particularly during periods of economic uncertainty, as they help bridge valuation gaps between buyers and sellers by tying a portion of the purchase...

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

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 19, 2021, the Ontario Ministry of Government and Consumer Services (the "Ministry") will open the online Ontario Business Registry ("OBR").

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).

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.

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...

Newfoundland and Labrador's House of Assembly has approved a landmark definitive cooperation and implementation agreement that would replace the 1969 Churchill Falls Power Contract, pair the redevelopment of Churchill Falls with the Gull Island project, and establish new transmission pathways through Québec. The agreement faces political uncertainty in Québec ahead of the October 2026 provincial election...

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

The Supreme Court of Canada annulled a federal election in Terrebonne, Quebec after a single mail-in ballot went uncounted due to an Elections Canada administrative error—a postal code mistake that directly affected the one-vote margin of victory. In a 6-3 decision, the majority clarified that serious administrative errors can constitute "irregularities" under the Canada Elections Act even without fraud or intentional wrongdoing, fundamentally reshaping how courts balance electoral integrity against v

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.

As all registrants know, reporting entities including advisers and dealers are required to report suspicious transactions for money laundering or terrorist financing to the Financial Transactions and Reports Centre of Canada.