CRA New Video On Gift Certificates And Gift Cards

Canada and Germany are making unprecedented investments in AI infrastructure and safety research, while major players like Cohere, OpenAI, and Bell position themselves in a rapidly evolving landscape of technology sovereignty. How will these strategic moves reshape the global AI race and what do they mean for businesses navigating data residency, vendor relationships, and emerging regulatory frameworks?

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.

On January 1, 2004, the <I>Limitations Act, 2002</I> came into force in Ontario. This statute governs the limitation periods applicable to claims governed by the law of Ontario. The new statute makes significant changes to limitation periods generally. These changes will have a significant impact on claims related to pension matters.

The idea that banks should invest in large-scale replacement of legacy systems has had some traction. Current core banking systems, replacement proponents suggest, are decades old and simply can't serve banks effectively anymore, on a host of levels.

The Canada Investment Summit generated nearly $500 billion in investment commitments, but the critical challenge now lies in converting this momentum into active development. This analysis examines the legal, commercial and strategic conditions required to move investment commitments toward execution, exploring how economic sovereignty, project readiness and sector-specific opportunities will shape Canada's path from capital allocation to operational delivery.

Jake Bullen has been appointed by the Law Society of Ontario to the Business Law Advisory Working Group.

Saskatchewan's new Data Centre Framework and Canada's Responsible Data Centre Development Principles establish comprehensive guidelines for data centre development, emphasizing Canadian ownership, data sovereignty, and bring-your-own-power requirements. How will these frameworks shape the future of data centre investments and operations across Canadian provinces, and what challenges remain in implementing these high-level policy priorities?

Last week, the federal government unveiled AI for All, an ambitious national strategy designed to accelerate AI adoption from just over 12% today to 60% by 20341 while advancing trust, opportunity, and Canadian sovereignty as foundational principles for the country’s AI future.

On December 5, 2024 the federal government announced the Canadian Sovereign AI Compute Strategy (the Strategy). The Strategy outlines three elements to bolster investments...

Policy and business leaders in 2026 are confronting disruptive global forces that pose daunting economic and financial risks while also transforming markets and creating avenues for growth over the next years.

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 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.

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

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...