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The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.

The powerful <I>Mareva </I>or freezing injunction prevents a party from removing, spending, or dissipating funds in the course of litigation. It is issued to prevent a party (usually a <I>prima facie </I>fraudster) from depriving a creditor of the benefits of a final judgment.

Le 21 novembre 2024, le Bureau du surintendant des institutions financières (BSIF) a émis sa publication trimestrielle de changements réglementaires.

Following public consultation, the Office of the Superintendent of Financial Institutions recently published the final versions of new Guideline E-19: Own Risk and Solvency Assessment and amended Guideline A-4: Regulatory Capital and Internal Capital Targets.

This is the eighth bulletin in our "Plan for the Ban" series regarding prohibitions and increased regulation of single-use plastics relevant to Canadian businesses and companies...

On October 11, 2012 the Basel Committee on Banking Supervision (Basel Committee), working with the Financial Stability Board, finalized and released its twelve principles for the assessment methodology and higher loss absorbency (HLA) requirements for domestic systemically important banks (D-SIBs).

After unprecedented capital raising in 2008 and 2009, capital market activity for Canadian financial institutions was slow in the first part of this year.

The content in this client alert is the author's own expressed views and is only for informational purposes. The content contain within the client alert does not constitute legal or professional advice.

On October 19, 2015, the Office of the Superintendent of Financial Institutions (OSFI) published for public consultation a draft of Guideline E-22 — Margin Requirements for Non-Centrally Cleared Derivatives.

The Basel Committee on Banking Supervision (BCBS) and the International Organization of Securities Commissions (IOSCO) released a second consultative document.

The LAR Guideline deviates very little from the draft; no significant modifications to the substantive components were introduced.

On March 31, 2020, the Autorité des marchés financiers (AMF) announced new measures aimed at minimizing the impact of COVID-19 on Quebec's financial system.

A recent ruling of the Ontario Court of Appeal, Bank of Nova Scotia v. Williamson, provides an opportunity to address the divergent ways that limitation periods in different provinces apply to various forms of demand obligation.

In its recent decision in Century Services Inc. v. Canada, the Supreme Court of Canada (the "SCC") held that, in the context of a Companies’ Creditors Arrangement Act (the "CCAA") proceeding, the Crown does not have a superpriority claim over the property of a debtor for unremitted goods and services tax ("GST") amounts.

On Sept. 11, 2025, the Office of the Superintendent of Financial Institutions (OSFI) published updates to several guidelines and initiatives as part of its Quarterly Release Day.

The Office of the Superintendent of Financial Institutions ("OSFI"), Canada's principal bank and insurance solvency and prudential regulator, published an updated version of Guideline B-15...

On April 2, 2009, the Supreme Court of Canada issued an important decision in “B.M.P. Global Distribution Inc. v. Bank of Nova Scotia”, 2009 SCC 15, addressing whether a bank’s customers could recover amounts debited from their accounts by their bank when it was discovered that the original source of the credits was a forged cheque.