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In its recent decision, Thermal Exchange Service Inc. v. Metropolitan Toronto Condominium Corporation No. 1289, 2022 ONCA 186, ("Thermal Exchange Services") the ...

An allowable business investment loss (ABIL) is a type of capital loss with one special tax treatment.

According to the Federal Court decision in Abrametz v. The Queen, when a taxpayer makes a payment under a guarantee for a corporation's indebtedness, it is generally regarded that the taxpayer has acquired the rights of the creditor ...

January 11, 2024, the Canadian Securities Administrators (the "CSA") published its final amendments and changes to implement an "Access-Equals-Delivery" model (the "AED Model")...

As 2009 begins and issuers prepare to satisfy their annual public disclosure obligations, we would like to highlight some of the developments in Canadian continuous disclosure obligations during the past year.

Convertible debentures and SAFEs are important financing tools for startups, allowing founders to raise capital without immediately issuing equity and simultaneously deferring valuation discussions to future investment rounds.

For a number of reasons, income trusts have featured prominently in the business media in the last few months. One issue that has garnered its share of headlines concerns the restrictions on ownership of income trusts by non-residents that often apply under Canadian income tax law

An update on registration initiatives, including the registration of online business models, and current trends in deficiencies and acceptable practices of market participants are the focus of OSC annual summary report.

In the Report, the OSC expresses its continued concern with the use of non-GAAP financial measures.

Ms. Harrison claimed losses and other deductions in connection with her participation in two transactions in her 1988 tax return.

Since the beginning of March, 15 companies within the S&P/TSX Composite Index have gone to market to raise capital.

In June 2022, the TSX Venture Exchange ("TSXV" or "Exchange") launched its Venture Forward initiative, which offers an alternative path for listing non-traditional businesses...

The Ontario Securities Commission (OSC) has published OSC Staff Consultation Paper 45-710 Considerations for New Capital Raising Exemptions (the Paper) that discusses four concepts for new prospectus exemptions in Ontario on which the OSC is seeking feedback:

The discretionary relief orders issued in 2013 will expire when the rule amendments come into effect on September 8, 2015.

On November 27, 2014,1 the Ontario Securities Commission ("OSC") announced certain rule amendments2 that will give effect to a new capital raising prospectus exemption (the "Existing Security Holder Prospectus Exemption") for reporting issuers listed on the Toronto Stock Exchange ..

Capital markets in Canada have followed the trend experienced in global capital markets recently, showing mixed results.

On January 11, 2024, the Canadian Investment Regulatory Organization (CIRO) published for comment Phase 2 of the Rule Consolidation Project (the Project).

Many companies have stock options that are underwater (the exercise price is higher than the current share price).