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The Securities and Exchange Commission ("SEC") Chairman has released the much anticipated SEC Staff Report entitled "Implications of the Growth of Hedge Funds". The Report follows an investigation into the operations and practices of the largely unregulated US hedge fund industry conducted by the Staff of the SEC.

On December 19, 2008, the Supreme Court of Canada released reasons supporting its June 20, 2008 decision to unanimously overturn the controversial Québec Court of Appeal decision and approve BCE’s proposed plan of arrangement.

With markets benefiting from incentives from government assistance programs and a low interest rate environment...

Paul Donald, a former Vice-President of RIM, was attending a dinner party after a golf event, when he became aware of information pertaining to RIM’s ongoing interest in acquiring Certicom Corp.

Let’s be honest: reviewing your finances isn’t at the top of anyone’s to-do list. If you work in a law firm, as an assistant, administrator, or business professional, you likely spend your days...

The Canadian Securities Administrators have now published the new National Instrument 52-109 – “Certification of Disclosure in Issuers’ Annual and Interim Filings” (NI 52-109), which is scheduled to come into force on December 15, 2008.

In an effort to ease regulatory pressures and improve access to Canadian public capital markets, on April 17, 2025, the Canadian Securities Administrators...

The recent surge in interest in prediction markets has attracted the expected regulatory attention from securities and commodity futures regulators in Canada.

On October 17, 2013, the BC Securities Commission released a report titled "BC Junior Mining at a Crossroads: Executive Management's Perspective"

An estate trustee (also known as an executor) is responsible for discharging the terms of the deceased's testamentary documentation (i.e. will(s) and/or codicil(s)),...

Global private credit markets are experiencing growth as lenders respond to volatility in debt markets. Recently, Torys' Private Credit team attended the Markets Group Private Credit Canada Conference...

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 recently-proclaimed amendments to the Ontario Securities Act that create causes of action for investors in the secondary market with respect to misleading, insufficient or late disclosure will become effective on December 31, 2005. This update considers how the new regime will affect mutual funds and other investment funds that are reporting issuers.

There is no doubt that carrying debt is stressful. However, carrying debt and the angst that accompanies it are very common in Canada. A recent Ipsos poll revealed that most Canadians...

How to know if a client relationship poses a potential conflict and what to do about it...

The effects of recent measures to broaden the investigative and enforcement powers of securities regulators began to be felt in 2024.

In April 2025, the Canada Revenue Agency (CRA) issued the Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, which can be relied upon as the accurate summary of the CRA's interpretation regarding subsection 15(2) of the Income Tax Act (ITA) and its related provisions.

On October 21, 2005, the Canadian Securities Administrators decided to modify the qualification, disclosure and other requirements of the short form prospectus system and published new National Instrument 44-101 Short Form Prospectus Distributions, along with a new Companion Policy and a new short form prospectus form