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The Ontario Securities Commission (OSC) issued OSC Staff Notice 51-721 – Forward-Looking Information Disclosure (the Notice) which deals with the disclosure of forward-looking information (FLI). The Notice summarizes the results of OSC staff review of FLI contained in continuous disclosure documents of reporting issuers in Ontario.

The Court of Appeal held that a debtor’s foreign currency loss arising on the redemption of debentures was deductible from business profits under a specific Canadian tax rule, but the Court’s reasons may have broader consequences. In some situations, taking immediate action may result in significant tax savings.

In 1973, the federal government introduced measures aimed at stimulating investments in residential mortgages by the private sector.

Welcome to our guide on navigating legal procedures in Ontario. Whether you're a local business or a foreign entity operating in the province, understanding the legal landscape...

Crypto-assets are described by Canada Revenue Agency (CRA) as digital assets that exist on a cryptographically secured distributed ledger (or similar technology)...

On December 19, 2013, the Canadian Securities Administrators published final amendments to National Instrument 31-103 "Registration Requirements, Exemptions and Ongoing Registrant Obligations" and the related Companion Policy.

In recent years, the landscape of mergers and acquisitions (M&A) financing in private equity (PE) has experienced significant changes. Rising costs of debt and fluctuating availability...

Bill 92, An Act to amend various provisions mainly with respect to the financial sector (2025, chapter 16) (Act), which was tabled before Quebec's National Assembly by Finance Minister Eric Girard last spring...

In a time of accelerating change, Canadian banks have done far more than what’s necessary to survive over the past year. As many global banks struggled to regain their pre-crisis position, Canada’s Big Six banks leveraged their well managed, well regulated and well capitalized standing to actively pursue their growth strategies.

Canada's capital markets operate within the "closed system" intended to protect the general investing public and to ensure regulatory control over the issuance and trading of prospectus-exempt securities.

Eight years after the Canadian Securities Administrators (CSA) adopted fundamental amendments to Canada's take-over bid regime in May 2016, regulators and other market participants continue to grapple.

The British Columbia Securities Commission ("BCSC") has published its 2012 Mining Report (the "BCSC Report") which highlights common disclosure deficiencies by mining issuers and provides guidance on topical issues that materialized during 2012.

During the financial crisis, Canadian banks and other mortgage lenders relied heavily on securitization programs sponsored by Canada Mortgage and Housing Corporation.

China is implementing financial reforms intended to increase acceptance of the Chinese currency, Renminbi (RMB), as a global transaction and investment currency. These initiatives include measures to establish North America's first RMB trading hub in Canada.

由于最近的新冠病毒肺炎疫情给经济带来冲击，...

Under section 2 of the Partnership Act (Ontario), a partnership is defined as the relationship that coexists "between persons carrying on a business in common with a view to profit".

It is generally well understood that securities laws prohibit "tipping," the selective sharing of material non-public information ("MNPI") about an issuer, except where such disclosure...

In Canadian capital markets, the act of "tipping", being the selective sharing of material non-public information (MNPI) about an issuer...