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Earlier this year, the Canadian Securities Administrators (the "CSA") adopted National Instrument 24-101 – Institutional Trade Matching and Settlement ("NI 24-101" or the "Rule").

Solvent liquidations are often regarded as an orderly process, but the recent Noal case shows they have exacting requirements. When a company enters a members' voluntary liquidation (MVL)...

Concerned about the amount of unpaid tax debt and challenges that the IRS faces in collecting that debt, Congress passed the Fixing America's Surface Transportation (FAST) Act which added Section 7345

Un petit nombre de sociétés ouvertes au Canada pourraient bientôt être en mesure de se retirer du régime de communication trimestrielle des résultats financiers en faveur d'un nouveau cadre d'information semestrielle

In the past 18 months, interest rates have become increasingly topical and relevant to consumers, businesses and banks alike.

When an individual passes away, the property and assets s/he leaves behind are collectively referred to as her/his estate.

In April 2025, the CRA issued the Income Tax Folio S3-F1-C2, Deemed Interest Benefit on Shareholder Loans and Debts, which can be relied upon as the accurate summary of the CRA's interpretation (which is not necessarily correct) …

The Canadian Securities Administrators ("CSA") are adopting a new National Instrument 55-104 Insider Reporting Requirements and Exemptions (the "New Instrument") and Companion Policy 55-104CP Insider Reporting Requirements and Exemptions (the "New Policy") (together, the "New Materials").

On November 25, 2011, the Canadian Securities Administrators (CSA) published for comment proposed amendments to the rules related to "pre-marketing" and "marketing" activities in connection with prospectus offerings (the Proposals).

In its recent decision in Orange Capital, LLC v Partners Real Estate Investment Trust,1 the Ontario Superior Court addressed an interesting issue with respect to the interpretation of the operation of an advance notice policy (the "Policy").

2010 did indeed mark the end of a historic decade in mining dealmaking. While it remains to be seen if we will ever see another decade like it, we do think 2011 will be another record-setting year for mining M&A.

Personal finance is a top calendar-turning priority for many Canadians, with perennial goals like "save more," and "pay off debt" near the top of the list. Great, yes, do those things...

When multiple guarantors share liability for a debt and one pays more than their proportionate share, can they recover the excess from co-guarantors? This analysis examines the equitable Right of Contribution among joint and several guarantors, exploring how much can be claimed, limitation periods for recovery, and whether contractual indemnities provide additional protection beyond common law remedies.

On March 27, 2013 the Canadian Securities Administrators (CSA) published for a 90-day comment period proposed changes to the regulatory regime governing investment funds pursuant to Phase 2 of its Modernization of Investment Fund Product Regulation Project (the Modernization Project). - See more at: http://www.mcmillan.ca/phase-2-of-the-modernization-of-investment-fund-product-regulation-project--closed-end-funds-II#sthash.akIgEp1M.dpuf

A current and anticipated future lack of refinancing sources for maturing loans, coupled with the recent surge in secondary loan market prices, have lead to a new trend in U.S. loan markets: the so-called “amend and extend” transaction or “A&E.”

When you go back to school, does your government student loan debt come with you? According to the Supreme Court of Canada's recent decision in Piekut v Canada (National Revenue), 2025 SCC 13 ("Piekut")...

Uncollected taxes, encompassing unpaid personal income taxes, GST/HST, payroll source deductions, or corporate taxes, create significant challenges for taxpayers and the CRA.

The Internet is famous for transforming unique new businesses into giant behemoths, seemingly overnight.