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This is the second in a series of McMillan bulletins relating to the Canadian Securities Administrators project to modernize the regulation of publicly offered investment funds.

Reporting issuers eager to consolidate their financial statements, Management's Discussion & Analysis (MD&A) and Annual Information Form (AIF) into a single document have longer to wait.

In December 2023, Ontario's legislature unanimously passed Bill 41, the Protection from Coerced Debts Incurred in relation to Human Trafficking Act, 2023 – a significant piece of legislation...

On November 21, 2022, the Canadian Securities Administrators (CSA) brought into effect the listed issuer financing exemption (the listed issuer exemption) through amendments to National Instrument...

The numbers are in—2010 results prove that the first decade of the millennium belongs to the mining sector!

The CRA's first formal position reshapes liquidity, governance rhythm, and the company's control of the dispute.

The Canadian Securities Administrators (the "CSA") are adopting amendments to Form 51-102F6 Statement of Executive Compensation ("Form 51-102F6") which will come into force on October 31, 2011 and will apply in respect of financial years ending on or after October 31, 2011.

On May 17, 2007, Northstar Healthcare Inc. completed the first Canadian initial public offering (IPO) of high dividend common shares by a US business.

Our tax law firm recently closed a matter in which a client came to us after discovering that a CRA tax debt believed to be long settled was still showing up as an active court judgment on the client’s credit report. The judgment was standing in the way of a financing transaction, and the client needed documented proof, quickly, that the underlying tax debt had actually been paid.

Financial institutions are under growing pressure to deliver accurate, timely, and bilingual regulatory disclosures. Increased regulatory complexity means 2025's...

The following is a guide for international public companies seeking to obtain an interlisting on the Toronto Stock Exchange (TSX). An interlisting can also be referred to as a "dual listing" or "cross listing."

Effective September 14, 2005, National Instrument 45-106 – Prospectus and Registration Exemptions (NI 45-106), adopted by way of regulation, introduces important changes to the Québec securities regulatory framework effectively replacing the prospectus and registration exemptions previously contained in the Securities Act (Quebec) (the Act) with a nationally harmonized set of exemptions that, for the most part, mirrors the regime currently in force in Ontario.

Since mid-2001, the Canadian equity new-issue market has been dominated by income fund issuers and their like. For anyone who has even a passing familiarity with the Canadian capital market, this is an obvious observation; however, it may still be news or at least interesting for U.S. issuers and their advisers to learn something about the liquidity options that may be available to them in the Canadian market.

Section 160 of the Income Tax Act is a tax collection tool. It thwarts a taxpayer who attempts to hide assets from a Canada Revenue Agency tax collector by transferring them to a non-arm's-length party.

Borden Ladner Gervais S.E.N.C.R.L., S.R.L. (BLG) annonce l'arrivée de Nicholas Nevins et Christian Vieira comme associés au sein de son groupe Droit des sociétés et marchés financiers à Toronto.

On October 5, 2017, Quebec's Minister of Finance Carlos Leitão introduced Bill 141, An Act mainly to improve the regulation of the financial sector, the protection of deposits of money and the operation...

In National Bank of Canada v. Sunterra Food Corporation (2026 ABKB 206), the Alberta Court of King’s Bench declined to extend CCAA stay protection to West Market Square Inc.

Capital spending by governments at all levels, by quasigovernmental entities and by private enterprise has been on the rise in over the past few years.