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We remind interested parties to submit comments to the Financial Services Regulatory Authority of Ontario's (FSRA) consultation about its proposed approach...

‘Interest’ is deductible in terms of section 24J(2) of the Income Tax Act. The term ‘interest’ is defined to include any interest ‘or similar finance charges’. The meaning of ‘similar finance charges’ has been uncertain since the 2016 amendment replaced the broader expression ‘related finance charges’ with ‘similar finance charges’. Under the previous wording, the SCA held in CSARS v South African Custodial Services that various costs closely connected to obtaining finance, including guarantee, advisory, margin, commitment, legal and administration fees, qualified as ‘related finance charges’.

In Atlantica Diversified Transportation Systems Inc. (Re), 2018 NSSC 77, the Supreme Court of Nova Scotia considered whether a true lessor is exempt from payment of expenses covered by an administration charge...

On May 13, 2024, the TSX Venture Exchange (TSXV) announced the launch of its "Sandbox" initiative that will aim to provide a formal and transparent forum for the TSXV to consider listing proposals from issuers...

Final regulations (Regulatory Amendments) were published on March 26, 2025, amending certain regulations...

We have summarized key aspects of the Liberal government's 2016 federal budget that may impact your business.

The Trademarks Opposition Board (the "TMOB") has refused trademark applications for the marks AGX and AGX COIN...

Lenders advancing funds in stages or draws to a mortgagor should pay particular attention to searching for execution judgments against the mortgagor prior to advancing such funds.

On November 4, 2025, the federal government introduced Canada Strong: Budget 2025 ("Budget 2025"), the first tabled by the Liberals under Prime Minister Mark Carney's leadership.

Staff of several of the provincial securities regulators announced that they will soon begin compliance reviews of audit committees, focusing on two aspects of the audit committee rule—the composition of the audit committee and its responsibilities.

The Canadian Securities Administrators announced yesterday that they have finalized changes that will transition financial reporting for investment funds to IFRS.

In its newly announced 2014 budget, the Conservative Government continued with its consumer focussed initiatives of the last few years.

Following peak investor excitement in 2018 and early 2019, the cannabis markets in Canada and the U.S. have seen a major shift.

On November 3, 2016, the Ontario government introduced Bill 59, which is titled the Putting Consumers First Act (Consumer Protection Statute Law Amendment Act), 2016.

The Government of Canada is showing support for Canadian businesses that may be experiencing difficulties due to the worldwide COVID-19 pandemic.

The Government of Canada has taken steps to address concerns regarding both the Canadian housing market and Canadian banking institutions' ability to lend during the COVID-19 crisis in its overall financial relief initiatives.

The CSA have announced further temporary relief from certain regulatory filings: for non-investment fund issuers, a 45-day extension for periodic filings normally required to be made between June 2, 2020 and August 31, 2020; and ...