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The CSA released CSA Consultation Paper 52-404 on October 26, 2017 seeking comments with respect to the current definition of independence as it pertains to director and audit committee...

This bulletin addresses each of these regulatory updates and the enhanced guidance that they provide to participants in Canadian capital markets.

On January 29, 2004, the New York Stock Exchange (NYSE) released answers to frequently asked questions (FAQs) related to its corporate governance listing standards.

In the 2018 Budget, the federal government first proposed expanding the annual reporting requirements for trusts. These new trust reporting rules were meant to come into effect for trusts...

Field Law held its second Post-Secondary Summit on November 30, 2017 in Calgary. Brief summaries of the presentations given at the Summit are provided below.

On March 30, 2007, the Canadian Securities Administrators (CSA) published for comment a replacement of Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings (MI 52-109).

We know that directors owe a duty to their corporation’s shareholders. An emerging question is whether, in circumstances where a corporation is heading toward insolvency, the directors owe fiduciary duties to the corporation’s creditors?

The Canadian Council of Insurance Regulators (CCIR) and the Financial Services Commission of Ontario (FSCO) have released finalized versions of their policies on the fair treatment of customers.

The law in Ontario regarding the legal protections that attach to privileged solicitor-client communications shared by a client with its auditors was recently considered.

The Supreme Court of Canada has recently granted leave to appeal from the judgment of the British Columbia Court of Appeal in Edward Sumio Nishi v. Rascal Trucking Ltd.

In light of the recent amendments to the Business Corporations Act (Ontario) and the Regulated Health Professions Act (Ontario) permitting doctors and dentists to split income with family members through professional corporations, Ontario doctors and dentists will want to take note of two rulings (2004-0104681R3 and 2005-0130131R3) recently released by the Canada Revenue Agency ("CRA").

In early June, 2010, the Canada Revenue Agency ("CRA") released its long awaited administrative policy on gaining access to taxpayer information and documents.

On May 4, 2026, the Department of Finance released updated draft legislation expanding the audit powers of the Canada Revenue Agency (CRA) in the income tax context.

In 2010, the Ontario legislature enacted the Not-for-Profit Corporations Act, 2010 (the "ONCA").

"Headlines and news programs across the country reveal stories of workplace bullying, harassment and sexual harassment in policing. It is being experienced in police services of all sizes.

A Registered Disabilities Savings Plan (RDSP) is a federal program designed to support Canadians with disabilities and their families when planning for future financial needs...

The Supreme Court of Canada recently released its decision in “Saulnier v. Royal Bank of Canada” ("Saulnier"), an important case involving fishing licences in the context of a secured lending transaction and an assignment in bankruptcy.