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Le 22 décembre 2021, la Cour supérieure rendait jugement dans le dossier Steris Corporation c. Groupe d'approvisionnement en commun de l'Est du Québec (GACEQ)...

Amid heightened geopolitical uncertainty, Canada is renewing its focus on defence, boosting NATO commitments, accelerating spending, and modernizing infrastructure and industrial capacity.

The perception that Internal Revenue Service enforcement is stronger than Canada Revenue Agency enforcement is common among taxpayers and advisors, particularly in cross-border contexts.

Ontario's Ministry of the Environment has proposed significant amendments to its extended producer responsibility regulations that would impose stricter collection timelines, expand call-in requirements...

As was expected and announced in Budget 2021: A Recovery Plan for Jobs, Growth and Resilience, on April 30, 2021 the federal government released Bill C-30 containing, among other things...

Compliance remains one of the most significant cost pressures in financial services.

In Emond v. Trillium Mutual Insurance Co., the Supreme Court of Canada addressed a consequential question for property insurers and homeowners: how far does...

As we trade patios for boardrooms, we have prepared a roundup of select tax law updates from the summer. Here is what you need ...

The Canadian government is proposing significant changes to its economic sanctions laws. We discuss in this bulletin the adoption of a new test for "deemed ownership,"...

In a previous article, we wrote about the key highlights of the Canada Revenue Agency's Guidance CG-032 Registered charities making grants to non-qualified donees...

A data centre is the digital world's engine room. Every email sent, every photo stored, every video streamed, and every AI-powered tool depends on the constant work taking place inside these facilities.

Carbon credits are traded on two kinds of markets: compliance markets and voluntary markets. Compliance markets are mandated and regulated through legislation and allow entities to purchase carbon credits...

The Canada Border Services Agency (CBSA) has released an updated list of trade compliance verification priorities for 2023. Verification priorities are established on an ongoing basis...

One year after Ontario became the first Canadian province to launch an open, regulated iGaming market, the provincial regulators iGaming Ontario (iGO) and the Alcohol and Gaming...

The recent reform of the Act respecting the protection of personal information in the private sector (the "Law 25")[1] raises no shortage of questions for organizations.

The Canada Revenue Agency's pivotal decision to lift the T4A penalties moratorium signifies a major evolution in tax compliance strategies for the Canadian trucking industry, directly addressing persistent challenges ...

Le ministère des Finances du Canada a publié une version mise à jour de projets de propositions législatives visant à élargir les pouvoirs de vérification de l'Agence du revenu du Canada. Bien que certaines dispositions controversées aient été retirées, notamment celles concernant le témoignage forcé, la législation proposée ajouterait considérablement à l'arsenal de vérification de l'ARC. Quelles sont les implications

Under Canada's federal tax system, taxpayers are required to calculate, report and pay their taxes in accordance with the applicable deadlines.