ArticleIs Code Law?Cicada 137 LLC v. Medjedovic brings forward a cutting-edge question on cryptocurrency and similar open-source payment technologies. CanadaTechnologyFasken
ArticleNon-Fungible Tokens ("NFTs") And The Entertainment Industry Part 1: Ownership Of NFTs And Its Implications With Intellectual Property LawOwnership of non-fungible tokens ("NFTs" and each an "NFT") is an innovative, evolving area of intellectual property (IP) law dealing with digital goods and essentially turning them into high-value collectibles. CanadaTechnologyThompson Dorfman Sweatman LLP
ArticleNow's Your Chance: CSA Seeks Input On Regulation Of Crypto Asset Trading PlatformsParties interested in the crypto asset trading industry have been given an opportunity to provide their views on the appropriate regulatory oversight in Canada for crypto asset trading platforms.CanadaTechnologyBlake, Cassels & Graydon LLP
ArticleOSC Crypto Assets Survey 2025 Report: Canadians Show Growing Awareness, Ownership And Optimism Toward Cryptocurrency AssetsOn July 28, 2026, the Ontario Securities Commission’s (OSC) released its 2025 Crypto Assets Survey.[1] The report provides a useful snapshot of how Canadians engage with cryptocurrency assets...CanadaTechnologyWeirFoulds LLP
ArticleOSC Refuses Prospectus Receipt For Bitcoin FundThe Director of the Ontario Securities Commission published a letter outlining his view on the issuance of a receipt to 3iQ Corp. for a preliminary prospectus in respect of The Bitcoin Fund.CanadaTechnologyBorden Ladner Gervais LLP
ArticlePre-Trial Remedies In Blockchain And Cryptocurrency-Related Litigation: Mareva Injunctions And Anton Piller OrdersBlockchain technology and cryptocurrencies pose unique issues for investors pursuing legal remedies in the aftermath of an alleged fraud, misappropriation of funds, or corporate malfeasance.CanadaTechnologyRueters LLP
ArticleSpotlight On Stablecoins And CBDCs: Part 2In this article, we focus on stablecoins – the risks they pose and the regulatory frameworks proposed by governments and regulatory bodies to address such risks.GlobalFinance and BankingBorden Ladner Gervais LLP
ArticleChanges Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024The federal government's 2024 budget announced the introduction of new measures to track cryptocurrency transactions and crackdown on tax evasion related to crypto-asset markets. CanadaTaxRotfleisch & Samulovitch P.C.
ArticleCRA Cryptocurrency Tax Litigation Business Income vs Capital Gains (Part IV): Including CRA Tax Audits, And Tax Court AppealsThis article forms Part IV of our multi-part cryptocurrency tax litigation series. It examines how the Tax Court of Canada distinguishes cryptocurrency business income from capital gains following a CRA crypto tax audit and CRA tax reassessment, ...CanadaTaxRotfleisch & Samulovitch P.C.
ArticleCRA Cryptocurrency Tax Litigation (Part i): How To Handle CRA Objections, Tax Court Litigation, And More For Cryptocurrency Tax Disputes In CanadaCryptocurrency tax disputes in Canada increasingly arise from aggressive CRA tax audit activity focused on digital asset transactions, cryptocurrency exchanges, DeFi platforms, and significant reported losses. CanadaTaxRotfleisch & Samulovitch P.C.
ArticleCRA Tax Audit & Prosecution For Canadian Crypto UsersOn April 1, 2021, a federal court in the District of Massachusetts allowed the United States Internal Revenue Service to serve a John Doe summons on the Boston-based cryptocurrency exchange, Circle Internet Financial Inc. and on its spinout company, Poloniex LLC.CanadaTaxRotfleisch & Samulovitch P.C.
ArticleSouth Africa Is Ramping Up Its Crypto Tax Reporting Compliance ProgramsThe South African Revenue Service (SARS) is intensifying its efforts to target cryptocurrency holders who have neglected to declare their crypto transactions on recent tax filings.CanadaTaxRotfleisch & Samulovitch P.C.
ArticleHow To Claim Losses From Cryptocurrency Investment Schemes And Scams On Your Tax Returns – Guidance From A Canadian Tax LawyerIn October 2024, the US government revealed that the FBI created a cryptocurrency as part of an investigation into price manipulation in crypto markets.CanadaTechnologyRotfleisch & Samulovitch P.C.
ArticleNew CSA Amendments Regarding Investments In Crypto Assets Come Into ForceNew amendments and changes to National Instrument 81-102 Investment Funds (NI 81-102) and its Companion Policy 81-102CP took effect on July 16, 2025, regulating public investment funds that invest in crypto assets.CanadaTechnologyBennett Jones LLP
ArticleThe Canadian Fintech Review: Staying On The Right Side Of Securities Regulators (Video)Fintechs looking to commercialize a new product need to consider whether it will trigger securities laws, and how to follow industry best practices for collaborating with securities regulators.CanadaTechnologyTorys
ArticleRoadmapping Your New Token: Key Considerations In Token DevelopmentCrypto assets have become wildly popular in recent years and they do not give the impression of slowing down.CanadaCorporate/Commercial LawMiller Thomson
ArticleCanada’s New Approach To Financial Crime: Federal Financial Crimes Agency AnnouncedOn April 27, 2026, the Government of Canada introduced Bill C-29, the Financial Crimes Agency Act, for first reading in the House of Commons. The legislation delivers on a key commitment from Budget 2025...CanadaCriminal LawGowling WLG
ArticleCIRO Outlines First Steps In Bulletin On Priorities For FY2024Having closed the transaction which saw the amalgamation of Canada's two self-regulatory organizations effective January 1, 2023, the Canadian Investment Regulatory Organization...CanadaFinance and BankingOsler, Hoskin & Harcourt LLP
ArticleGST/HST Rules To Help Firms Compete Worldwide: Zero-rating Of Cross Border Financial ServicesThis article outlines an important rule that "zero-rates" a supply of financial services with cross border elements (the Zero-Rated FS Rule)...CanadaFinance and BankingCassels
ArticleSupreme Court Of Canada To Clarify Banks' Defences To Cheque FraudFraudulent cheques create significant risks for banks. The law in this area is uncertain and challenging, and does not clearly allocate risks among the various parties to a fraudulent cheque transaction. CanadaFinance and BankingAird & Berlis LLP