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Ce bulletin est destiné aux entreprises, organismes et individus actifs sur les médias sociaux et autres plateformes de communication en ligne ainsi qu'aux fournisseurs de tels services.

Le 23 octobre 2018, la Cour supérieure du Québec a rendu un jugement1 qui pourrait avoir une incidence considérable sur l'interprétation des ventes « tel quel » dans la province de Québec.

The 2018 General Program and Limited Program have been replaced by general-relief and partial-relief tiers effective October 1, 2025. The original analysis of the 2018 changes is preserved below for historical context and is followed by a full account of the current rules.

In the strict world of Canadian tax audit compliance, entrepreneurs, professionals, investors, accountants, and crypto investors often need to fix Canadian tax errors quickly. This helps avoid big penalties, long delays, and business problems.

Despite the challenges to the global economy and significant pressures on the financial sector, Canada's financial regulators continue to issue guidance explaining and expanding the regulatory...

Article 24 of the Nunavut Land Claims Agreement creates a treaty-based procurement framework that goes far beyond standard Indigenous business preferences. Businesses seeking to compete in Nunavut must navigate distinct federal and territorial regimes, establish genuine Inuit beneficial ownership, and deliver measurable Inuit benefits throughout contract performance. Understanding how the Nunavut Directive, NNI Policy, and Inuit Firm Registry interact is essential for structuring compliant partnerships and

On June 20, 2024, McCarthy Tétrault held an event focused on helping businesses in Canada and beyond navigate the implications of the European Union's Artificial Intelligence Act...

The steps that the Canadian government has recently taken under the Emergencies Act in relation to blockades that are stated to be occurring in places throughout Canada pose significant compliance challenges for financial services providers.

On June 1, 2021, a series of regulatory amendments made to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the "PCMLTFA")

On November 17, 2020, the Canadian government tabled substantial changes to Canadian privacy law in Bill C-11, the Digital Charter Implementation Act, 2020 (Act). The Act proposes to...

As the pace of globalization and cross-border business and investment activity accelerates, collaboration among tax administrators and authorities across the world is increasing equally fast.

On September 10, 2025, the Canada Revenue Agency (the "CRA") announced[1] major changes to its Voluntary Disclosures Program (the "VDP").

The creation of allowances in tax and anti-money-laundering compliance is a common practice in every jurisdiction. This permissive regulatory approach is deeply rooted in the idea that law is made for man and not man for law.

Employer Health Tax Ontario (EHT) is a critical provincial payroll tax that continues to generate significant tax audit disputes and litigation risk for Ontario employers. As businesses grow, restructure, or adopt more complex payroll and corporate arrangements, exposure to an Employer Health Tax reassessment increases materially.

Les employeurs de l’Ontario doivent s’assurer de rester à jour avec les exigences de conformité en vertu de la Loi sur l’accessibilité pour les personnes handicapées de l’Ontario (la LAPHO)...

The 2018 review of the PCMLTFA concluded with 32 recommendations aimed at improving Canada's AML/ATF regime.

Business leaders operating across borders frequently compare the Canada Revenue Agency (CRA) and the Internal Revenue Service (IRS) when evaluating tax compliance risk, administrative efficiency, and audit exposure.