Ontario announced that it will impose a cap-and-trade system under the Western Climate Initiative, which it joined in 2008.

Yesterday, the Ontario Ministry of the Environment issued a draft greenhouse gas (GHG) emissions reporting regulation that requires specified facilities (such as electricity generators, metal manufacturers, petroleum refiners and general stationary combustion sources) emitting 25,000 tonnes or more per year of carbon dioxide equivalent (CO2e) to report 2010 emissions in the year 2011 and annually thereafter.

The Canadian Securities Administrators (the "CSA") have published a notice and request for comment regarding a new proposed rule, National Instrument 25-101 - Designated Rating Organizations (the "Proposed Instrument").

As outlined in our e-communications of May 21, 2019, and August 12, 2019, Québec's Ministry of Finance has introduced new rules regarding the disclosure of nominee agreements.

The Québec government recently ratified an Act to tighten the regulation of cannabis (Act), marking its latest action to impose stricter rules on cannabis consumption than those set out by the federal government.

Businesses facing criminal or regulatory charges may be tempted to plead guilty if the proposed fine is dwarfed by the costs that a defence and a trial would necessarily entail.

The first half of 2023 saw a significant increase in business insolvencies as economic sectors responded to uncertain financial conditions in Canada and around the world.

The Supreme Court of Canada's decision in 9354-9186 Québec Inc. v Callidus Capital Corporation unanimously overturned a unanimous decision of the Québec Court of Appeal.

The Supreme Court of Canada (the "SCC") released yesterday its highly anticipated decision in the case of Bou Malhab vs. Diffusion Métromédia CMR Inc. et. al.

Québec recently repealed the province's strict regulations concerning contests open to Québec participants by amending the Act respecting lotteries, publicity contests, and amusement machines (Act)...

On November 10, 2014, the Canadian Radio-television and Telecommunications Commission released guidance on its interpretation of section 8 of CASL.

The public protector (or ombudsman) is appointed by the Quebec National Assembly with the mandate to "intervene . . .

Form W-8BEN-E is a critical component of foreign entity compliance with the Foreign Account Taxpayer Compliance Act.

This year's Federal Budget focuses on fiscal stimulation with significant spending measures. It also contains a number of noteworthy income tax proposals.

In Announcement 2010-9, the U.S. Internal Revenue Service (the "Service") proposed requiring certain entities that file a U.S. tax return to include a new schedule in their return to report their "uncertain tax positions" and their total potential tax exposure for these positions.

In this article, originally published in Tax Management International Journal, Davies lawyers Zachary Kling, Jonathan Rhein, Jennifer Lee and Peter Glicklich explain what...

On May 19, 2010, the Department of Finance released the details of its proposal to impose HST costs on various types of investment vehicles and plans on the basis of the provincial location of their ltimate investors rather than the provinces where they make their purchases of goods and services

The province of Ontario is proposing to increase land transfer tax rates with effect from January 1, 2017.

Davies recently submitted comments in response to consultations initiated by the Canadian Competition Bureau's November 7, 2024 Discussion Paper on the Bureau's review of its Merger Enforcement Guidelines (MEGs)...

The new Digital Services Tax Act came into force with an order-in-council on June 28, 2024, imposing a 3% digital services tax on certain Canadian-source digital services revenue of large entities.