After years of consideration, Ontario has introduced Bill 172, Climate Change Mitigation and Low-Carbon Economy Act, 2016, and released a draft regulation for Ontario's carbon cap-and-trade program.

The Ontario government's 2021 budget was delivered on March 24, 2021. Although there was no doubt that the focus of the budget would be on the ongoing health...

The Ontario Securities Commission has conducted a review of the disclosure of selected Real Estate Investment Trusts (REITs).

In our annual forecast of the year ahead for Canadian competition and foreign investment review law...

The Commercial List of the Ontario Superior Court of Justice recently granted an order structurally similar to a reverse vesting order in the receivership proceedings of Vert Infrastructure Ltd. (Vert).

Amendments to the Trade-marks Act and related regulations will come into force on June 17, 2019.

In a judgment handed down on September 23, 2016, in Conseil pour la protection des malades et Simon Busque v Biomet Canada inc., 2016 QCCS 4574...

The trial judge found that several allegations in the affidavit were inaccurate, incomplete or simply misleading.

Since its implementation in July 2014, CASL, has continued to generate a fair amount of controversy due to its broad application and the availability of significant administrative monetary penalties.

The By-law targets rentals for a period of less than 31 days, including those made online.

It was a pleasure to connect with international colleagues at IBA 2024 in Mexico City last week. We look forward to welcoming attendees to Toronto next year, when it will be the host destination for IBA 2025.

Each year at this time, we offer a look back at some of the more significant business and international tax developments in Canada and the United States over the past year...

In our annual Tax Review and Outlook report, we outline significant tax developments that shaped the Canadian and U.S. tax landscapes over the past year and consider what to watch for in the year ahead.

On March 29, the Obama Administration issued a press release outlining its plan to encourage private investment in infrastructure.

The 2016-2017 Budget tabled by Finance Minister Carlos Leitão on March 17, 2016, announced significant changes to the Act respecting duties on transfers of immovables.

As part of Canada's Federal Budget that was presented on March 22, 2016, Finance Minister Bill Morneau announced the repeal, effective January 1, 2017, of the existing eligible capital property ("ECP") tax regime...

As the U.S. tax reform process continues, the comprehensive tax bill that passed the House of Representatives in May is now under active consideration in the Senate. Earlier this week, the Senate Finance Committee...

The Federal Court of Appeal has held in the Kruger Inc. v. Canada decision published yesterday, that Kruger Inc. was entitled to use the mark-to-market method in computing its income for federal income tax purposes.

NAFTA, the first multilateral free trade agreement between the United States, Mexico and Canada, became effective on January 1, 1994.

As pointed out above, the reporting obligation is only on the title insurance company, if any, that is involved in the transaction.