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  • Article

    Québec's 2012-2013 Budget: SSP II – New Refundable Tax Credit Pertaining To The Costs Of Issuing Shares

    The Québec budget tabled March 20 introduces a new refundable tax credit pertaining to the costs of issuing shares as part of an initial public offering (IPO) under the Stock Savings Plan II (SSP II).
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Update: Prescribed Interest Rate Applicable To The Deemed Interest Income Provision

    In previous articles discussing the Budget 2012 foreign affiliate "dumping" and shareholders loan rules (see, for example, Budget 2012 Legislation – More Revisions to Foreign Affiliate "Dumping" and Shareholders Loan Rules in our November 16, 2012 issue), we discussed the interest imputation rules for pertinent loan or indebtedness (PLOI) to non-residents. I
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Federal Government Introduces Clean Technology Tax Incentives And Proposes To Review The Scientific Research And Development Program

    On April 7, 2022, Finance Minister Chrystia Freeland tabled the Liberal Government's federal budget, A Plan to Grow Our Economy and Make Life More Affordable.
    CanadaTechnology
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Canada's First-ever Grocery Code Of Conduct Moves Closer To Implementation

    On January 13, 2023, Agriculture and Agri-Food Canada announced substantial progress towards implementing Canada's first-ever Grocery Code of Conduct.
    CanadaConsumer Protection
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Key Product Liability Cases – Bi-Annual Update – June 2026

    The Product Liability and Mass Torts Group at McCarthy Tétrault LLP is pleased to bring you our analysis of recent Canadian product liability decisions.
    CanadaConsumer Protection
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Federal Government Proposes To Increase The Capital Gains Inclusion Rate, With A Consequential Change To Employee Stock Option Deduction

    On April 16, 2024, Canada's Deputy Prime Minister and Minister of Finance, Chrystia Freeland, delivered the Liberal Government's federal budget, Fairness for Every Generation (Budget 2024).
    CanadaCorporate/Commercial Law
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Supreme Court Of Canada Decision In Ontario (Labour) v Sudbury (City) Released

    The long-awaited Supreme Court of Canada decision in Ontario (Labour) v Sudbury (City) addressing the overlapping duties of owners, constructors, and employers regarding occupational health and safety...
    CanadaEmployment and HR
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Energy Transition And Critical Minerals In Canada

    With the increasingly ambitious global energy transition, the demand for metals used in emerging energy technologies continues to surge. Canada is taking steps...
    CanadaEnergy and Natural Resources
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Québec Budget 2025: Major Implications For Public Utility System Operators

    On 25 March 2025, the Quebec government tabled the 2025-2026 provincial budget. The budget proposes significant changes to the public utilities tax or taxe sur les services publics (TSP)...
    CanadaEnergy and Natural Resources
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Budget 2025 Proposes Changes To Qualified Investment Rules For Registered Plans Such As RRSPs

    On November 4, 2025, Canada's Minister of Finance and National Revenue, François-Philippe Champagne, tabled the Liberal Government's federal budget, Building Canada Strong, in the House of Commons (Budget 2025).
    CanadaGovernment, Public Sector
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Federal Court Of Appeal Patent Update: Google LLC v. Sonos Inc.

    On March 13, 2024, the Federal Court of Appeal dismissed Google's appeal in Google LLC v. Sonos Inc., 2024 FCA 44...
    CanadaIntellectual Property
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Patent Infringement Damages Can Extend To Products Beyond Scope Of Claims

    In a recent decision relating to a discovery dispute, the Federal Court of Canada (2025 FC 1916) affirmed that section 55(1) of the Patent Act does not necessarily limit patentees to damages arising...
    CanadaIntellectual Property
    McCarthy Tétrault
    McCarthy Tétrault
  • Video

    Appealing Briefs – Episode 24: Kosicki: Adverse Possession, Statutory Interpretation, And The Common Law (Podcast)

    Is municipal parkland immune from adverse possession? In Kosicki v. Toronto (City), the Supreme Court of Canada ruled that, under Ontario law, it is not — and that a couple who had used a strip of city-owned parkland...
    CanadaLitigation, Mediation & Arbitration
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    五个重要的加拿大科技法律案例

    在本期博客中,我们将向您展示五个重要的加拿大科技法律案例及其案情概要。这些案例对科技法律的发展产生了深远的影响。
    CanadaLitigation, Mediation & Arbitration
    McCarthy Tétrault
    McCarthy Tétrault
  • Podcast

    Five Key Canadian Technology Law Cases - 五个重要的加拿大科技法律案例 (Podcast)

    在本期博客中,我们将向您展示五个重要的加拿大科技法律案例及其案情概要。这些案例对科技法律的发展产生了深远的影响。每个人都应该
    CanadaPrivacy
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Understanding Bill C-27 From The INDU Committee Review

    Bill C-27, the Act to enact the new privacy law (the CPPA) and the new law to regulate artifical intelligence (AIDA) has been the subject of much examination...
    CanadaPrivacy
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Le Budget 2025 propose des changements aux règles sur les placements admissibles

    Le 4 novembre 2025, le ministre des Finances et du Revenu national du Canada, François-Philippe Champagne, a déposé à la Chambre des communes...
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    The Canadian Digital Services Tax Act Comes Into Force. Time To Take Action!

    Further to our previous articles regarding the Digital Services Tax (the "DST") (here and here), the Canadian Government issued an order in council on June 28, 2024 enacting the Digital Services Tax Act as of that date.
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Budget 2025 Proposes To Introduce Federal Stablecoin Legislation

    As anticipated, the federal government has announced in Budget 2025 its intention to regulate the issuance of fiat-backed stablecoins in Canada. The proposed legislation will require issuers to maintain and manage adequate...
    CanadaTechnology
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Charity Law Perspectives – Budget 2025

    The 2025 Federal Budget, released on November 4, 2025, sets out the Government of Canada's fiscal direction for the year ahead.
    CanadaTechnology
    McCarthy Tétrault
    McCarthy Tétrault

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