The federal government has finalized revised reporting rules for bare trusts, significantly narrowing the original requirements. While bare trusts are generally exempt from filing for 2023-2025, certain arrangements involving separated legal and beneficial ownership will face new filing obligations starting with the 2026 taxation year, with specific exemptions for family trusts, joint ownership arrangements, and principal residences.

Since the time this article was originally published on April 2, 2020, new details about the Canada Emergency Wage Subsidy have been announced.

Winter is underway in Ontario and the new year has begun. We are all eager to enter into 2021 and bid farewell to 2020 (a year we're all happy to put behind us!).

As required by the Royal Proclamation of 1763, the British Crown, through their representatives of the Dominion of Canada, were obliged to enter into formal Treaty processes before they could expand westward.

On June 22, 2026, Minister of Transport Steven MacKinnon and Alto President and CEO Martin Imbleau announced updates to Canada's high-speed rail corridor plan, introducing a new southern route option that may include Kingston as a stop. This development raises important questions about Indigenous consultation, land rights, and environmental impacts, particularly given the potential overlap with Williams Treaties lands and the concerns expressed by First Nation communities about meaningful participation in d

The Condominium Authority Tribunal ("CAT") has recently released some instructive decisions further clarifying records request matters and the CAT's own procedures.

Cyber incidents affecting Canadian businesses are growing at an alarming rate, with increased sophistication, as more and more work and business transactions are conducted virtually.

The government has not proposed any legislation at this time, so the details of any reform remain vague.

A recent decision of the Federal Court, Trial Division in Little Brown Box Pizza, LLC v. DJB (2024 FC 1592) provides guidance on the question of special circumstances that can excuse an absence...

The following bulletin provides an overview of a number of equity-based compensation mechanisms including stock options, restricted share units and deferred share units.

Minister of Finance Vic Fedeli and Attorney General Caroline Mulroney announced on August 13, 2018 a new "regulated private retail model" for cannabis.

On December 20, 2018 Health Canada launched a 60-day public consultation on draft regulations to amend Schedule 4 (the "Schedule") to the Cannabis Act (the "Act") ...

Additions to Reserve ("ATR") is a federal policy established in 1972 to create a process of adding land to a First Nation's reserve land base. It was subsequently updated in 1991, 2001 and 2016.

On May 25, 2018*, the ePrivacy Regulation (the "eP Reg") may replace the existing EU ePrivacy Directive (colloquially known as the "EU Cookie Directive") ...

We write to inform you of two important changes to the taxation and reporting of trusts and housing that were brought forward this year.

Cybersecurity breaches are on the rise in Canada. They threaten the private information of businesses and consumers alike. They entail significant business, financial...

For the better part of 15 years I have represented various members of the automotive community (Manufacturers, Dealers, Salespeople, Repairers, Lenders, Lead Generators and more) throughout Ontario and Canada.

On November 3, 2022, the Canadian Securities Administrators (CSA) published CSA Staff Notice 51-364 (the "Report") to summarize the results of continuous disclosure reviews...

In a recent article, we reviewed how on December 16, 2025, Ottawa passed legislation to upgrade the federal procurement laws to prioritize Canadian goods in select strategic sectors and to support Canadian workers and businesses.

On September 20, 2019, the Ministry of Government and Consumer Services (the "Ministry") announced a proposal to change the way in which the forms...