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As one of 16 measures introduced under "Ontario's Fair Housing Plan", the Ontario government has announced the introduction of a non–resident speculation tax (NRST) effective April 21, 2017.

On March 2, 2018, the proposed Local Planning Appeal Tribunal (LPAT) Rules of Practice and Procedure (the Draft Rules) were released for comment (available online here).

Effective January 19, 2012, the Ontario Government amended the "Growth Plan for the Greater Golden Horseshoe, 2006", to bring into effect a revised Amendment 1.

In a press conference on March 18, 2020, Minister of Finance Bill Morneau announced a new set of economic measures, including tax measures, as part of the Government of Canada's COVID-19 Economic Response Plan.

Under the Income Tax Act (Canada), when an employee exercises a stock option to acquire shares, the difference between the value of the shares at the time the option is exercised, and the amount paid by the employee to acquire the shares is treated as a taxable employment benefit.

The Tax Court of Canada has decided that fees paid by a bidder to investment bankers for advice that assists the bidder in assessing whether or not a bid should be made are fully deductible.

Typically in the case where a non-resident private equity group (Non-Resident Group) acquires a Canadian target (Canco), the Non-Resident Group provides management services to Canco...

The Government of Alberta has taken significant steps to promote and facilitate investment in the province by removing residency requirements for corporate directors and reducing the corporate tax...

Commitment fees are a common feature of many lending arrangements whereby a lender is given additional compensation above and beyond the stated interest rate for agreeing to provide funding to the borrower.

Canadian crude exports by rail have seen a sharp increase since 2017 and are at an all-time high (see table below). This steady increase has been driven by a lack of pipeline infrastructure

Transport Canada has announced that both jacketed and non-jacketed DOT-111 tank cars built prior to the introduction of safety standard CPC-12321 must be taken out of service prior to November 1, 2016. This announcement accelerates the previous phase-out timeline which required the phase-out of legacy DOT-111 tank cars by May 1, 2017 for non-jacketed cars and March 1, 2018 for jacketed cars.

It is no secret that Saudi Arabia is becoming a hot spot for franchising in the Middle East.

During the first day of his confirmation hearing in front of the Senate Judiciary Committee, U.S. Attorney General nominee William P. Barr touched upon his position on cannabis, offering, to the relief of cannabis companies, ...

The Ontario Ministry of Labour has recently released a guide to developing a workplace safety plan that specifically addresses risks presented by COVID-19.

The recent Federal budget outlines several factors influencing M&A and PE. Please see our Budget 2025: Building Canada's Strength article for a more detailed...

On September 11, 2014, the Canadian Securities Administrators proposed a new, harmonized approach to the take-over bid rules in force throughout Canada.

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