ArticleBudget 2019: Stock Options Back In The SpotlightBudget 2019 highlights that most of the stock option deduction is being utilized by executives earning over $200,000.CanadaTaxWildeboer Dellelce LLP
ArticleExtraordinary Times Call For Extraordinary Measures: Three Things Everyone Needs To Know About The Canadian Government's Tax Response To Covid-19The Government of Canada is taking immediate, significant and decisive action to help all Canadians who are dealing with financial hardship as a result of the Covid-19 outbreak.CanadaTaxWildeboer Dellelce LLP
ArticleThe Impact Of COVID-19 On Cannabis Retail Stores In OntarioThe initial list of essential businesses included retail cannabis stores licensed by the Alcohol and Gaming Commission of Ontario.CanadaCoronavirus (COVID-19)Wildeboer Dellelce LLP
ArticleBulk Sales Act: Is This Farewell?Could this finally be farewell to the last remaining bulk sales legislation in Canada? On June 8, 2016, Bill 218 entitled the Burden Reduction Act, 2016 passed its first reading in the Ontario Legislature. CanadaCorporate/Commercial LawWildeboer Dellelce LLP
ArticleCSA Proposal To Implement 'Access Model' For Continuous Disclosure Documents Of Non-Investment Fund Reporting IssuersOn November 19, 2024, the Canadian Securities Administrators (the "CSA") announced that they are seeking feedback on proposed amendments to certain national instruments and their related companion.CanadaFinance and BankingWildeboer Dellelce LLP
ArticleCSA Issue Guidance For Cannabis Issuers Regarding Corporate Governance Disclosure ExpectationsOn November 12, 2019, staff of the securities regulatory authorities in each of Ontario, British Columbia, Québec, New Brunswick, Saskatchewan, Manitoba and Nova Scotia CanadaFood, Drugs, Healthcare, Life SciencesWildeboer Dellelce LLP
ArticleCanada’s Modern Slavery Act: Reminder Of The Upcoming 2026 Reporting DeadlineWildeboer Dellelce Place is a Toronto-based law firm located in the heart of the financial district. The firm provides legal services across various practice areas with a focus on business and commercial law matters.CanadaGovernment, Public SectorWildeboer Dellelce LLP
ArticleA Busy Holiday Weekend For The Federal Government – The Canada Emergency Wage SubsidyNo finding the afikoman or Easter egg hunt for members of the federal Government this past weekend. CanadaTaxWildeboer Dellelce LLP
ArticleBudget 2019: The Art Of Political DistractionTime will tell if Budget 2019 saves the Liberal Government in the fall of 2019. CanadaTaxWildeboer Dellelce LLP
ArticleImpacts Of COVID-19 On Landlord And Tenant Obligations In Commercial LeasesCommercial leases typically contain provisions that apply in times of crisis or unexpected closure of businesses.CanadaCoronavirus (COVID-19)Wildeboer Dellelce LLP
ArticleCSA Simplify Reports Of Exempt Distribution With Recent Amendments To NI 45–106On July 19, 2018, the Canadian Securities Administrators ("CSA") published amendments (the "Amendments") to National Instrument 45-106 Prospectus Exemptions and Companion Policy 45-106CP Prospectus Exemptions (collectively, the "Instruments"). CanadaCorporate/Commercial LawWildeboer Dellelce LLP
ArticleOntario Releases Draft Data Centre Playbook For Public CommentOn August 13, 2026, the Government of Ontario released the draft framework for its Data Centre Playbook (the “Playbook”), a policy tool that will inform the government’s decisions on which data centres may connect to Ontario’s electricity grid.CanadaCorporate/Commercial LawWildeboer Dellelce LLP
ArticleSaving The Trees: CSA To Implement 'Access Equals Delivery Model' For Prospectuses Of Non-Investment Fund Reporting IssuersOn January 11, 2024, the Canadian Securities Administrators (the "CSA") announced the publication of final amendments to certain national instruments and their related companion policies...CanadaCorporate/Commercial LawWildeboer Dellelce LLP
ArticleOntario Introduces Mandatory Residential Lease FormAs of April 30, 2018, landlords of residential rental property in Ontario will be obligated to use a new government-issued standard lease template (the "Standard Lease") ...CanadaReal Estate and ConstructionWildeboer Dellelce LLP
ArticleRights Of First Refusal In Real Estate Transactions: Careful Drafting And Compliance Is KeyRecent court rulings underscore the critical importance of meticulously fulfilling contractual obligations when exercising a right of first refusal ("ROFR") clause, which grants the holder...CanadaReal Estate and ConstructionWildeboer Dellelce LLP
ArticleCanada's Modern Slavery Act: A New Multi-Jurisdictional Approach To ReportingTo reflect the realities of global capital markets, the governments of Australia, Canada and the United Kingdom have jointly released an optional multi-jurisdictional template (the "Template")...WorldwideCriminal LawWildeboer Dellelce LLP
ArticleOut With The Old And In With The New – The Canada Emergency Wage SubsidyThe goal behind the Wage Subsidy is to enable employers to keep and return employees to their payroll and to alleviate cashflow challenges that have resulted from the Covid-19 crisis. CanadaCoronavirus (COVID-19)Wildeboer Dellelce LLP
ArticleKey Legal Issues And Considerations When Preparing To Sell A BusinessWhile most are well aware that the sale of a business is generally a complex process, even sophisticated business owners are surprised by just how much cost and effort is required to complete the sale.CanadaCorporate/Commercial LawWildeboer Dellelce LLP
ArticleCSA Announce Measures To Boost Competitiveness Of Canadian Capital MarketsThe Canadian Securities Administrators ("CSA") published three coordinated blanket orders (the "Orders") effective as of April 17, 2025 that are designed to facilitate access to public markets and capital raising in Canada.CanadaFinance and BankingWildeboer Dellelce LLP
ArticleCourt Of Appeal Rules That Purchase Option Mechanics Must Be FollowedThe Court of Appeal's decision emphasizes the importance of strict adherence to contractual terms when exercising purchase optionsCanadaReal Estate and ConstructionWildeboer Dellelce LLP