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Representations and warranties given by the vendor in favour of the purchaser are the primary means of allocating the risk of loss between the parties in the event that, either before or after closing, the condition or value of the property falls below expectations in some respect.

Despite significant political headwinds, particularly from the United States, Canada's digital services tax (DST) was enacted pursuant to an order-in-council dated June 28, 2024.

On November 11, 2012, the Government of Canada signed a double tax treaty with the Government of the Hong Kong Special Administrative Region of the People's Republic of China.

The Fifth Protocol (the Protocol) to the Canada-United States Income Tax Convention (the Treaty) modifies the Treaty with respect to contributions and benefits under pension plans (or certain other qualifying retire¬ment plans) by and on behalf of individuals residing in one Contracting State and working in the other (Commuters), as well as individuals who move from one Contracting State to the other on short-term (up to five years) work assignments, and continue to contribute to a plan in the f

Amendments to the Business Corporations Act (Alberta) (the ABCA) providing for the incorporation of unlimited liability corporations are now law. Those amendments also include several other provisions of particular interest to tax practitioners such as changes to the corporate incest rule and the share dividend provisions.

The fintech sector remains strong in Canada, with new regulations and innovative technologies continuously emerging. With change being a constant, it's important for companies in the industry...

In November, the B.C. Supreme Court (Court) issued an important decision in the long-running litigation saga arising from the construction of the SkyTrain's Canada Line...

The surge of Omicron commencing at the end of 2021 brought a renewed sense of confusion for passengers transiting from, through or to Canadian airports.

In Canada, financiers and lessors (creditors) have a variety of remedies available to them in the event aircraft operators or lessees (debtors) default ...

On April 19, 2021, the Canadian federal government announced a proposed luxury tax on certain aircraft, cars and boats.

Canada's Minister of International Trade, François-Philippe Champagne, and Israel's Minister of the Economy and Industry, Eli Cohen, recently signed the Protocol Amending the Canada-Israel...

On April 16, 2007, the Competition Bureau issued a request for public comments by July 12, 2007, on a draft publication relating to the Commissioner of Competition’s powers of search and seizure titled: “Draft Information Bulletin: Sections 15 and 16 of the Competition Act”.

On May 19, 2016, the Competition Bureau announced that it has launched a market study into technology led innovation in the Canadian financial services industry...

The Ontario Superior Court in Canada penalized Rogers Communications Inc./Chatr C$500,000 for failing to adequately and properly test its "fewest dropped calls" claim prior to making those claims in its advertising.

On May 10, 2007, the Supreme Court of Canada denied Canada Pipe’s application for leave to appeal the Federal Court of Appeal’s decision in Commissioner of Competition v. Canada Pipe Company Ltd.

According to the Canadian Securities Administrators (CSA), the proportion of board seats held by women at Canadian public companies has incrementally increased again, for the eighth year in a row.

An update to Blakes groundbreaking study on women general counsel (GCs) on boards was published this week.

The Financial Services Regulatory Authority of Ontario (FSRA) has published its final Guidance on Pension Plan Amendments effective June 4, 2024 (Amendment Guidance).