Bill C-69,Budget Implementation Act, 2024, No. 1was passed by the Parliament and received royal assent on June 20, 2024. Bill C-69 contains provisions to implement certain tax measures announced in the 2024 federal budget:

As widely anticipated, Budget 2016 included major increases to program spending and tax expenditures, with measures that targeted seniors, students, and families with children.

The CRA has announced that it has revised Form T1135, Foreign Income Verification Statement for the 2014 and later tax years.

In "Heron Bay Investments Ltd. v. The Queen", the Tax Court considered whether a $3.77 million non-recourse demand loan made in 1994 by Heron Bay to another corporate group member met the criteria for deductibility under the Income Tax Act (Canada) as either a doubtful debt or a bad debt in Heron Bay’s 1995 taxation year.

The Internal Revenue Service has dropped its claim against the estate of Ileana Sonnabend over 'Canyon'.

How cryptocurrency, blockchain and digital currencies are changing the business landscape in Canada

On February 22, 2023, the Canadian Securities Administrators published CSA Staff Notice 21-332 Crypto Asset Trading Platforms: Pre-Registration Undertakings – Changes to Enhance Canadian...

Canadian municipalities of all sizes are in the nascent phase of a complex and potentially confusing journey toward the "smart city."

In 2022, Canada released its critical minerals strategy. Lloyds of London announced it would exclude state-backed cyber attacks from insurance policies.

On January 21st, a working group composed of the federal and provincial Ministers of Transportation, co-chaired by Ontario's Ministry of Transportation and Transport Canada ...

The legal aspects of putting a lien on cargo are discussed alongside some practical advice about when a lien may be recognized (or not) by the courts.

Borden Ladner Gervais LLP (BLG) is a leading, national, full-service Canadian law firm focusing on business law, commercial litigation and arbitration, ...

Presenting a broad overview of Transportation of Dangerous Goods (TDG) for all modes of transport in Canada, Graham Walker, provides a review of applicable legislation and practical examples for shippers, carriers, insurers and brokers.

Last month ‎law makers in China voted in favour of adopting a new Charity Law.

Agentic AI, a new threat: The report identifies AI agents as an emerging trend that presents many risks to investors, firms, and markets, such as agents acting beyond the user's intention and the unintentional use or disclosure of sensitive information. Firms are encouraged to develop the necessary supervisory frameworks specific to agentic AI

The Autorité des marchés financiers (AMF) and the government of Quebéc announced the approval of delegation of powers to the Canadian Investment Regulatory Organization (CIRO).

Assuming the WKSI reassesses its qualification to use the regime annually, the receipt for the prospectus will remain effective for 37 months from the date of its deemed issuance.

The Ombudsman for Banking Services and Investments (OBSI) released a consultation relating to its approach to calculating investor loses where there has been an unsuitable sale of illiquid exempt market securities.

One way to spend your time during February's extra day is considering whether your offering memoranda continue to comply with regulatory requirements.

National Instrument 81-104 Alternative Mutual Funds (NI 81-104) has been repealed by all members of the Canadian Securities Administrators, except the Autorité des marchés financiers.