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Our fifth annual Legal Year in Review contains our observations about some of the most significant legal developments affecting Canadian business over the past year and their implications for 2019 and beyond.

Except with respect to one proposal in respect of policy reserves for segregated life insurance policies, most of the changes to section 138 of the Act and Part XIV of the Income Tax Regulations are clarifying changes or changes made to repeal obsolete provisions.

Management and auditor concerns about the significant costs of compliance with Section 404 of the Sarbanes-Oxley Act have spurred the SEC and PCAOB to issue additional guidance on internal control audits.

When a crisis hits, the ability to sidestep disaster depends on the effectiveness of your company's response. Preparedness and oversight of crisis management is a key responsibility of the board of directors.

On January 27, 2014, the Parliamentary Secretary to the Minister of Foreign Affairs, David Anderson tabled five previously concluded intellectual property treaties in the House of Commons.

The proposed restrictions on advertising certain types of food and beverages to children are getting closer to reality.

On November 17, 2022, François-Philippe Champagne, Canada's Minister of Innovation, Science and Industry (the Minister), formally announced the launch of a comprehensive review of the Competition

The Canadian Association of Pension Supervisory Authorities (CAPSA) released the Defined Contribution (DC) Pension Plans Guideline.

Jana Steele, Ian McSweeney, Barry Gros and Karen Hall recently co-authored the C.D. Howe Paper, The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be.

Ontario's Capital Markets Modernization Taskforce received a show of confidence from the Government of Ontario through the release of its 2021 Budget, where it announced that it would be moving towards implementing ...

Bill 148, which the Ontario Government introduced last week, contains important amendments to the Ontario Employment Standards Act, 2000 and the Labour Relations Act, 1995.

Elevated interest rates are affecting businesses in every sector of the economy, but perhaps none more so than real estate.

When paying compensation to directors for their services, companies have payment options that can provide tax benefits or in some cases, unwanted tax consequences.

For more than a decade, Osler has served as counsel to some of Canada's most innovative and leading startup founders and growth-stage investors.

On April 29, 2024, O. Reg 182/24 came into force amending Ontario's licensing regime for recruiters and temporary help agencies (THAs). The amendments introduce substantive changes — most importantly by altering.

On August 13, 2010, following the completion of its 30-day consultation period with respect to the proposed change to the pricing for ground-mounted solar PV projects up to 10 kilowatts in size, the Ontario Power Authority announced amended and finalized new pricing and introduced other new changes to the microFIT Program, which among other changes prevents "commercial aggregators" from participating in the microFIT Program.

Osler's July AccessPrivacy call focused on Bill C-27's proposed overhaul to Canada's private sector privacy regime and the proposed statutory framework for artificial intelligence regulation.

Ontario's More Homes for Everyone Act, 2022, received Royal Assent on April 14, just over two weeks after its first reading at Queen's Park.