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A U.S. taxpayer (UST) making an investment in Canadian real estate is faced with the decision of direct ownership (or through a U.S. entity) or interposing a Canadian entity. Direct ownership can, in some instances, provide certain Canadian tax advantages as outlined below, compared to using a Canadian corporation.

On October 22, 2020, Ontario's Minister of Transportation, Caroline Mulroney (Minister), introduced Bill 222, Ontario Rebuilding and Recovery Act, 2020 (Act) for first reading in the Ontario

L'inclusion de clause d'exclusion ou de limitation de responsabilité dans les contrats québécois exige une compréhension...

On May 6, 2008, the B.C. Supreme Court issued its Reasons for Judgment in “Pro-Sys Consultants Ltd. v. Infineon Technologies AG et al.”, 2008 BCSC 575 denying the Plaintiff’s application to certify Canada’s first combined direct and indirect price-fixing conspiracy case as a class action under the “Class Proceedings Act”, R.S.B.C. 1996, c. 50 (Act).

The personal and economic impacts of the COVID-19 pandemic are wide-ranging and raise significant legal, regulatory and commercial challenges.

Welcome to the first edition of Blakes upRound, a regular publication from the Blakes Emerging Companies & Venture Capital (EC&VC) group that highlights legal developments relevant...

On November 29, 2007, the federal Parliament introduced Bill C-32: the Fisheries Act, 2007. The bill had been introduced in 2006 but fell off the order of paper when Parliament was prorogued.

On May 14, 2025, the Canadian Securities Administrators (CSA) announced Coordinated Blanket Order 45-935 – Exemption from Certain Conditions of the Listed Issuer Financing Exemption (Blanket Order) aimed at enhancing capital-raising flexibility for Canadian public companies by, among other things, increasing the limit on capital-raising under the existing Listed Issuer Financing Exemption (the Exemption).

On December 19, 2023, the Governor in Council issued the Online News Act Application and Exemption Regulations (Regulations), bringing the Online News Act (Act) into force.

Recent Developments in Pensions, Employee Benefits and Executive Compensation Law.

This past year has been an eventful and busy time for class actions, with an interesting array of cases across Canada.

On July 6, 2011, by issuing a notice of intent, Mesa Power initiated the first step in a claim against Canada under Chapter 11 of the North American Free Trade Agreement (NAFTA).

an act respecting the transfer of securities and the establishment of security entitlements: reminder regarding existing security

As previously reported in our January 2010 Blakes Bulletin on "Competition, Antitrust & Foreign Investment", the 2009 "Competition Act" amendments governing collaborations between competitors came into force today, March 12, 2010.

On January 30, 2012, the Royal Bank of Scotland N.V. (Canada) Branch (RBS Canada) brought an application before the Ontario Superior Court (the Court) seeking to strike down an order issued by the Court pursuant to section 11 of the Competition Act (Act).

The Canadian Securities Administrators (CSA) recently released CSA Staff Notice 51-334 – "Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2011" (the CSA Staff Notice).

On April 20, 2009, the Ontario government introduced Bill 168, the Occupational Health and Safety Amendment Act (Violence and Harassment in the Workplace), 2009.

On January 23, 2009, the Supreme Court of Canada released its reasons in Shafron v. KRG Insurance Brokers (Western) Inc., 2009 SCC 6, providing additional guidance on how courts will interpret non-competition provisions in employment agreements.