Financial Services Financial Services

Listing in the REIN: Cruel and unusual punishment under the Charter?

Does the automatic listing in the Register of enterprises ineligible for public contracts constitute cruel and unusual punishment within the meaning...

Canadian government introduces tax legislation applying to employee stock options granted on or after January 1, 2020

On June 17, 2019, the Canadian government tabled a Notice of Ways and Means Motion with proposed amendments to the Income Tax Act (Canada) to...

Canada proposes changes to withholding tax on dividend equivalent payments

The Canadian federal budget tabled on March 19, 2019, contains important tax changes relevant to participants in the stock lending market.

Revised Abuse of Dominance Guidelines bring welcome and noteworthy guidance on numerous issues

On March 7, 2019, the Competition Bureau, under the direction of newly appointed Commissioner Boswell, released updated Abuse of Dominance...

Federal budget briefing 2019

A summary of the significant tax proposals included in Budget 2019. Find out how these tax changes will affect Canadians and Canadian businesses.

OSFI outlines technology and cyber security incident reporting expectations

The Office of the Superintendent of Financial Institutions Canada (OSFI) recently issued the Technology and Cyber Security Incident Reporting...

Supreme Court of Canada decision in Redwater: Early implications

On January 31, 2019, in a 5-2 split decision, the majority of the Supreme Court of Canada allowed the appeal of the AER and the Orphan Well...

Alert to borrowers and lenders: Significant changes to lessee accounting standards

Effective for accounting periods starting January 1, 2019, International Financial Reporting Standards 16 has replaced International Accounting...

Ontario establishes regulations and provides detail regarding the licensing and operation of private cannabis retail stores

Ontario has released regulations under the Cannabis Licence Act, 2018 to clarify certain matters relating to the licensing and operation of private...