Bitcoins are a digital currency and have become widespread on the Internet and some companies have begun to accept these items as payment for real goods and services. At the time of writing, Bitcoins are not explicitly and…more
The decision of the Ontario Court of Appeal in Detlor v. Brantford (City) helpfully addresses the intersection between municipal jurisdiction and constitutional law. In upholding the power of municipalities to pass by-laws which…more
In a decision that will affect class proceedings throughout Canada, the Supreme Court of Canada today set out a new approach for the certification of class actions. Specifically, the Supreme Court changed the analysis used to…more
Last year, the Ontario Court of Appeal surprised many in the pension industry with its decision in Carrigan v. Carrigan Estate, which essentially established a new priority scheme for the payment of pre-retirement death benefits…more
On November 26, 2013, the NASDAQ Stock Market LLC (Nasdaq) filed with the Securities and Exchange Commission (SEC) proposed amendments to its listing rules on compensation committee composition to, among other things, replace…more
The English version will be available soon.
Le 10 décembre 2013, le Projet de loi no 70 – Loi modifiant la Loi sur les mines (le « Projet de loi 70 »), qui avait été déposé par la Ministre des Ressources naturelles (la «…more
If the effectiveness of any dispute-settlement process is to be measured by the existence of impartial and well-defined rules, finality of the outcome and enforceability of the decision, Canada’s…more
This guide considers some of the key issues related to lending activities in Canada by foreign entities.
Part I discusses the regulatory environment in which the foreign lender might be considered a “foreign bank” for the…more
The Canada Revenue Agency’s (CRA) Registered Plans Directorate (RPD) recently made two announcements that plan sponsors and administrators should be aware of: (i) a project to assess the compliance of DB plans; and (ii) a…more
The Supreme Court of Canada has recently provided clarity on the limitation period applicable to “secondary proceedings” in the securities enforcement context. Subject to a few exceptions, these proceedings, brought in the…more
The guessing game is over. Three years after it was enacted, we now know that Canada’s anti-spam law (CASL) will come into force in stages over the next four years, beginning on July 1, 2014…more
The Canadian Securities Administrators (CSA) has proposed revisions to National Instrument 52-108, Auditor Oversight, to alter the level of disclosure that audit firms are required to make to securities regulators and the audit…more
Effective January 1, 2014, private sector organizations with 50 or more employees in Ontario may be required to comply with certain website requirements if they launch a new public website or undertake a significant refresh of…more
Recent developments, including a barrage of cyber-attacks and revelations related to state-sponsored monitoring of electronic systems, have resulted in heightened interest by businesses and regulators about cybersecurity. The…more
On August 16, 2013, the Canada Revenue Agency (CRA) issued a technical interpretation dealing with the treatment of funds obtained through, and related expenses incurred in respect of, “crowdfunding” activities by a taxpayer…more
This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.