Canada: Compliance

A recent Tax Court of Canada decision upheld $1.3 million in penalties and interest against a taxpayer who claimed ignorance of tax non-compliance. The case demonstrates how the doctrine of "wilful blindness" allows courts to equate a taxpayer's deliberate avoidance of inquiry with actual knowledge, particularly when obvious warning signs are ignored.

The Québec Financial Markets Tribunal ruled on a transnational pump-and-dump scheme in Solo International Inc., finding violations of securities laws and imposing administrative penalties.

Recent Canadian pension developments reflect increasing regulatory scrutiny, evolving transaction requirements and growing attention to technology-related governance risks for pension plans and capital accumulation plans alike.

The Industrial and Technological Benefits (ITB) Policy requires companies awarded defence procurement contracts to undertake business activities in Canada equal to the value of the contracts they have won.

May 1, 2026, marked the official start of Ontario’s 2026 municipal election season, the first day of the nomination and registration period. With nomination forms flying and candidates off to the races...

The Ontario Superior Court's decision in EazyFoods Inc. v 615241 Ontario Ltd. examines the consequences when franchisors fail to meet Ontario's rigorous pre-contractual disclosure requirements under the Arthur Wishart Act. This case reveals how deficient financial statements, piecemeal disclosure practices, and material omissions can expose franchisors to substantial rescission damages when franchise relationships deteriorate.

Ontario's Bill 97 consolidates 36 conservation authorities into 9 regional bodies by 2027, introducing new governance structures, transition committees, and watershed councils while granting the Minister broad oversight powers during the restructuring process.

The Canadian Human Rights Tribunal has approved an $8.5-billion Ontario Final Agreement aimed at reforming on-reserve First Nations Child and Family Services, marking a pivotal shift toward prevention-focused care and community control. This decision follows years of litigation stemming from a 2016 finding that Canada's underfunding and policy choices constituted systemic racial discrimination, contributing to the unnecessary removal of First Nations children from their families.

On April 23, 2026, Canada’s finalized amendments to the Plant Breeders’ Rights Regulations (PBR Regulations) came into force (Canada Gazette Part II).