Canada: Corporate and Company Law

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How Continuance, Plus ‘Central Management And Control’ Affect Corporate Tax Residence In Canada
A corporation’s residence for tax purposes and the jurisdiction under which it is incorporated are legally distinct concepts. The corporate statute that governs a corporation, whether the Canada Business Corporations Act (“CBCA”) or a provincial equivalent, dictates its internal governance rules, but it does not, on its own, determine where the corporation is resident in Canada for the purposes of the Income Tax Act.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Canadian Government Expands Chemical Reporting Requirements For Canadian Businesses
On August 29, 2026, the Government of Canada published two mandatory notices (the notices) under paragraph 71(1)(b) of the Canadian Environmental Protection Act, 1999 (CEPA) that establish significant reporting obligations that require businesses that manufactured, imported or used certain listed substances during the 2025 calendar year to report to Environment and Climate Change Canada (ECCC):
Canada Environment
OH
Osler, Hoskin & Harcourt LLP
Article
Canadian Sanctions Alert: Your Counterparty May Be Subject To Sanctions Even If It Is Not Designated
Global Affairs Canada has issued comprehensive guidance on Canada's "deemed ownership" rules under sanctions law, clarifying when companies not directly designated may still be subject to sanctions restrictions due to ownership or control by designated persons. The guidance addresses three distinct control tests—including ownership thresholds, board control, and de facto influence—and provides practical examples of how these provisions apply to complex corporate structures and proxy arrangements
Canada Government
C
Cassels
Article
October 2026 Amendments To Chambers Practice In British Columbia: What To Know
The amendments were developed with the input of stakeholders, including members of the judiciary, the legal profession, government ministries and the public, in response to ongoing concerns regarding chambers delays, scheduling inefficiencies, inaccurate time estimates, and matters that are set down for hearing but ultimately do not proceed as scheduled
Canada Commercial
SU
Singleton Urquhart Reynolds Vogel LLP
Article
Le Québec favorise l’achat québécois et canadien : ce que changent les nouveaux décrets 1358-2026 et 1359-2026
Par l’adoption du décret 1358-2026, le gouvernement du Québec autorise, du 7 septembre 2026 au 31 janvier 2027, le Centre d’acquisitions gouvernementales (le « CAG ») à déroger aux principes généraux voulant que les appels d’offres publics soient ouverts sans discrimination aux entreprises étrangères en provenance d’un état lié par un accord intergouvernemental avec le Québec.
Canada Government
FF
Fasken (French)
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