Business Law and Corporate Law

Starting in 2027, all Ontario project owners with contracts entered into on or after January 1, 2026, and most owners with contracts dating back to July 1, 2018, must start releasing statutory holdback to their contractors on an annual basis. This requirement is the latest in a series of construction payment reforms under Ontario’s Construction Act. It replaces the traditional model of retaining holdback until substantial performance. Owners and contractors who fail to comply with the notice and payment timelines face exposure to interest claims, payment disputes, and adjudication proceedings.

This comprehensive guide introduces international businesses and investors to Canada's unique legal landscape, exploring how federal and provincial jurisdictions interact to govern business operations. Navigate the complexities of Canada's dual legal traditions, bilingual requirements, and multi-layered regulatory framework across key provinces including Ontario, Alberta, British Columbia, and Quebec.

The Divisional Court's decision in Land Design Inc. v. Ontario Infrastructure and Lands Corp. establishes critical boundaries for judicial review of procurement decisions and clarifies bidder obligations under no-contact rules. When does a procurement decision become sufficiently public to warrant court intervention, and what responsibility do bidders bear when their employees engage with prohibited government officials during an active RFP process?

Bill C-36 proposes sweeping changes to Canada's privacy landscape through the Protecting Privacy and Consumer Data Act, introducing penalties up to $25 million and private rights of action for non-compliance. How will these unprecedented enforcement mechanisms reshape M&A due diligence, contractual protections, and risk allocation in transactions involving personal data?

Canadian merger review requirements can trigger early in a transaction and may apply even when deals fall below pre-closing notification thresholds. This overview examines critical considerations including financial thresholds, substantive competition concerns, clearance processes, timing requirements, filing fees, and how Competition Act risk is typically addressed in transaction documentation.

Canadian privacy regulators have completed a joint investigation into OpenAI's ChatGPT, examining whether the company's collection, use, and disclosure of personal information complies with federal and provincial private-sector privacy legislation. The investigation involved the Office of the Privacy Commissioner of Canada alongside regulators from Quebec, British Columbia, and Alberta, scrutinizing OpenAI's practices in developing and operating its AI chatbot platform.

Canada’s tax system is a system of self-reporting. This feature is explicitly stated in subsection 150(1) of the Income Tax Act. This subsection requires taxpayers to file a tax return “without notice or demand for the return, for each taxation year of a taxpayer.”

The Canada Revenue Agency revoked Speed Skating Canada's registration as a qualified donee for missing a tax filing deadline, despite the organization's claim of timely submission. This case raises critical questions about whether revocation is the most proportionate response when the CRA has discretionary authority and alternative compliance tools at its disposal.

Consider three situations familiar to many BC societies. A director requests copies of board minutes. A member asks for the register of members before an upcoming election. A journalist requests the society’s financial statements for the last five years.

After a trial in 2026, Frank Stronach was found guilty of two sexual offence charges for incidents that had occurred some 40 years earlier. Following the conviction, but before sentencing, one of the complainants had a civil lawyer write to Mr. Stronach’s criminal lawyer to threaten a civil claim for damages of almost $1 million

The Ontario Court of Appeal has ruled that solicitor-client privilege can be implicitly waived when a party's pleadings rely on their understanding of their legal position...

Due to their duty of loyalty, lawyers may not act in matters which are adverse to current clients. The duty of loyalty generally extends to matters which are adverse to former clients if there is the potential...