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On September 22, 2026, the Canadian Securities Administrators introduced amendments to National Instrument 51-102, establishing an access-based delivery model for financial statements and management's discussion & analysis. This new framework allows reporting issuers to satisfy delivery requirements through SEDAR+ filing and prescribed notices, potentially reducing costs and administrative burdens. What steps must reporting issuers take to implement this electronic delivery model and ensure compliance with

Bill C-31 expands the Canada Revenue Agency's audit powers while doubling the amounts heard under the Tax Court's Informal Procedure, creating a structural imbalance where the Crown gains greater means to build its case while taxpayers lose procedural safeguards to test it. The Canadian Institute for Tax Controversy Studies argues that these changes require safeguards including advance disclosure, pre-hearing examinations, and independent oversight before implementation.

What happens when a jury is offered only two verdicts and neither one fits? Gavin Tighe and Stephen Thiele step outside their usual lane to examine the hung jury that ended the murder trial of Lindsay Clancy, the Massachusetts mother charged with killing her three young children.