Canada: Corporate/Commercial Law

The CRA explains that for an entity to qualify as a non-profit organization under Section 149 (l) of the Income Tax Act, it must be organized and operated exclusively for social welfare, civic improvement, pleasure, recreation, or any other purpose except for profit'.

Rising costs of living create challenges for, especially, families with young children. To address child care accessibility and affordability...

Ces dernières années, de nombreuses organisations à but non lucratif établies aux États-Unis ont manifesté l'intérêt de s'implanter au Canada.

Deciding to sell your private food and beverage company can be a life-changing step.

This guide provides a high-level overview of private investments in Canadian public equities (PIPE), including common areas of negotiation, strategic...

The Alberta Securities Commission's (ASC) decision in Re Greenfire Resources Ltd., 2025 ABASC 104 (Greenfire) offers important guidance for mergers and acquisitions...

Mergers and acquisitions (M&A) in the defence sector carry distinct features that set them apart from transactions in other industries.

Le 28 août 2025, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié les modifications finales visant le Règlement 44-102 sur le placement de titres au moyen d'un prospectus...

The days of simply incorporating your veterinary professional corporation and setting it aside are over. New compliance obligations introduced in recent years in Ontario mean that corporate maintenance now requires ongoing attention. This article outlines the key developments veterinary professionals should be aware of and how to stay compliant.

Venture Capital Comparative Guide for the jurisdiction of Canada, check out our comparative guides section to compare across multiple countries

In today's fast-paced startup ecosystem, founders are rethinking how they fund growth. Venture debt is quickly becoming a smart, strategic tool that lets startups scale on their own terms.

On Aug. 15, 2025, the Department of Finance released for consultation draft legislative proposals that would implement a number of previously announced and other tax measures.