Canada: Corporate/Commercial Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
Selling A Business: Earn-Out Clauses To Bridge A Valuation Gap
Earn-out clauses have become increasingly popular in M&A transactions, particularly during periods of economic uncertainty, as they help bridge valuation gaps between buyers and sellers by tying a portion of the purchase price to post-closing performance. While these arrangements offer flexibility and risk-sharing benefits, they also present significant challenges in terms of metric selection, structural design, and potential litigation.
Canada Commercial
BB
BCF Business Law
Article
PE Points – Summer 2026
Osler's Summer 2026 PE Points newsletter explores the rising prominence of essential services businesses in Canadian private equity, featuring insights from a former M&A lawyer turned entrepreneur, practical guidance on AI-driven deal structuring, and critical updates on co-investment mechanics, continuation vehicles, and evolving M&A market dynamics. The edition examines how institutional capital is increasingly flowing toward non-discretionary services platforms while traditional software models face AI d
Canada Commercial
OH
Osler, Hoskin & Harcourt LLP
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Article
Keeping Adequate Books And Records: Important Reminders For Canadian Registered Charities
Canadian registered charities face strict obligations under the Income Tax Act regarding where and how they maintain their books and records, with server location emerging as a critical compliance issue in an era of cloud-based systems. This article examines the specific requirements for record retention, the risks of non-compliance, and practical considerations for charities using electronic platforms and third-party service providers.
Canada Tax
MT
Miller Thomson LLP
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Article
Selling A Business: Earn-Out Clauses To Bridge A Valuation Gap
Earn-out clauses have become increasingly popular in M&A transactions, particularly during periods of economic uncertainty, as they help bridge valuation gaps between buyers and sellers by tying a portion of the purchase price to post-closing performance. While these arrangements offer flexibility and risk-sharing benefits, they also present significant challenges in terms of metric selection, structural design, and potential litigation.
Canada Commercial
BB
BCF Business Law
Article
PE Points – Summer 2026
Osler's Summer 2026 PE Points newsletter explores the rising prominence of essential services businesses in Canadian private equity, featuring insights from a former M&A lawyer turned entrepreneur, practical guidance on AI-driven deal structuring, and critical updates on co-investment mechanics, continuation vehicles, and evolving M&A market dynamics. The edition examines how institutional capital is increasingly flowing toward non-discretionary services platforms while traditional software models face AI d
Canada Commercial
OH
Osler, Hoskin & Harcourt LLP
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Article
Data Privacy And Audit Evidence Challenges: If It’s Not Auditable, It’s Not Usable
As organizations rapidly adopt AI tools in audit and finance workflows, a critical gap is emerging between operational efficiency and regulatory compliance. While AI accelerates analysis and reduces manual effort, it fundamentally disrupts the audit evidence chain through issues of data control, traceability, and reproducibility that traditional frameworks were not designed to address.
Canada Accounting
PA
PKF Antares
Article
Canada’s Amended Merger Review Process: Key Takeaways After Two Years
Canada's Competition Bureau has significantly altered its merger review approach since 2022 amendments to the Competition Act, with more transactions classified as complex and longer review timelines. The Bureau is also issuing fewer Advance Ruling Certificates while parties increasingly employ "pull and refile" strategies to avoid Supplementary Information Requests, raising important questions about the practical implications of the new remedial standard.
Canada Anti-trust
DW
Davies Ward Phillips & Vineberg
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Article
Les gouvernements canadiens investissent dans l’innovation, le talent et la compétitivité nationale
Le gouvernement canadien et les provinces intensifient leurs efforts pour soutenir l'innovation nationale face aux perturbations géopolitiques et à la concurrence mondiale. De nouveaux programmes de financement, sources de capitaux et initiatives axées sur le talent visent à commercialiser la recherche, préserver la propriété intellectuelle canadienne et attirer des investissements dans des secteurs stratégiques comme l'IA, les sciences de la vie et la défense.
Canada Strategy
BC
Blake, Cassels & Graydon LLP
Article
Canadian Governments Invest In Innovation, Talent And Domestic Competitiveness
A convergence of geopolitical shifts, trade uncertainty and heightened industrial policy ambition has fundamentally altered the operating environment for Canadian businesses. How are federal and provincial governments responding with new funding programs, capital sources and talent initiatives to support the retention and growth of technology, intellectual property and human capital in Canada? This comprehensive overview examines recent strategic initiatives spanning artificial intelligence, life sciences,
Canada Finance
BC
Blake, Cassels & Graydon LLP
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