Canada: Directors and Officers

Découvrez les différentes structures organisationnelles disponibles pour faire des affaires au Canada, incluant les sociétés par actions, sociétés de personnes, fiducies et succursales. Comprenez les avantages et inconvénients de chaque option, les exigences de résidence pour les administrateurs, et les considérations fiscales essentielles pour les investisseurs internationaux.

Explore the legal structures available for conducting business in Canada, from corporations and partnerships to branch operations. Understand key considerations including director residency requirements, shareholder rights, liability protections, and the strategic choice between federal and provincial incorporation for foreign investors entering the Canadian market.

If you own 10% or more of a corporation outside Canada, alone or together with family members, the Income Tax Act may require you to file Form T1134 every year and may tax you on that corporation’s passive income before you receive a single dollar of it.

L’étude 2026 de Fasken sur l’information relative aux facteurs ESG met en lumière comment les sociétés canadiennes renforcent leurs pratiques en matière de durabilité, améliorent la transparence et répondent aux attentes changeantes des parties prenantes. Cette étude, qui porte sur 100 sociétés cotées à la Bourse de Toronto, peut vous aider à savoir où se situe votre organisation et à prendre des décisions plus éclairées concernant les priorités environnementales, sociales et de gouvernance (ESG) émergentes.

The Ontario Superior Court has issued a landmark ruling clarifying the strict scope of trust obligations under Ontario's Construction Act, holding a contractor liable for unpaid invoices while imposing personal liability on its directors for commingling trust funds with operating funds. The decision expands the practical interpretation of statutory trust compliance requirements, potentially requiring contractors to maintain separate trust accounts rather than relying solely on internal accounting records.

Ignoring or mismanaging your trust obligations under Ontario’s Construction Act[1] (“the Act”) can have serious financial consequences. Morin Bros. Building Supplies Inc. v Bond Group Ottawa 2018 Inc.

One of the most important — and least understood — aspects of Canadian franchise law is the potential for personal liability arising from franchise disclosure obligations.

Artificial Intelligence (AI) in the boardroom is a double-edged sword. It presents risks, but also potential rewards. Meeting their fiduciary duties to the company requires that directors get this balance right.

The Ontario Court of Appeal has clarified a critical aspect of corporate law: directors and shareholders who expressly direct a corporation to commit wrongful acts can be held personally liable, even when acting within their official capacity. This landmark decision examines when courts will pierce the corporate veil to reach the individuals behind corporate misconduct, and what evidence is required to overcome the fundamental principle of corporate separateness.