Canada: Finance and Banking

Le 19 mars 2026, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont annoncé la mise en œuvre d’un projet pilote autorisant les émetteurs émergents admissibles...

Voluntary semi-annual financial reporting (SAR) for public companies in Canada is now live, at least for eligible venture issuers.

The Federal Financial Institutions Legislative and Regulatory Reporter provides a monthly summary of Canadian federal legislative and regulatory developments of relevance...

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

Starting a small business can be difficult; competition with established companies, shifting economic demands, and consumer expectations can culminate in an unpredictable and costly endeavour.

The recent surge in interest in prediction markets has attracted the expected regulatory attention from securities and commodity futures regulators in Canada.

In Alberta, it is common for mortgage agreements to include clauses waiving statutory protections under Sections 49 and 52 of the Expropriation Act.

Not all guarantees are created equal. There is considerable confusion amongst mortgage lenders when structuring a mortgage loan highlighted by a recurring tendency to insist...

Higher interest rates and unfavourable mortgage renewals have resulted in increased defaults, leading lenders to more frequently enforce their security through a power of sale proceeding.

In a recent decision, the Canadian Investment Regulatory Organization (CIRO) has imposed stiff penalties following findings of improper trading practices by the Ultimate Designated Person (UDP)...

When a borrower takes possession of leased farm equipment, uses it for a full harvest season, and makes payments—but never signs the certificate of acceptance—can the lease still be enforced? The Saskatchewan Court of Appeal addressed this exact question in Millhouse Farms Inc. v De Lage Landen Financial Services Canada Inc., reaffirming that acceptance by conduct can complete a contract even when formal paperwork remains incomplete.

Vendor takeback financing enables business transactions when traditional lending falls short by allowing sellers to finance part of the purchase price.