Canada: Debt Capital Markets

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.

Our tax law firm recently closed a matter in which a client came to us after discovering that a CRA tax debt believed to be long settled was still showing up as an active court judgment on the client’s credit report. The judgment was standing in the way of a financing transaction, and the client needed documented proof, quickly, that the underlying tax debt had actually been paid.

Le Canada offre un environnement de financement concurrentiel avec des sources de capitaux diversifiées, des taux d'intérêt avantageux et des avantages fiscaux significatifs pour les emprunteurs. Les investisseurs internationaux peuvent accéder à des prêts bancaires auprès d'institutions bien capitalisées, bénéficier de programmes gouvernementaux de soutien et profiter d'un système d'enregistrement des sûretés efficace et simplifié dans l

On June 26, 2025, the CSA published its 2025-2028 CSA Business Plan (the "Plan") setting out its priorities that will guide securities regulation across Canada over the next three years.

Les récentes modifications aux règles et initiatives stratégiques apportées par les Autorités canadiennes en valeurs mobilières (les « ACVM »), de même que les changements apportés à la Bourse de Toronto...

In the current economic context, some businesses are facing an increasingly significant risk, namely the insolvency of a key client.

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of November 17, 2025.

In the context of corporate debt, 'liability management' refers to a company taking steps to manage its existing debt obligations. This often involves a combination of one or more open market repurchases...

On October 8, 2025, the Ontario Securities Commission (OSC) announced recent steps to further transparency and compliance in the exempt market.