Canada: Financial Services

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Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.
Article
Stablecoins Versus Tokenized Deposits: Same Technology, Different Uses
Canada's financial landscape is evolving with the introduction of stablecoins and tokenized deposits, two distinct digital payment instruments built on distributed ledger technology. While both promise faster and programmable payments, they differ fundamentally in structure, regulatory treatment, and optimal use cases—raising critical questions about which instrument best serves specific financial needs.
Canada Finance
TL
Torys LLP
Article
Paid More Than Your Fair Share? The Right Of Contribution Among Guarantors
When multiple guarantors share liability for a debt and one pays more than their proportionate share, can they recover the excess from co-guarantors? This analysis examines the equitable Right of Contribution among joint and several guarantors, exploring how much can be claimed, limitation periods for recovery, and whether contractual indemnities provide additional protection beyond common law remedies.
Canada Finance
GR
Gardiner Roberts LLP
Article
TSX vs NYSE For Mining IPOs: Where Should You List? – Legal Lessons For Private Companies Considering Going Public – Part 2 Of 3
This is the second article in a three-part series examining the current state of the Canadian IPO market. Part 1 assessed the market landscape in 2026 and the renewed prominence of the long-form IPO. Part 3 will examine the governance, liability and readiness requirements confronting companies pursuing an IPO in today’s environment.
Canada Energy
MT
Miller Thomson LLP
Article
TSX ou NYSE pour les PAPE du secteur minier : où s’inscrire ? – Enseignements juridiques à l’intention des sociétés fermées qui envisagent de faire un appel public à l’épargne – Partie 2 de 3
Les sociétés minières canadiennes font face à une décision stratégique cruciale : s'inscrire à la TSX ou opter pour une bourse américaine comme le NYSE ou le Nasdaq. Cet article examine les avantages distincts de chaque marché, notamment l'expertise sectorielle du Canada, la profondeur des capitaux américains et les implications en matière de coûts, de conformité et de calendrier d'exécution.
Canada Energy
MT
Miller Thomson LLP
Curated
The Complete Guide To Crypto-Asset Reporting Framework (CARF) For 2026-27 For Canadian Crypto Traders, Investors, And Accountants—and Enhanced Mandated Data Sharing Of Wallets With CRA
The Canada Revenue Agency’s access to information about cryptocurrency and other crypto-assets is entering a new phase. Canadian taxpayers have always been responsible for identifying, valuing, classifying, and reporting taxable crypto activity, even where an exchange issued no Canadian tax slip, the transaction occurred through a foreign platform, or the assets were never converted into Canadian dollars. 
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
What Traders And Investors Need To Know About Cryptocurrency Tax Audits In Canada: CRA’s Tax Treatment, Audit Methods, Net-Worth Assessments, And Canadian Taxpayer Rights
The Canada Revenue Agency’s (“CRA”) authority to conduct a cryptocurrency tax audit begins with subsection 231.1(1) of the Income Tax Act. It gives authorized CRA officials broad powers to inspect or examine relevant documents, records, property, processes, and other matters, and to require reasonable assistance and proper oral or written answers.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Négociation de cryptomonnaies stables au Canada : Une nouvelle décision de la CVMO accorde une dispense d’inscription
La réglementation des cryptomonnaies stables au Canada évolue alors que les autorités en valeurs mobilières maintiennent leur supervision des activités de négociation. Une décision récente de la Commission des valeurs mobilières de l'Ontario ouvre une nouvelle voie pour la négociation réglementée de cryptomonnaies stables sans obligation d'inscription, offrant une perspective importante pour les participants du marché qui souhaitent faciliter
Canada Finance
BC
Blake, Cassels & Graydon LLP
Curated
The Complete Guide To Crypto-Asset Reporting Framework (CARF) For 2026-27 For Canadian Crypto Traders, Investors, And Accountants—and Enhanced Mandated Data Sharing Of Wallets With CRA
The Canada Revenue Agency’s access to information about cryptocurrency and other crypto-assets is entering a new phase. Canadian taxpayers have always been responsible for identifying, valuing, classifying, and reporting taxable crypto activity, even where an exchange issued no Canadian tax slip, the transaction occurred through a foreign platform, or the assets were never converted into Canadian dollars. 
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
What Traders And Investors Need To Know About Cryptocurrency Tax Audits In Canada: CRA’s Tax Treatment, Audit Methods, Net-Worth Assessments, And Canadian Taxpayer Rights
The Canada Revenue Agency’s (“CRA”) authority to conduct a cryptocurrency tax audit begins with subsection 231.1(1) of the Income Tax Act. It gives authorized CRA officials broad powers to inspect or examine relevant documents, records, property, processes, and other matters, and to require reasonable assistance and proper oral or written answers.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Ontario Proposes Narrowing Of Life & Health MGA Licensing Framework
The Ontario Ministry of Finance (“MOF”) has released a consultation proposing significant amendments to the province’s licensing framework for Life and Health Managing General Agents (“L&H MGAs”). The consultation represents the latest stage in a regulatory initiative that began in 2024, when the Ontario government amended the Insurance Act (Ontario) (the “Act”) to establish a dedicated licensing regime for L&H MGAs in response to consumer protection concerns identified within the life and health insurance distribution channel.
Canada Finance
F
Fasken
Curated
The Complete Guide To Crypto-Asset Reporting Framework (CARF) For 2026-27 For Canadian Crypto Traders, Investors, And Accountants—and Enhanced Mandated Data Sharing Of Wallets With CRA
The Canada Revenue Agency’s access to information about cryptocurrency and other crypto-assets is entering a new phase. Canadian taxpayers have always been responsible for identifying, valuing, classifying, and reporting taxable crypto activity, even where an exchange issued no Canadian tax slip, the transaction occurred through a foreign platform, or the assets were never converted into Canadian dollars. 
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
What Traders And Investors Need To Know About Cryptocurrency Tax Audits In Canada: CRA’s Tax Treatment, Audit Methods, Net-Worth Assessments, And Canadian Taxpayer Rights
The Canada Revenue Agency’s (“CRA”) authority to conduct a cryptocurrency tax audit begins with subsection 231.1(1) of the Income Tax Act. It gives authorized CRA officials broad powers to inspect or examine relevant documents, records, property, processes, and other matters, and to require reasonable assistance and proper oral or written answers.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
OSC Releases Crypto Asset Survey Results
The Ontario Securities Commission's 2026 survey reveals significant shifts in Canadian cryptocurrency adoption, awareness, and sentiment. With ownership rates more than doubling since 2023 and a growing belief that crypto will play a key role in Canada's financial system, the findings paint a picture of an evolving landscape where traditional financial advisors increasingly recommend crypto investments, yet regulatory awareness remains surprisingly low among the general population.
Canada Finance
OH
Osler, Hoskin & Harcourt LLP
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