Canada: Finance and Banking

The Reporter provides a monthly summary of Canadian federal legislative and regulatory developments of relevance to federally regulated financial institutions. It does not address Canadian provincial financial services legislative and regulatory developments. In addition, purely technical and administrative changes (such as changes to reporting forms) are not covered.

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.

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.

In Heydary Green Professional Corporation v. The King, the Tax Court of Canada delivers a clear and uncompromising message: GST/HST bad debt deductions are not governed by flexibility, fairness, or practical difficulty—they are governed by strict statutory compliance.

Borden Ladner Gervais S.E.N.C.R.L., S.R.L. (BLG) annonce l'arrivée de Nicholas Nevins et Christian Vieira comme associés au sein de son groupe Droit des sociétés et marchés financiers à Toronto.

Le financement d'une coentreprise immobilière présente des défis uniques qui nécessitent une planification minutieuse et une structuration appropriée. Quelles sont les considérations essentielles pour établir...

For lenders active in Ontario’s multi‑residential market, CMHC‑insured financing remains a critical tool despite shifting rates, construction cost volatility, and heightened regulatory scrutiny.

Le crédit privé peine à pénétrer le marché canadien dominé par les banques, mais des opportunités subsistent pour les prêteurs étrangers innovants.

Ce bulletin présente une rétrospective des principaux développements réglementaires en matière d’assurance et de distribution au Québec des six derniers mois. Comme vous pourrez le constater, l’Autorité des marchés financiers (l’« Autorité ») et le gouvernement du Québec ont été actifs au cours de cette période.

On March 30, the Québec Financial Markets Tribunal (the QFMT) delivered its ruling on the merits of Autorité des marchés financiers c. Solo international inc. (Solo), a case involving a pump-and-dump scheme whose proceedings date back to 2017. The QFMT’s jurisdiction was challenged all the way to the Supreme Court of Canada, which upheld it in 2023.

In Heydary Green Professional Corporation v. The King, the Tax Court of Canada delivers a clear and uncompromising message: GST/HST bad debt deductions are not governed by flexibility, fairness, or practical difficulty—they are governed by strict statutory compliance.