Canada: Finance and Banking

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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
Les ACVM proposent de rendre permanent l’élargissement de la dispense pour financement de l’émetteur coté
Les Autorités canadiennes en valeurs mobilières proposent d'inscrire dans la réglementation les modifications apportées à la dispense pour financement de l'émetteur coté, permettant aux émetteurs de lever jusqu'à 50 M$ CA sans prospectus. Le projet de modification simplifie certaines conditions tout en introduisant de nouvelles exigences d'information pour les émetteurs confrontés à des incertitudes financières.
Canada Finance
BC
Blake, Cassels & Graydon LLP
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
Article
CSA Proposes Permanent Increase To Capital-Raising Limits Under The Listed Issuer Financing Exemption
The Canadian Securities Administrators have published proposed amendments to the listed issuer financing exemption that would permanently increase capital-raising limits from $10 million to up to $50 million for larger companies. These changes build on temporary relief measures that facilitated $3.7 billion in capital raised over the past year and include streamlined operational conditions aimed at simplifying the exemption's use for eligible exchange-listed reporting issuers.
Canada Finance
C
Cassels
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Related Country Guides

BR
Banking Regulation
SL
Secured Lending
PF
Project Finance

Capital Adequacy/BASEL

Article
Federal Financial Institutions Legislative And Regulatory Reporter – March 2026
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.
Canada Finance
BL
Borden Ladner Gervais LLP
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Debt Capital Markets

Curated
Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)
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.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
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Charges, Mortgages, Indemnities

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Financial Services

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
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Latest Videos

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