Canada: Government, Public Sector

If you hold units or shares of an offshore hedge fund, a foreign investment company or any other non-resident fund that reinvests its income instead of paying it out, the CRA may be able to tax you every year on income you never received.

This comprehensive guide introduces international businesses and investors to Canada's unique legal landscape, exploring how federal and provincial jurisdictions interact to govern business operations. Navigate the complexities of Canada's dual legal traditions, bilingual requirements, and multi-layered regulatory framework across key provinces including Ontario, Alberta, British Columbia, and Quebec.

As the world's fourth-largest economy and a cornerstone of Canada's Indo-Pacific Strategy, Japan represents a critical partner for Canadian businesses seeking international growth. This conversation explores the evolving Canada-Japan relationship, examining opportunities in advanced manufacturing, artificial intelligence, quantum technologies, critical minerals, and energy sectors, while offering practical guidance for Canadian companies looking to enter the Japanese market.

The case of Bayliss v. Burnham examines a contested will of a First Nation individual with substantial assets, raising critical questions about digital signatures, ministerial oversight under the Indian Act, and the application of common law principles to Indigenous estate planning. This decision highlights the complex intersection of federal legislation, provincial law, and customary practices that govern testamentary matters for status Indians residing on reserve.

On October 9, 2026, the Court of Appeal of Alberta released its decision in Reference re Impact Assessment Act, as amended, 2026 ABCA 320 (2026 IAA Reference)

The tax remission order application, made by an experienced Canadian tax lawyer under subsection 23(2) of the Financial Administration Act, is the final avenue of tax relief for a Canadian taxpayer once every other tax dispute and tax relief procedure has failed to produce a satisfactory result.

Canada's defence sector is undergoing significant transformation as increased investment and a renewed focus on domestic industrial capacity create opportunities across defence, aerospace, space and advanced manufacturing. The federal government's Defence Industrial Strategy prioritizes building domestically in areas of Canadian strength, partnering with allies where collaboration makes sense, and buying from abroad where necessary.

Canada continues to seek foreign investment and remains an attractive destination for international investors. Foreign investors should assess the potential application of the Investment Canada Act early in the transaction-planning process, particularly where the Canadian business operates in a sensitive sector or possesses valuable technology, infrastructure or data.

The Canadian federal government has introduced Bill C-40, transforming the Defence Investment Agency into an independent Crown corporation with expanded procurement powers and novel financial authorities. This legislative shift enables streamlined defence procurement, private capital integration, and broader non-competitive contracting capabilities while redefining national security supply chains.

Les droits de douane jouent un rôle clé dans les relations commerciales internationales; ils influencent directement les industries et les économies des pays concernés. La chronologie suivante retrace les événements marquants liés aux mesures tarifaires mises en place par le Canada et les États-Unis.

This is the latest on the integration of repowered facilities in the second window of the Independent Electricity System Operator’s (IESO) Long-Term 2 (LT2) Request for Proposals (RFP) and Medium-Term 3 (MT3) RFP.

The Divisional Court's decision in Land Design Inc. v. Ontario Infrastructure and Lands Corp. establishes critical boundaries for judicial review of procurement decisions and clarifies bidder obligations under no-contact rules. When does a procurement decision become sufficiently public to warrant court intervention, and what responsibility do bidders bear when their employees engage with prohibited government officials during an active RFP process?