Technology Law and Digital Law

Canada’s income tax system is fundamentally based on self-assessment. Individual taxpayers are responsible for reporting their income, claiming applicable deductions and credits, and determining their tax position through the T1 General, formally the T1 Income Tax and Benefit Return.

Free tokens are rarely free of tax consequences. Airdrops, staking rewards, yield-farming distributions and DAO compensation all arrive in a crypto wallet without a purchase, which makes them easy to overlook at filing time, and difficult to characterize when they are not overlooked.

On Sept. 15, 2026, the Ontario Securities Commission (OSC) published OSC Staff Notice 81-741 Investment Management Division Annual Summary Report (the Staff Notice), summarizing the activities and regulatory focus of the OSC’s Investment Management Division for the fiscal year ended March 31, 2026

Blakes publie la neuvième édition de son Rapport sur les CA, explorant comment les femmes chefs de contentieux sont particulièrement bien positionnées pour superviser l'intelligence artificielle au sein des conseils d'administration. Le rapport analyse les données les plus complètes à ce jour sur la progression des femmes juristes dans les CA des sociétés cotées à la TSX, tout en examinant les compétences uniques qu'elles apportent face aux dé

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.

As AI translation becomes more capable, organizations have more choices to make. Which technology is right for the work? Where can AI deliver the speed and efficiency you need?

Foreign companies entering Canada often assume their existing privacy programs designed for GDPR or CCPA compliance can simply extend to Canadian operations, but Canada's legal requirements demand targeted modifications. This comprehensive guide examines Canada's private sector privacy legislation, breach reporting obligations, AI governance expectations, and anti-spam regulations that businesses must navigate before launching in the Canadian market.

Ce bulletin mensuel a été préparé par le groupe Protection des renseignements confidentiels, vie privée et cybersécurité de Fasken pour vous présenter les actualités et les développements récents qui ont attiré notre attention. Si vous avez des questions sur l’un des sujets abordés dans ce bulletin, communiquez avec l’un des membres de ce groupe, qui se fera un plaisir de vous aider.

The guidance emphasizes that organizations remain accountable for personal information under their control, including where it is collected, used, disclosed or processed by a third party, and should conduct privacy due diligence to identify compliance risks, inform contractual protections and demonstrate accountability. The OPC is accepting comments on the guidance until December 4, 2026.