Canada: Technology

Since the release of OpenAI’s ChatGPT in late 2022, Artificial Intelligence (AI) has quickly evolved from experimental pilot programs to a core operational input for many publicly traded companies.[

Data centres are at the core of seemingly every major conversation today, whether economic technological, or political. They’re also critical infrastructure: they power cloud computing, enable AI and support the massive volumes of data generated across the economy.

Le Bureau du surintendant des institutions financières (BSIF) a publié de nouvelles lignes directrices sur l'intelligence artificielle générative et agentive pour les institutions financières fédérales. Ces recommandations portent sur la gestion des risques liés à la technologie, la cybersécurité, la résilience opérationnelle et les relations avec les tiers dans le contexte de l'adoption croissante de l'IA dans le secteur financier.

Since the release of OpenAI’s ChatGPT in late 2022, Artificial Intelligence (AI) has quickly evolved from experimental pilot programs to a core operational input for many publicly traded companies.[

The automotive industry stands at the threshold of a transformative era as autonomous vehicles transition from concept to reality. What regulatory framework will govern these self-driving technologies...

OSFI has issued new guidance for federally regulated financial institutions on the risks and governance of generative and agentic artificial intelligence. Published on July 13, 2026...

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. 

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.

Savvy crypto investors and traders in Canada often ask the same question: should crypto activity be carried on personally or through a Canadian-controlled private corporation, commonly called a CCPC? In 2026, that question still has no one-size-fits-all answer. The right structure depends on factors such as the type of crypto activity, the level of profit, the need to deduct expenses, whether the taxpayer wants to combine crypto results with other income sources, and more.