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"Time Of The Essence" Clauses Head To The Supreme Court

A "time is of the essence" (TOE) clause may be the most contentious boilerplate provision in Canadian contract law, judging by the volume of Canadian case law that it has generated.

Canada Commercial

DW

Davies Ward Phillips & Vineberg

Well-Known Seasoned Issuers Understanding The New Prospectus Regime

The Canadian Securities Administrators ("CSA") have adopted amendments (the "Amendments") to National Instrument 44-102 Shelf Distributions ("NI 44-102"), Companion Policy 44-102CP...

Canada Commercial

GR

Gardiner Roberts LLP

Navigating Recruitment While Staying True To Yourself

I still remember sitting in my first-year Access to Justice class when a thought hit me like a wave: Could this ever be me?...

Canada Commercial

LL

Lerners LLP

Canada's Modern Slavery Act: Key Updates From Public Safety Canada Ahead Of The May 31, 2026 Reporting Deadline

Public Safety Canada ("PSC") has released updated guidance (the "Updated Guidance") under Canada's Fighting Against Forced Labour and Child Labour in Supply Chains Act (the "Modern Slavery Act")...

Canada Commercial

WD

Wildeboer Dellelce LLP

Service Agreements And Cost Recovery Clauses: What Businesses Need To Know Before Signing

Canada Commercial

WG

Watson Goepel LLP

Evolving Needs For Emerging And High Growth Companies: Series A Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Evolving Needs For Emerging And High Growth Companies: Series C And Later Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Tariffs, Tech And Turnarounds: Canada-US Cross‑border M&A In 2025

Worldwide Commercial

D

Dentons Canada LLP

Evolving Needs For Emerging And High Growth Companies: Series B Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Evolving Needs For Emerging And High Growth Companies: Seed Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Governance Insights: 10 Legal Updates GCs, Boards And Investors Need To Know

Canada Commercial

DW

Davies Ward Phillips & Vineberg

The Business Owner's Guide To Keeping Legal Costs Under Control

Canada Commercial

WG

Watson Goepel LLP

Top 10 Compliance Tips For Your 2026 Report Under The Supply Chains Act

Canada Commercial

GW

Gowling WLG

Good Faith In M&A Deals At The Supreme Court Of Delaware: A Canadian Perspective

Canada Commercial

MT

McCarthy Tétrault LLP

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 23 Oct 2025 | 2:00 PM

The End of the Billable Hour? Building Cost Certainty with Procido’s Fixed Annual Fee Model

PL

Procido LLP

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

Venture Capital

Mergers & Acquisitions

Corporate and Company Law

"Time Of The Essence" Clauses Head To The Supreme Court

A "time is of the essence" (TOE) clause may be the most contentious boilerplate provision in Canadian contract law, judging by the volume of Canadian case law that it has generated.

Canada Commercial

DW

Davies Ward Phillips & Vineberg

Well-Known Seasoned Issuers Understanding The New Prospectus Regime

The Canadian Securities Administrators ("CSA") have adopted amendments (the "Amendments") to National Instrument 44-102 Shelf Distributions ("NI 44-102"), Companion Policy 44-102CP...

Canada Commercial

GR

Gardiner Roberts LLP

Canada's Modern Slavery Act: Key Updates From Public Safety Canada Ahead Of The May 31, 2026 Reporting Deadline

Public Safety Canada ("PSC") has released updated guidance (the "Updated Guidance") under Canada's Fighting Against Forced Labour and Child Labour in Supply Chains Act (the "Modern Slavery Act")...

Canada Commercial

WD

Wildeboer Dellelce LLP

Service Agreements And Cost Recovery Clauses: What Businesses Need To Know Before Signing

Canada Commercial

WG

Watson Goepel LLP

Evolving Needs For Emerging And High Growth Companies: Series A Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Evolving Needs For Emerging And High Growth Companies: Series C And Later Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Tariffs, Tech And Turnarounds: Canada-US Cross‑border M&A In 2025

Worldwide Commercial

D

Dentons Canada LLP

Evolving Needs For Emerging And High Growth Companies: Series B Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Evolving Needs For Emerging And High Growth Companies: Seed Stage (Video)

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

See more

Directors and Officers

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

RS

Rotfleisch & Samulovitch P.C.

Top 10 Compliance Tips For Your 2026 Report Under The Supply Chains Act

On January 1, 2026, Public Safety Canada opened its portal for the filing of reports under the Fighting Against Forced Labour and Child Labour in Supply Chains Act...

Canada Commercial

GW

Gowling WLG

An Exception To The Exceptional? D&O Releases In CCAA Proceedings

The novel issue in Metcalfe was whether the CCAA permits a plan to include releases of claims against third parties who are themselves not creditors or debtors and therefore parties to the plan

Canada Insolvency

ML

McMillan LLP

OHA Ten Tips For Hospital Governance Compliance

Canada Commercial

BL

Borden Ladner Gervais LLP

U.S. May Eliminate Section 16 Reporting Exemption For Foreign Private Issuers

Canada Commercial

TL

Torys LLP

Directors Talk: Canada's Economic Security Imperative

Canada Commercial

MT

McCarthy Tétrault LLP

Guide To Insolvency In Canada 2025: Law And Practice

Canada Insolvency

GW

Gowling WLG

Série Directors Talk : L'impératif de sécurité économique du Canada

Canada Commercial

MT

McCarthy Tétrault LLP

Aucun « changement important » en jurisprudence : perspectives pratiques suite à la décision hautement attendue de la Cour suprême (Lundin)

Canada Commercial

MT

McCarthy Tétrault LLP

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Corporate Governance

Secondary Transactions In Private Equity: Planning, Governance And Exit Readiness

Sponsor-to-sponsor secondary transactions are an interesting alternative for sponsors looking to sell their stake in portfolio companies when other exit opportunities...

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Hiding In The Shadows: The Perils Of Shadow AI On Your Organization

Artificial Intelligence (AI) is continuing to transform workplaces at a rapid pace; however, alongside the often-sanctioned deployment of tools like Microsoft Copilot or Google Gemin...

Canada Technology

BJ

Bennett Jones LLP

OHA Ten Tips For Hospital Governance Compliance

The Ontario Hospital Association (OHA), in partnership with Borden Ladner Gervais LLP (BLG), has developed this resource to provide individuals supporting hospital governance with 10 practical...

Canada Commercial

BL

Borden Ladner Gervais LLP

Cleared For Takeover? Canadian Aviation M&A

Canada Commercial

CW

Clark Wilson LLP

Bill S-241 And First Nations Gaming: Reallocating "Conduct And Manage" Authority On-reserve

Canada Commercial

GW

Gowling WLG

Proxy Advisors Release Updated Canadian Voting Guidelines For 2026

Canada Commercial

GL

Goodmans LLP

Shareholder Activism In Canada: Trends And Outlook For Coming Years

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

How 2025 Rewrote The Rules Of Corporate Governance For 2026 And Beyond

Worldwide Commercial

OH

Osler, Hoskin & Harcourt LLP

Preparing For Proxy Season 2026? Time To Review Advance Notice Policies And Equity-based Compensation Plans

Canada Commercial

BL

Borden Ladner Gervais LLP

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Shareholders

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

RS

Rotfleisch & Samulovitch P.C.

Governance Insights: 10 Legal Updates GCs, Boards And Investors Need To Know

The latest edition of Davies' Governance Insights is now available. In this issue, we review 10 developments that general counsel and directors of Canadian public companies, and their investors...

Canada Commercial

DW

Davies Ward Phillips & Vineberg

Tax Court Rejects Grossing Up Shareholder Benefits With ITCs

Many income tax disputes concern whether a corporate expense is incurred for the personal benefit of a shareholder rather than bona fide business purposes.

ML

McMillan LLP

Court Of Appeal Summaries (January 19 – 23, 2026)

Canada Litigation

BM

Blaney McMurtry LLP

Quatre mesures touchant les organismes de bienfaisance à surveiller en 2026. Deux d'entre elles sont déjà en cours!

Canada Commercial

MT

Miller Thomson LLP

Net-Worth Assessments, Shareholder Benefits, And Statute-Barred Years: Lessons From Afdon Contracting Ltd. v. The King 2025 TCC 175

RS

Rotfleisch & Samulovitch P.C.

Better Corporate Dividend Tax Planning For Business Owners From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How Canadian Corporations Can Make Better Strategic Decisions With Life Insurance Proceeds And Capital Dividend Account Planning

RS

Rotfleisch & Samulovitch P.C.

When Negligent Documentation Triggers A Decade-Late Reassessment, Penalties, And Shareholder Liability: Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173)

RS

Rotfleisch & Samulovitch P.C.

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Latest Videos

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Evolving Needs For Emerging And High Growth Companies: Series A Stage (Video)

OH

Osler, Hoskin & Harcourt LLP

Season Finale: Wrapping Up A Year In M&A (Podcast)

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Dentons Canada LLP

Sideline Conversations: Behind The Draw (Video)

GW

Gowling WLG

Your First Moves Matter: Navigating Disputes With Strategy (Video)

PB

Prowse Barrette

The Power Of Mentorship (Video)

BD

Burnet, Duckworth & Palmer LLP

Upcoming Events

Mois de l'histoire des noirs : INConversation avec Madeleine Féquière, consule générale du Canada à Chicago

Canada Commercial

MT

McCarthy Tétrault LLP

Speaking Engagement

The Eight-Minute Commercial Leasing Lawyer 2026

Canada Commercial

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WeirFoulds LLP

Creating Inclusive Futures In A Time Of Global Change Keynote With The Right Honourable Michaëlle Jean

Canada Commercial

F

Fasken

Whistler VIP Client Retreat

Canada Commercial

OH

Osler, Hoskin & Harcourt LLP

Les 10 Décisions Essentielles De L’Année 2025

Canada Commercial

TL

Torys LLP

Webinaire sur les perspectives du capital-investissement pour 2026

Canada Commercial

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McCarthy Tétrault LLP

Black History Month: INConversation With Madeleine Féquière, Consul General Of Canada In Chicago

Canada Commercial

MT

McCarthy Tétrault LLP

Façonner un avenir inclusif en temps de changements mondiaux : discours de la très honorable Michaëlle Jean

Canada Commercial

FF

Fasken (French)

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