Business Law and Corporate Law

The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning.

When a business is sold, whether through a share sale or an asset sale, the purchaser almost invariably demands restrictive covenants—such as a non-competition or non-solicitation agreement—from the selling shareholders or key principals.

In Malek v The King (2026 TCC 84), the Tax Court of Canada examined the Canada Revenue Agency’s (CRA) use of the net worth assessment method against a trucking corporation and its shareholder-managers.

Nonprofit organizations face increased federal investigative scrutiny and must develop incident-response plans to protect themselves when law enforcement agents arrive with search warrants or subpoenas.

If you intend to make, or have already made, charitable gifts in your will, there is an interesting aspect of charitable giving that you may not have considered. What happens if the charity you named no longer exists, cannot receive the gift, or circumstances have changed such that your gift cannot be carried out as intended? In certain circumstances, the cy-près doctrine may preserve the gift and ensure that your charitable intentions are honoured.

Impact investing has become an increasingly important way for registered charities and non-profit organizations to advance their values and missions.

A buy-sell agreement is a legally binding contract among the owners of a business that governs what happens to an owner’s interest when certain triggering events occur — most commonly death, disability, retirement...

Le Commissaire au lobbyisme du Québec propose une refonte majeure du régime encadrant les activités d'influence, incluant l'abandon du terme « lobbyisme » au profit de « représentation d'intérêts », l'élargissement du champ...

The Supreme Court has resolved a circuit split on the SEC's disgorgement authority, while the agency proposes significant reforms to shelf registration and filer status regimes that could reshape capital markets compliance.

The Canadian Construction Documents Committee has introduced the CCDC 32 – Progressive Design-Build Contract, marking the first standardized industry form for this collaborative delivery model in Canada.

On June 22, 2026, 17 states, led by Nebraska, along with the National Association of Wholesaler-Distributors (NAW), sued California regulators and the Circular Action Alliance (CAA) in federal court...

The post-pandemic retail landscape has reshaped commercial real estate across the country. Some major consumer brands are abandoning the race for urban flagship square footage in favor of smaller, strategically placed...