Business Law and Corporate Law

In a recent securities law decision regarding continuous disclosure, the Supreme Court of Canada rejected a restrictive and overly formulaic approach to determining what constitutes a "material change"...

L'information sur les changements climatiques demeure un point central des marchés financiers canadiens, façonné par les attentes des investisseurs et les tendances réglementaires...

Climate-related disclosure remains a focal point in the Canadian capital markets, shaped by investor expectations and global regulatory trends.

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?

In Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173), the Tax Court of Canada addressed a critical issue affecting corporate taxpayers who rely on SR&ED tax credits: when can the Canada Revenue Agency (CRA) reassess a corporation outside the normal tax reassessment period?

The equity line of credit model offers innovative financing solutions for large projects in Canada.

The Ontario Court of Appeal recently dismissed an appeal in Project Freeway Inc. v. ABC Technologies Inc., 2025 ONCA 855, affirming a prior decision of the Ontario Superior Court of Justice...

In VanMar Constructors ON 1028 Inc. v Travelers Insurance Company of Canada, 2025 ONSC 6959, the Ontario Superior Court found that a performance bond action by a contractor was commenced...

Following are our summaries of the civil decisions of the Court of Appeal for Ontario from December 31, 2025 to January 9, 2026.

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.

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...

Under the House version of the U.S. National Defense Authorization Act for Fiscal Year 2026 (NDAA)—which was passed on December 10 and could become law by year-end—directors...