Business Law and Corporate Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
NI 51-102 Amendments Introduce Access-based Delivery For Financial Statements And MD&A
On September 22, 2026, the Canadian Securities Administrators introduced amendments to National Instrument 51-102, establishing an access-based delivery model for financial statements and management's discussion & analysis. This new framework allows reporting issuers to satisfy delivery requirements through SEDAR+ filing and prescribed notices, potentially reducing costs and administrative burdens. What steps must reporting issuers take to implement this electronic delivery model and ensure compliance with
Canada Commercial
MA
MLT Aikins LLP
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Article
Ontario’s Mandatory Annual Holdback Release Starts In 2027: What Owners And Contractors Need To Know
Starting in 2027, all Ontario project owners with contracts entered into on or after January 1, 2026, and most owners with contracts dating back to July 1, 2018, must start releasing statutory holdback to their contractors on an annual basis. This requirement is the latest in a series of construction payment reforms under Ontario’s Construction Act. It replaces the traditional model of retaining holdback until substantial performance. Owners and contractors who fail to comply with the notice and payment timelines face exposure to interest claims, payment disputes, and adjudication proceedings.
Canada Real Estate
MT
Miller Thomson LLP
Article
Divisional Court Clarifies Judicial Review Of Procurement Decisions And Upholds Disqualification Of Bidder
The Divisional Court's decision in Land Design Inc. v. Ontario Infrastructure and Lands Corp. establishes critical boundaries for judicial review of procurement decisions and clarifies bidder obligations under no-contact rules. When does a procurement decision become sufficiently public to warrant court intervention, and what responsibility do bidders bear when their employees engage with prohibited government officials during an active RFP process?
Canada Litigation
BC
Blake, Cassels & Graydon LLP
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Article
Whose Potential Gets Room To Grow? A Reflection On Opening Doors From Both Sides Of Influence
A managing partner reflects on the true meaning of influence and power in the legal profession, examining how early sponsorship and opportunity shape careers in ways that often disappear from success stories. Drawing from personal experience navigating law without inherited social capital, she explores the responsibility of gatekeepers to recognize potential before it becomes proof.
Canada Employment
LL
Lerners LLP
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Curated
How Continuance, Plus ‘Central Management And Control’ Affect Corporate Tax Residence In Canada
A corporation’s residence for tax purposes and the jurisdiction under which it is incorporated are legally distinct concepts. The corporate statute that governs a corporation, whether the Canada Business Corporations Act (“CBCA”) or a provincial equivalent, dictates its internal governance rules, but it does not, on its own, determine where the corporation is resident in Canada for the purposes of the Income Tax Act.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Abramovich, Deloitte And The Cyprus Confidential Files: What A CRA Offshore Audit Of Unreported Foreign Income Means For High-Net-Worth Canadians
On October 12, 2026, BBC Panorama and the Bureau of Investigative Journalism published a forensic analysis of leaked corporate files showing that Deloitte’s Cyprus affiliate and MeritServus, a corporate services firm spun out of that practice, falsified and backdated at least 1,000 corporate documents for companies beneficially owned by Roman Abramovich.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
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Article
NI 51-102 Amendments Introduce Access-based Delivery For Financial Statements And MD&A
On September 22, 2026, the Canadian Securities Administrators introduced amendments to National Instrument 51-102, establishing an access-based delivery model for financial statements and management's discussion & analysis. This new framework allows reporting issuers to satisfy delivery requirements through SEDAR+ filing and prescribed notices, potentially reducing costs and administrative burdens. What steps must reporting issuers take to implement this electronic delivery model and ensure compliance with
Canada Commercial
MA
MLT Aikins LLP
Article
British Columbia Securities Commission (BCSC) 2025 Annual Compliance Report Card
The British Columbia Securities Commission's 2025 compliance report reveals persistent deficiencies in policies and procedures manuals, know-your-client processes, and client reporting across registered firms. With Client Focused Reforms now in effect for over three years, the report highlights critical gaps in operationalizing compliance requirements and introduces new considerations for firms using artificial intelligence in their operations.
Canada Commercial
BL
Borden Ladner Gervais LLP
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