Business Law and Corporate Law

Canada’s tax system is a system of self-reporting. This feature is explicitly stated in subsection 150(1) of the Income Tax Act. This subsection requires taxpayers to file a tax return “without notice or demand for the return, for each taxation year of a taxpayer.”

The Canada Revenue Agency revoked Speed Skating Canada's registration as a qualified donee for missing a tax filing deadline, despite the organization's claim of timely submission. This case raises critical questions about whether revocation is the most proportionate response when the CRA has discretionary authority and alternative compliance tools at its disposal.

Consider three situations familiar to many BC societies. A director requests copies of board minutes. A member asks for the register of members before an upcoming election. A journalist requests the society’s financial statements for the last five years.

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.

This comprehensive guide introduces international businesses and investors to Canada's unique legal landscape, exploring how federal and provincial jurisdictions interact to govern business operations. Navigate the complexities of Canada's dual legal traditions, bilingual requirements, and multi-layered regulatory framework across key provinces including Ontario, Alberta, British Columbia, and Quebec.

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?

A U.S. franchisor negotiating its first Canadian area development agreement typically sets the territory and the development schedule the way it would anywhere else: draw a radius, apply a minimum population threshold calibrated to domestic absorption rates, and attach a schedule that assumes the territory fills at a comparable pace.

What are the essential requirements for franchise disclosure documents in Ontario? Jennifer Shayko breaks down the key legal obligations franchisors must meet when preparing disclosure documents under the Arthur Wishart Act, covering content requirements, delivery methods, and critical timing considerations that can impact franchise agreements.

Jennifer Shayko, Max Skrow, and Sonali Ravi are featured authors at Aird & Berlis LLP, a prominent Canadian law firm. Their professional profiles and expertise are showcased through their headshots and biographical information on the firm's website. Learn more about these legal professionals and their respective practice areas.

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.

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.

Consider three situations familiar to many BC societies. A director requests copies of board minutes. A member asks for the register of members before an upcoming election. A journalist requests the society’s financial statements for the last five years.