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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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Webinars

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Related Country Guides

MA
Mergers & Acquisitions
VC
Venture Capital
E
ESG
F
Franchising

Charities & Non-Profits

Article
Speed Skating Canada’s CRA Revocation: Lessons On Filing Deadlines And CRA Correspondence
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.
Canada Tax
MT
McCarthy Tétrault LLP
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Franchising

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Compliance

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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Privilege

Article
Counsel’s Threat Of Civil Proceedings Results In Mistrial Of Criminal Conviction Against Frank Stronach (R. V. Stronach No.5)
After a trial in 2026, Frank Stronach was found guilty of two sexual offence charges for incidents that had occurred some 40 years earlier. Following the conviction, but before sentencing, one of the complainants had a civil lawyer write to Mr. Stronach’s criminal lawyer to threaten a civil claim for damages of almost $1 million
Canada Litigation
GR
Gardiner Roberts LLP
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Latest Videos

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