Business Law and Corporate Law

Section 160 of the Income Tax Act is one of the Canada Revenue Agency’s most powerful collection tools. It can make the recipient of a property transfer jointly and severally liable for the transferor’s unpaid tax debt where the property moved for less than fair market value to a non-arm’s-length person.

Private corporations governed by the Canada Business Corporations Act (the “CBCA”) should ensure that their register of individuals with significant control (an “ISC Register”) is complete, accurate and up to date. Corporations Canada has begun issuing official inquiries to certain CBCA corporations in connection with their ISC Register filings, particularly where a corporation has reported that it has no individuals with significant control (“ISCs”).

Canadian business owners increasingly ask whether Bitcoin, Ethereum, stablecoins and other crypto-assets should be purchased personally or through a corporation. The question commonly arises where an operating company has accumulated retained earnings and the owner-manager does not need to withdraw all of those funds for personal spending.

The Canadian Securities Administrators have finalized amendments introducing a voluntary access model for continuous disclosure documents, allowing reporting issuers to satisfy delivery requirements for financial statements and MD&A through electronic access rather than physical delivery. Understanding the implementation requirements, timelines, and ongoing compliance obligations is essential for issuers considering adoption before the September 2026 deadline.

Health Canada's recent enforcement action against unauthorized injectable peptides signals a regulatory shift that wellness companies cannot afford to ignore. While peptides dominate influencer marketing and online wellness spaces, their legal status in Canada depends on factors far more complex than social media trends suggest. Understanding how route of administration, therapeutic claims, and market authorization intersect is now critical for compliance.

Private corporations governed by the Canada Business Corporations Act (the “CBCA”) should ensure that their register of individuals with significant control (an “ISC Register”) is complete, accurate and up to date. Corporations Canada has begun issuing official inquiries to certain CBCA corporations in connection with their ISC Register filings, particularly where a corporation has reported that it has no individuals with significant control (“ISCs”).

Effective CEO succession planning requires careful board oversight and strategic preparation. This guide examines the critical role boards play in ensuring smooth leadership transitions and maintaining organizational continuity during periods of executive change.

Canada's Big Six banks and major TSX issuers saw strong shareholder support for incumbent boards and management in their 2026 annual meetings, while facing increased scrutiny over AI governance, capital allocation, and shareholder rights. Though ESG-related proposals declined roughly 30% year-over-year, emerging themes around artificial intelligence oversight and meeting format transparency signal evolving investor priorities in the Canadian governance landscape.

On February 24, 2025, Fasken published its third annual ESG Disclosure Study, offering insights into the environmental, social, and governance ("ESG") strategies of 81 publicly listed companies...

Although Goudreau c. Le Roi is not a charity law case, its reasoning may be relevant to charities that use contractual safeguards to manage valuation risk and prevent unintended private benefits.

When the holiday season approaches and the calendar year nears its end, many Canadians look to support the causes they care about while also managing their tax position.

Can the federal government regulate registered charities and revoke their status, or does the Constitution reserve this power exclusively to the provinces? Courts are now grappling with this question in constitutional challenges that could reshape charity oversight across Canada.