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Rotfleisch & Samulovitch P.C.

Bare Trust Reporting: What Happened Between 2023 And 2026, And Who Must File Now

In March 2024 the Canada Revenue Agency announced, days before the deadline, that bare trusts would not have to file a T3 return for 2023. That announcement was the beginning of a sequence rather than the end of one, and the rules have since been repealed, replaced, and brought back in a different form.

Rotfleisch & Samulovitch P.C.

Holdback Deficiencies And Mortgage Priority: Court Of Appeal For Ontario Clarifies S. 78(2) Of The Construction Act

The Court of Appeal for Ontario has resolved a critical uncertainty in construction law regarding how holdback deficiencies should be calculated when owners fail to retain statutory holdbacks. The decision addresses whether contractors who have already been paid can claim additional priority over construction mortgages, and establishes important boundaries to prevent double recovery while balancing the interests of all parties in the construction pyramid.

Canada Real Estate

Aird & Berlis LLP

Equal Treatment Wage Provisions In The Canada Labour Code To Come Into Force

Explore recent legal insights and updates from Clark Wilson LLP, covering employment law changes, commercial lease renewals, business succession disputes, trust protection strategies, foreign influence registry requirements, and construction law developments. Stay informed on critical legal matters affecting businesses and individuals across Canada.

Clark Wilson LLP

Relief From Forfeiture In Commercial Lease Renewals

Clark Wilson LLP

What’s The Misuse? Defence Of Copyright Misuse Survives Further Motion To Strike In Millennium Funding v. Bell Canada

Canada IP

Cassels

WorkSafeBC Proposes Changes To Laws Regarding Workplace Harassment And Violence

Cassels

Divisional Court Clarifies Judicial Review Of Procurement Decisions And Upholds Disqualification Of Bidder

Blake, Cassels & Graydon LLP

Speed Skating Canada’s CRA Revocation: Lessons On Filing Deadlines And CRA Correspondence

McCarthy Tétrault LLP

Planning Ahead: Understanding Your Legal Fees And Retainer

Casey & Moss LLP

Beyond Borders And Solvency: How Far Can The CCAA Go To Protect Investors?

Canada Insolvency

Langlois Lawyers, LLP

Privacy Matters: The Tort Of Intrusion Upon Seclusion Heads West

WeirFoulds LLP

When Halloween Decorations Become Hazards: What Occupiers Should Know

Siskinds LLP

Corporations Canada Is Taking A Closer Look At ISC Filings

SkyLaw

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Recorded on 21 Apr 2026 | 10:00 AM

From Prompting to Invention Capture: Practical Copilot Workflows for IP Professionals

Schweiger & Partners

Recorded on 27 Jan 2026 | 3:00 PM

When Harassment Comes From Outside: A Guide To Third-Party Risk Management

BCF Business Law

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

CBA In-House Lawyers

Recorded on 13 Nov 2025 | 3:00 PM

Unlocking IP Department Superpowers: From challenge to opportunity - Success Stories and Best Practices from IP Leaders

Dennemeyer S.A.

Mondaq's Must Reads

The Trade War Tit-for-tat Continues: United States Responds To Canada’s Retaliatory Surtaxes With New Tariffs And Import Prohibitions

Canada and the United States have escalated their trade war with new retaliatory tariffs and import prohibitions taking effect in September 2026. What specific goods are now subject to these measures, and how do the complex layers of tariffs interact to impact cross-border commerce? This comprehensive analysis breaks down the latest developments in the deteriorating Canada-U.S. economic relationship.

Canada International

Osler, Hoskin & Harcourt LLP

Powering Up: Grid Access, Strategic Screening And Canada’s Emerging Data Centre Regimes

Canada is rapidly becoming a key destination for data centre investment, fueled by artificial intelligence and cloud computing growth. However, this expansion places unprecedented demands on electricity grids, water resources, and local communities. As federal and provincial governments introduce new frameworks to manage these resource challenges, developers and investors must navigate an increasingly complex landscape where power strategy...

Canada Energy

McMillan LLP

Select Renewable Energy Developments In Canada: What You Need To Know

Canada Government

Osler, Hoskin & Harcourt LLP

Productivity Mega Deduction: Canada Expands Immediate Expensing To Accelerate Capital Investments And Bolster Canada’s Tax Competitiveness

Cassels

Le Québec favorise l’achat québécois et canadien : ce que changent les nouveaux décrets 1358-2026 et 1359-2026

Canada Government

Fasken (French)

The GST/HST New Housing Rebate In 2026: A Complete Guide To Eligibility, Ontario's Enhanced Rebate, And How To Avoid Case Law Traps

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Rotfleisch & Samulovitch P.C.

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Littler - Canada

Ontario Auto Insurance Just Changed: What’s Now Optional And How To Protect Yourself

Canada Insurance

Howie, Sacks & Henry LLP

Getting An Engineer, Accountant, Or Security Guard In British Columbia May Not Become More Expensive After All, At Least For Now…

Watson Goepel LLP

Minimum Wage Increases In Four Provinces Effective October 1, 2026: What Employers Need To Know

Gowling WLG

From Duties To Import Bans: The Canada–U.S. Tariff War After The Collapse Of Negotiations

Global International

Borden Ladner Gervais LLP

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How Continuance, Plus ‘Central Management And Control’ Affect Corporate Tax Residence In Canada

Rotfleisch & Samulovitch P.C.

How Far Back Can CRA Go In A Voluntary Disclosure Program Application? VDP Look-Back Periods, Tax Reassessments, And Older Tax Years

Rotfleisch & Samulovitch P.C.

Selling Your Business? The Tax Differences Between Selling Shares And Selling Assets For Canadians

Rotfleisch & Samulovitch P.C.

Offshore Investment Fund Property: How Section 94.1 Taxes Canadians On Offshore Fund Income They Never Received And How To File An Objection

Rotfleisch & Samulovitch P.C.

The GST/HST New Housing Rebate In 2026: A Complete Guide To Eligibility, Ontario's Enhanced Rebate, And How To Avoid Case Law Traps

Rotfleisch & Samulovitch P.C.

CRA Tightens Voluntary Disclosures Program (VDP) Rules For Non-Filers, In June 2026 STEP Webinar

Rotfleisch & Samulovitch P.C.

The Practical Guide To Unfiled Tax Returns In Canada: Deadlines, Penalties, And How To Fix Them

Rotfleisch & Samulovitch P.C.

How Are Ponzi Scheme Payments Taxed In Canada: Taxable Income, Investment Fraud, Or Return Of Capital?

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer’s Complete Guide To Individual Income Tax Returns – T1

Rotfleisch & Samulovitch P.C.

Subsection 55(2) Of The Income Tax Act : The Anti-Avoidance Rule, Deliberate Triggering For The CDA, And The Bill C-59 GAAR Overlay

Rotfleisch & Samulovitch P.C.

Finance and Banking

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Secured Lending

Prêts Commerciaux : Cinq Sources De Retards Et De Coûts Juridiques Supplémentaires

Le prêteur a approuvé le financement, l’emprunteur a besoin des fonds et une date de clôture a été fixée. Pourquoi est-ce que l’opération traîne et coûte plus cher que prévu ? Dans le monde du prêt commercial au Canada, il est facile de sous-estimer les étapes entre l’approbation du crédit et le financement. Il faut finaliser les documents, effectuer le contrôle diligent et satisfaire aux conditions de financement, et il faut souvent l’avis de plusieurs parties.

Miller Thomson LLP

Commercial Lending: Five Issues That Can Cause Delays And Increase Legal Costs

The lender has approved the financing, the borrower needs the funds, and a closing date has been set. So why is the transaction taking longer, and costing more, than expected? In Canadian commercial lending, the steps between credit approval and funding can be easy to underestimate. Documents need to be settled, due diligence completed and funding conditions addressed, often with input from several parties. While unforeseeable complexities may arise from time to time that are outside everyone’s control, there are some issues that, if addressed from the outset of the file, will allow lenders and borrowers to plan realistically and manage legal spend.

Miller Thomson LLP

The Regulatory Landscape For Mortgage Services In British Columbia Is About To Change Significantly…

On October 13, 2026, British Columbia’s new Mortgage Services Act, S.B.C. 2022, c. 27 (the “MSA”) will come into force and effect, replacing the longstanding Mortgage Brokers Act, R.S.B.C. ch. 313 (the “MBA”). The MSA introduces a modernized regulatory framework for mortgage service providers, including expanded licensing requirements, increased disclosure obligations, enhanced enforcement tools, and significantly higher penalties for non-compliance.

Watson Goepel LLP

The Canadian IPO Market In 2026: Cyclical Recovery Or Restructuring?

Miller Thomson LLP

Teva And Samsung Bioepis Add Up To Six Biosimilar Candidates To Partnership

Goodwin Procter LLP

Unlocking Private Markets For Retail Investors Through Strategic Partnerships

Torys LLP

Moms Are Here To Help (Podcast)

Babin Bessner Spry LLP

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

International Arbitration

Walkers

Litigation, Mediation & Arbitration

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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?

Blake, Cassels & Graydon LLP

Privacy Matters: The Tort Of Intrusion Upon Seclusion Heads West

In a significant development for Canadian privacy law, the Court of King’s Bench of Alberta (the “Court”) has recognized the tort of intrusion upon seclusion in BD v Germain (“Germain”).[1] Ontario recognized the tort more than a decade ago in Jones v Tsige (“Jones”), and Alberta has now done the same.

WeirFoulds LLP

When Halloween Decorations Become Hazards: What Occupiers Should Know

Halloween is a time for thrills, chills, and creative displays. While most homeowners/occupiers are focused on delivering a good scare, the last thing anyone wants is for a visitor to leave with a real injury instead of a bag of candy.

Siskinds LLP

Taking Time In Chambers: Document Production Lessons From Gatehouse Developments (Acquisition) Inc. v. 1104815 B.C. Ltd., 2026 BCSC 1634

McMillan LLP

L’arrêt Boeing et la certification des actions collectives : tendances aux États-Unis et au Canada

Blake, Cassels & Graydon LLP

Not A Sweet Situation

Bennett Jones LLP

Delegation Of Decision-Making Powers To AI In Arbitration

Kabine Law Office

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Recorded on 27 Jan 2026 | 3:00 PM

When Harassment Comes From Outside: A Guide To Third-Party Risk Management

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RT Workplace Training & Consulting Inc.

Upcoming Events

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29 Oct 2026

Assessing Credibility

RT Workplace Training & Consulting Inc.

Environmental Liability Insurance And Bonding

27 Oct 2026

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Gowling WLG

Artificial Intelligence For The Infrastructure Industry

10 Dec 2026

Canada Real Estate

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1 Dec 2026

Investigating Complex Cases

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RT Workplace Training & Consulting Inc.

Course

3 Nov 2026

RT Workplace Training & Consulting Inc.

Patently Absurd, Episode 22

10 Dec 2026

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Torys LLP

Seminar

2 Dec 2026

Corporate Commercial Case Law Year In Review 2026