Brian Awad featured in Canadian Underwriter

Can a business providing both exempt supplies and taxable supplies of goods and services claim Input Tax Credits (ITCs) under the Excise Tax Act…

Owning your own business offers many opportunities. But it also carries inherent risks, including exposure to personal liability. These three…

Canada’s first Tech Talent Strategy aims to aggressively attract tech talent to “fuel innovation and drive emerging technologies forward”.…

On January 1, 2024 the federal Fighting Against Forced Labour and Child Labour in Supply Chains Act (Bill S-211) will take effect. Positioning…

You arrive at the legendary Madison Square Garden to catch the Mariah Carey concert. It’s the big event of the trip – the reason you came to…

A Will is a key ingredient of any estate plan - and one of the most important documents a person ever signs. It allows a person to control how…

All businesses need written contracts. Determining what written contracts are essential depends on many factors, including the nature of the…

On January 26, 2023, the Office of the Privacy Commissioner of Canada (OPC) released a report of findings requiring companies using targeted…

We updated this publication on July 7, 2023. Bill 24 An Act to Amend the Business Corporations Act effected significant amendments to…

In November 2022, the Ontario Court of Appeal definitively decided an organization whose information systems are breached by a malicious third…

We updated this publication on November 1, 2023. Beginning December 31, 2022, both Canadian and non-Canadian trustees, partners of a…

If you’re at the stage in the financing lifecyle where venture capital is the right route to grow your business, here are five tips to help…

Finally closing on October 27, 2022, the tumultuous Elon Musk/Twitter M&A deal drama has been unfolding for months, with both sides making…

If you’ve reached the stage in your financing lifecycle where you’re ready to take your company public, you might think you’ve only got…

On April 1, 2022, changes to the Newfoundland and Labrador Corporations Act proposed in Bill 24 An Act to Amend the Corporations Act will take…

More and more people are using smart contracts: the global smart contracts market was valued at USD $145M in 2020; it’s projected to be valued…

We updated this publication on December 21, 2022. The name of the game is to have a plan to mitigate the risk that a data breach will happen…

Many employers use equity compensation plans like employee stock option plans to attract, motivate, and retain talent. One reason stock options…

Merger and acquisition deals are still happening across all sectors, perhaps at an even higher rate than pre-COVID-19 pandemic, even if the…

Your startup idea has blossomed into a viable business: you’ve incorporated a company, it’s been growing steadily, and you’re at the stage…

Estate planning is a customized process; the goal is to create a plan that’s best for a person’s unique situation. And while all estate…

An ever increasing number of people originally from China now reside in Canada. It is more important than ever to recognize and understand the…

We udpated this publication on March 4, 2022. Privacy is critical to every business in every sector, including startups and growing…

The current state of closed Canadian borders and stringent travel restrictions in efforts to contain the COVID-19 pandemic is likely to be the…

All trusts that continue to be in effect past December 31, 2020, will be subject to new reporting requirements and harsh non-compliance…

Using social media influencers and micro-influencers is an increasingly effective marketing strategy. Social media use is pervasive; 94% of…

An economic downturn can result in an M&A uptick: there can be more attractive targets on the market, and sellers can be more motivated to…

We updated this publication on July 11, 2023. Spurred by the COVID-19 Pandemic and bricks-and-mortar closures, businesses – from SMEs to…

For business owners, estate planning is directed at protecting the business’s legacy as well as the financial security of both family members…

Estate planning is directed at protecting your assets and your loved ones from creditors and unnecessary income tax or probate fees, and your…

Properly incorporating and structuring is key to position a startup to attract investors and strategic partners and, if desirable, achieve a…

We updated this publication on December 22, 2022. It’s a forgone conclusion that diversity in thought and in leadership makes good business…

This publication has been updated as of May 5, 2021. The ongoing COVID-19 pandemic has led many employees to continue working from home, by…

On June 26, 2020, the Supreme Court of Canada released Uber Technologies Inc. v. Heller, a much-awaited decision regarding the enforceability of…

The financial technology (Fintech) industry uses technology to support and enhance financial and banking services.

Business corporations laws and stock exchange policies mandate that issuers hold annual general meetings (AGM) and set requirements for when and…

Intellectual property (IP) can be a business’s most valuable (even only) asset. Once you’ve taken steps to understand what the five main IP…

NOTE: The new tax rules for employee stock option plans take effect on July 1, 2021. Learn more at Limited Options: New Employee Stock Option…

All issuers must comply with both periodic and ongoing securities law corporate governance (and other) disclosure requirements. This can,…

Information disclosure is a key theme that emerges from Canada’s new cannabis regulatory regime: the government wants lots of information from…

We updated this publication on February 17, 2023. As of June 13, 2019, private companies incorporated under the Canada Business Corporations…

Growing a business takes people. In early days, many startups have just one “employee”: the founder. At some point, the founder might retain…

On January 25, 2019, the Supreme Court of Canada considered, for the first time, “Henson trusts” and the nature of a disabled…

Companies engaged in the cannabis supply chain are highly regulated by federal and provincial cannabis-specific laws as well as a myriad of…

As of January 2019, incorporating a limited company in N.S. will be more economical. On September 7, 2018, the N.S. government announced it’s…

Every organization subject to Canada’s Personal Information Protection and Electronic Documents Act (PIPEDA) -  every organization that…

As of November 1, 2018, organizations in Canada subject to the Personal Information Protection and Electronic Documents Act (PIPEDA) will face…

Most businesses – from startups to SMEs to multi-nationals, and from private family-owned businesses to public corporations – will use…

This publication has been updated as at January 26, 2023. Prince Edward Island corporations were formerly governed by the P.E.I. Companies…

This publication has been updated as at July 8, 2022. Changes to the Canada Business Corporations Act (CBCA) over the past several years have…

Equity compensation plans are a valuable and versatile tool for many corporations, from early-stage startups to established blue-chips.…

Mandatory interlocutory injunctions - court orders, made in the context of a lawsuit, that a party take positive action as opposed to refrain…

Whether a provincial court will grant police a “production order” under the Criminal Code of Canada requiring a non-Canadian company to…

Parents often threaten their children that if their behaviour did not improve they will get a lump of coal in their Christmas stockings. On…

Blockchain technology has already been a transformative force in a number of sectors. Its most prominent use to date has been as the…

October 2, 2017 marked the end of the consultation period relating to the taxation of private corporation proposals the Department of Finance…

It’s official: as of October 31, 2017, “facilitation payments” contravene Canada’s Corruption of Foreign Public Officials Act (CFPOA).…

Corporations are the leading business vehicle in modern commerce. For startups, properly structuring and incorporating is critical to avoid…

On October 19, 2017, the Toronto Stock Exchange (TSX) announced it had adopted amendments to its Company Manual. Originally proposed in Spring…

Intellectual Property (IP) can be a valuable asset – even the most valuable asset – of a business. So it’s worth making sure the business…

Canada’s most important trading relationship is – in all likelihood – about to change: the current U.S. administration has put the future…

Recently, the Federal Court of Appeal confirmed that a tax debtor’s bankruptcy does not extinguish the federal Crown’s priority to proceeds…

In the not-so-distant past, Canadian enforcement of its anti-corruption and anti-bribery legal regime has been relatively laid-back. But the…

On July 18, 2017, Canada’s Minister of Finance released proposed changes to the Income Tax Act (Canada) that, if implemented, will mark one of…

A corporation does not always sail in calm or safe waters. Cash shortages, unattainable or unmet goals, Board disagreements over the best course…

When growing your business, you face many decisions, including choosing the business structure that is right for you. Your legal team can be…

On June 28, 2017, the Supreme Court of Canada confirmed a Canadian court can issue an interlocutory injunction (an order requiring an entity or…

On June 23, 2017, the Supreme Court of Canada decided that in a contest between the choice of forum clause in Facebook’s online terms of use…

On June 7, 2017, the federal government repealed the regulations that would have brought into effect the sections of Canada’s Anti Spam…

On June 2, 2017, the Supreme Court of Canada decided that where a plaintiff advances a claim for negligently caused psychological or psychiatric…

The Extractive Sector Transparency Measures Act is one of several anti-bribery and anti-corruption laws aimed at fighting corruption in the…

In three years (lightning speed in the law), medically assisted dying went from being illegal to being legal. A great deal has changed, a great…

On April 13, 2017, Canada’s federal government introduced legislation that, if passed into law, will legalize recreational cannabis in Canada.…

Recreational cannabis isn’t legal yet - but much of the associated stigma is already gone, usage is up and employers are feeling the workplace…

Social media platforms, like Instagram, Twitter, LinkedIn, YouTube, Facebook and GooglePlus, arguably have more followers and are more closely…

There are very few examples of a Canadian court interpreting and opining on the provisions of an information technology contract. So the Ontario…

This publication has been updated as at January 12, 2023. Many organization (66%) store the personal information of customers. employees,…

On January 1, 2022, the Atlantic Immigration Pilot Program became the permanent Atlantic Immigration Program (AIP). Learn more at From Pilot to…

Connections between Canadians and the U.S. have never been as numerous or transparent as they are now: many Canadians own U.S. property, have…

On January 11, 2017, Emera Inc. offered an electrifying opportunity for renewable energy developers to potentially access the New England…

Effective January 1, 2017, the kinds of trusts that can claim the Principal Residence Exemption (PRE) will be limited. Now, the PRE allows…

On December 13, 2016, the Province of Nova Scotia released for comment draft regulations that will establish the Solar for Community Buildings…

On December 9, 2016, the Supreme Court of Canada clarified when a court can rectify a transaction that has had unintended tax consequences for…

Recently, the Nova Scotia Supreme Court denied a motion for a temporary stay of proceedings to prevent the deployment of certain tidal devices…

Canada’s most important trading relationship might undergo some change with the results of the 2016 U.S. election. Facilitating cross-border…

All shareholders – whether in a startup, a small or large business or a family-owned business – can benefit from a shareholders’…

We updated this publication on January 17, 2023. For many businesses, large and small, their “Intellectual Property” (IP) is one of their…

Business owners wear many hats – including employer. Your employees may be your business’s greatest asset, but they could also be your…

The standards expected of market participants are steadily increasing in response to demand to address white collar crime – including…

This publication has been updated as at January 27, 2023. A key legal decision in starting or growing your business is choosing the…

As of June 25, 2016, provincially regulated workers and employers in Nova Scotia, Quebec, BC and Saskatchewan can participate in Pooled…

On June 3, 2016, the Supreme Court of Canada, in two related decisions, strengthened the legal protection of solicitor-client privilege in…

On June 30, 2016, amendments to National Instrument 45-106 Prospectus Exemptions and related changes to Companion Policy 45-106 Prospectus…

You’re on a tight timeline to issue a press release. You finish your draft and ‘cut & paste’ your standard “forward-looking…

This publication has been updated as at April 18, 2022. Access to sufficient capital is always a business issue, from the startup stage right…

Amendments changing the early warning reporting system take effect on May 9, 2016, provided all necessary approvals are obtained (except in…

Amendments changing the early warning reporting system take effect on May 9, 2016, provided all necessary approvals are obtained (except in…

On April 15, 2016, Bill No. 149, The Mineral Resources Act (2016) (2016 Act), passed its second reading in the NS House of Assembly. Although…

On April 14, 2016, Canada’s federal Justice Minister proposed legislation setting out the conditions that a person wishing to undergo…

On January 11, 2016, the Ontario Superior Court of Justice sentenced a front-line supervisor to imprisonment for 3½ years for four counts of…

On January 21, 2016, the Ontario Superior Court of Justice dramatically expanded the scope of legal privacy protection – and the liability…

On January 14, 2016, the Ontario Superior Court decided that Canadians have a clear privacy interest in their records of their cellular…

Things have gotten a bit easier for venture issuers, such as those listed on the TSX Venture Exchange, with recent changes to their obligations.…

Incorporation offers legal advantages to sole proprietors of small businesses, including certain tax advantages. However, when a corporation…

Access to sufficient capital to fund operations, research and development, and other costs is a key challenge for start-ups and for some small…

Note: On June 9, 2016, the Supreme Court of Canada dismissed the National Alliance’s application for leave to appeal the New Brunswick Court…

We updated this publication on October 4, 2023. Most people know a company itself has occupational health and safety (OHS) obligations and…

The market for the sale and the supply of goods is a global one for many businesses in today’s economy. Both exporting goods from Canada and…

On March 5, 2015, the Canadian Radio and Television Commission (the CRTC, the main agency charged with administering and enforcing most of CASL)…

NOTE: On April 14, 2016, the federal government proposed legislation setting out the conditions that a person wishing to undergo…

NOTE: Substantial changes to Canada’s Trademarks Act took effect on June 17, 2019 Learn more at New Canadian Trademarks Regime Effective June…

On December 11, 2014 the Supreme Court of Canada continued its trend to recognize privacy rights – and develop the law to protect them –…

On January 15, 2015, the software provisions of Canada’s Anti-Spam Legislation (CASL) will take effect.  CASL’s anti-spam sections, touted…

“Corporate Social Responsibility” (CSR) as a concept has been floating around in business-speak for years – but stakeholders in the mining…

On November 13, 2014, the Supreme Court of Canada (SCC) effected a significant development in Canadian contract law by recognizing the…

CASL’s anti-spam sections came into force on July 1, 2014. Every organization that CASL affects should now be complying with it – and their…

This publication has been updated as at August 25, 2022. Many believe that only public companies or large, established companies with many…

The Canadian federal government has been concerned for some time about “treaty shopping” by non-residents – the practice of non-residents…

Most Canadians have heard about Canada’s Anti-Spam Legislation (CASL): we’ve been bombarded with “CASL Compliant” emails asking us to…

On June 13, 2014 the Supreme Court of Canada decided that Canadians have a reasonable expectation of privacy in their online activities, and…

The countdown to CASL is almost over: there are only 13 business days until the anti-spam provisions of CASL – and most of the penalties for…

Note: For an update on Crowdfunding, read: New Kid on the Block – Crowdfunding Joins Traditional Equity-Based Funding Options for Start-ups…

On July 1, 2014 – less than two months from now - the anti-spam sections of Canada’s Anti-Spam Legislation (CASL) take effect. Individuals…

The countdown to CASL is on: on July 1, 2014, the anti-spam sections of Canada’s Anti-Spam Legislation (“CASL”) take effect. Individuals…

As organizations turn to cloud computing services, ensuring compliance with legislation and reducing privacy risks is key. In Canada, there is…

On July 1, 2014, the anti-spam sections of Canada’s Anti-Spam Legislation (aka “CASL”) will take effect. CASL is: Broad. It applies…

On July 1, 2014, the anti-spam sections of Canada’s Anti-Spam Legislation (aka “CASL”) take effect. CASL will apply to just about every…

On November 7, 2013, the SCC decided police require specific authorization in a search warrant to search the data in a computer because of the…

Recent decisions of securities regulators and amendments to Canadian securities laws demonstrate regulators' lowered tolerance for insiders who…

In its April 2013 decision in Re Stan, the Alberta Securities Commission provides issuers with a practical approach to the assessment of both a…

While much of the developed world struggles with debt and chronically low growth, Canada, one of the best-performing members of the G-7,…

Introduction and Purpose Staff of the Canadian Securities Administrators (CSA Staff or we) are publishing this Staff Notice (the Notice) to…

Multilateral Instrument 51-105, Issuers Quoted in the U.S. Over-the-Counter Markets will come into effect on July 31, 2012. Once effective,…

On May 26, 2010, the Canadian federal government released the proposed Canadian Securities Act (the Act) which would, among other things, create…

Entrepreneurs need to be ready for due diligence, so it’s essential to involve legal advisors and accountants early in the process. Click…

In 2009 Canadian securities regulators changed the rules relating to securities “registration” – these rules determine who is required to…

Note: Click here to read an updated version of this Legal Update in Cloud Computing: A Privacy FAQ as seen in as seen in CCCA Magazine, Spring…