Business

  • August 06, 2026

    Prediction markets and tax law: How prediction-market trading triggers crypto tax rules

    Part one of this series established that the source-of-income analysis under Stewart v. Canada, 2002 SCC 46 is the threshold inquiry for prediction-market participants, and that Leblanc v. The Queen, 2006 TCC 680 — which held that systematic sports lottery wagering did not constitute a business — is the most directly applicable Canadian authority, albeit one whose reasoning does not map cleanly onto the structural features of prediction-market trading. Part two addresses the next analytical layer: assuming a source of income exists, how should the underlying prediction-market contracts be characterized, and what additional tax consequences arise from the cryptocurrency infrastructure through which most major platforms operate?

  • August 06, 2026

    Ontario decision determines transfer by corporate property owner not a fraudulent instrument

    The Ontario land titles registry was designed to promote certainty and reliability in real estate transactions. A potential buyer is generally entitled to rely on what is reflected in the registered title (known as the “mirror principle”) and, unless they have notice of competing claims, they should be able to acquire title without investigating past dealings or private disputes that may exist behind the registered ownership (known as the “curtain principle”).

  • August 06, 2026

    When a red card isn’t the end: FIFA’s Balogun decision explained

    After spending several days considering how the United States’ men’s national team would adapt to missing their top scorer following a controversial red card, the footballing world learned that Folarin Balogun’s one-match suspension had been suspended by FIFA’s disciplinary committee, and that he would be eligible to play in the Round of 16 match against Belgium on July 6.

  • August 06, 2026

    Ontario court of appeal, dissent examines justice system’s response to child sexual abuse

    On Nov. 27, 2024, J.C. pleaded guilty to possession of child sexual abuse and exploitation material (CSAEM) and was sentenced to a one-year custodial term, followed by three years’ probation.

  • August 06, 2026

    ‘Solicitor’s eyes only’ orders in trademark litigation: Protecting sensitive competitive information

    In an action for trademark infringement, an associate judge of the Federal Court allowed the defendant’s request to protect certain confidential information by means of a “solicitor’s eyes only” (SEO) designation. The designation would prevent the plaintiff from accessing specified confidential information produced in the litigation (Northern Reflections Ltd. v Aritzia Inc.).

  • August 05, 2026

    Marks & Clerk promotes Wilfred So to partner

    Marks & Clerk has promoted Wilfred So to partner, effective Aug. 1, 2026.

  • August 05, 2026

    Ontario initiates review of key agencies to strengthen oversight

    On Aug. 5, the Ontario government announced that it would be “strengthening oversight of key provincial agencies by launching a series of reviews to ensure they are sustainable and that the vital frontline services that families and businesses rely on are protected and continuously improved.”

  • August 05, 2026

    Solicitor-client-privileged advice not a registerable ‘foreign influence activity’: commissioner

    Foreign Influence Transparency Commissioner Anton Boegman has issued guidance about when “licensed legal professionals” are required to register their work for foreign principals as “influence activities” in the new public foreign influence registry. The new commissioner issued five interpretation bulletins — including one specifically for lawyers — to give guidance on how to comply with the obligations under the Foreign Influence Transparency and Accountability Act (FITAA) and its regulations, which came into force Aug. 4.

  • August 05, 2026

    Shimon Sherrington joins BD&P’s litigation group

    Shimon Sherrington has joined BD&P as an associate in its commercial litigation and dispute resolution group in Calgary.

  • August 05, 2026

    Court orders new trial as plaintiffs denied opportunity to address unpleaded defences

    The Ontario Court of Appeal has ordered a new trial in a collection action, finding that the trial judge relied on two unpleaded defences to dismiss the case without giving the plaintiffs a meaningful opportunity to respond.

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