Business

  • May 06, 2026

    Trading aimed at generating tax losses not source of income: Federal Court of Appeal

    The Federal Court of Appeal has upheld a finding that commercial trading activity will not qualify as a source of income for tax purposes if it is undertaken in pursuit of tax losses rather than profit.

  • May 06, 2026

    Court allows appeal limiting players’ participation in certain cricket leagues

    The British Columbia Court of Appeal has allowed an appeal, finding that a cricket association was entitled to enforce a rule limiting players to one team and one mainland league, determining that the lower court failed to interpret the society’s purposes holistically. 

  • May 06, 2026

    Dickinson Wright adds Of Counsel

    Dickinson Wright has announced that corporate and commercial lawyer and trademark agent Mark H. Evans has joined the team as Of Counsel. He is based in the firm’s Toronto office.

  • May 06, 2026

    Privacy Commissioner of Canada issues new age assurance guidance for organizations

    After extensive public consultation, the Privacy Commissioner of Canada has issued new guidance on age assurance intended for “operators of websites and online services as well as age assurance developers.”

  • May 06, 2026

    Exit on your terms succession planning for family business owners

    For many family businesses, especially those built across generations, the business is more than an asset. It represents decades of effort, risk-taking, and personal investment, which forms part of the family’s identity and legacy. Many family businesses are passed down among generations, with the ownership and management of such businesses often governed by family shareholder agreements. Yet, other family businesses may lack a clear succession plan when the next generation is not willing or capable of stepping into an owner-manager role.

  • May 06, 2026

    When AI and intellectual property threaten estate planning: Practical strategies

    By now, it should be abundantly clear that modern estate planning — particularly for clients with intellectual property — is less “tidy will and testament” and more “multidimensional chess played against the future.” The good news? There are strategies. The less-good news? They require actual planning.

  • May 06, 2026

    Interim post-graduation work authorization: The difference between ‘expiry’ and ‘invalidity’

    International graduates usually move from study to work through the post-graduation work permit (PGWP) program. A recurring legal uncertainty arises where a graduate completes their studies, more than 90 days pass, and the expiry date printed on the study permit has not yet arrived. If the graduate applies for a PGWP before that printed expiry date and receives an IMM 0127/WP-EXT for PGWP letter confirming work authorization under paragraph 186(w) of the Immigration and Refugee Protection Regulations, SOR/2002-227, can the graduate work?

  • May 06, 2026

    Lalli v. Lalli and principles of resulting trust

    A recent Ontario Court of Appeal case revolves around a resulting trust claim. The issue before the court was whether the funds transferred by parents to their son and daughter-in-law for the purchase of a property constituted a gift, loan or were held on a resulting trust focusing on the intention of the parents.

  • May 06, 2026

    Luxury goods M&A: Protecting brand value, craft and control in deal-making

    Amid market instability and geopolitical uncertainty, the global luxury goods industry has remained robust, with the market for companies with luxury portfolios spanning fashion, jewelry, watches and cosmetics being valued at approximately US$418 billion. It is no surprise that mergers and acquisitions (M&A) activity in the luxury goods industry remains an attractive option, allowing companies operating within that space to diversify product offerings, expand geographically and capture efficiencies across distribution, marketing and manufacturing networks.

  • May 05, 2026

    Former SCC justice Louise Arbour named Canada’s next governor general

    Prime Minister Mark Carney has announced that former Supreme Court of Canada justice Louise Arbour will become Canada’s next governor general. Arbour will become the first former judge of the top court to take on the vice-regal role.