July 31, 2026
The Supreme Court of Canada has unanimously set out the presumptions, procedure and remedies applicable to litigated claims of “spoliation” — i.e., claims against parties who engage in the “intentional destruction, alteration, mutilation, or concealment of evidence with a view to subverting the truth-finding process during litigation.”
July 31, 2026
The federal government is imposing a 25 per cent surtax on “imports of certain wood cabinets and vanities” as a Canadian International Trade Tribunal safeguard inquiry on such goods continues.
July 31, 2026
Due diligence is the process by which the buyer in an M&A transaction investigates and evaluates the business or assets being sold. Buyers typically begin this process early in the transaction and it tends to continue right up to closing day. Sellers, however, do not always turn their minds to the process until they receive due diligence requests from the buyer. Owner-managers are understandably focused on running their businesses, and preparing for a potential sale often takes a back seat. This article outlines the benefits of proactive due diligence for sellers and key considerations to facilitate the process.
July 31, 2026
Artificial intelligence is reshaping economies, industries and the global competitive landscape at an unprecedented pace. Recognizing both the opportunities and the risks presented by this technological shift, the federal government launched Canada’s National Artificial Intelligence Strategy: AI for All on June 4, 2026.
July 30, 2026
In an administrative law landmark that addresses the scope of the Constitution’s guarantee of judicial review, the Supreme Court of Canada has ruled 9-0 that legislatures cannot validly use privative clauses to bar “legality review” by courts — i.e., the availability of curial review is constitutionally guaranteed for all aspects of delegated administrative decisions, including on questions of law, fact or mixed law and fact.
July 30, 2026
This is part of a three-part Law360 Canada series on taxation of the platform economy. Part one covered Canada’s platform-reporting regime under Part XX of the Income Tax Act. Part two covered income characterization and GST/HST compliance for platform earners.
July 30, 2026
George Santayana’s famous bon mot “Those who cannot remember the past are condemned to repeat it” is part of a longer passage that is particularly relevant to President Donald Trump’s bizarre conclusion that bad forestry practices in Manitoba should be met with a 50 per cent tariff on Canadian exports to the U.S., to be paid primarily by American importers and consumers.
July 29, 2026
The Federal Court has allowed a judicial review after finding that the Canada Revenue Agency (CRA) failed to properly explain why a lithium mining company could not make a second, late renunciation of exploration expenses to subscribers of its flow-through shares.
July 29, 2026
Under s. 123.3 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (ITA), certain investment income earned within a Canadian-controlled private corporation (CCPC) is subject to a refundable tax.
July 28, 2026
Part one of this series covered Canada’s platform-reporting regime under Part XX of the Income Tax Act. Part two is a practitioner’s guide that will discuss business versus property income, employment versus independent contractor status, non-cash compensation valuation, and GST/HST registration rules for Canada’s digital economy.