Technology highlights from 2018: Growth in artificial intelligence and modernization of the payments system

The use and integration of technology into business and everyday life further accelerated in 2018.

White-collar crime enforcement

While 2018 may not have seen a significant uptick in “on the ground” securities and white-collar enforcement activity.

Corporate governance: More engagement

Over the course of 2018, corporations and their boards of directors were increasingly asked to engage on a wider range of topics, both with...

Privacy stakes higher than ever in 2018 for regulators, businesses and citizen

Major data breaches the world over have caught the attention of boards of directors. Boards are becoming increasingly seized with these issues and...

The slow burn of U.S. tax reform

From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the “Tax Cuts and Jobs Act” (the...

From transfer pricing to tax treaties: Canadian cross-border tax update

The two most significant Canadian cross-border tax developments in 2018 relate to transfer pricing and tax treaties.

Foreign Investment in Canada: Focus on national security and liberalization of the net benefit regime

It was an eventful 2018 for foreign investment review in Canada. Canada’s national security regime took centre stage as a result of the Canadian...

Cross-border investigations: B.C. Court affirms broad power to issue legal process against foreign companies

Law enforcement authorities in Canada have always had broad search and seizure powers to obtain records located in Canada that are relevant to an...

CUSMA and regulatory amendments create challenges and opportunities for IP owners in 2018

There is perhaps no better illustration of the stunning rise in value of intellectual property (IP) assets than the recent trade negotiations between...

Québec aims to tighten the regulation of cannabis

On December 5, 2018, the Québec government tabled Bill 2, An Act to tighten the regulation of cannabis. As of the date of this Osler Update, Bill...