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Corporate governance focuses on the who, what and how

The past year saw an increased focus on diversity beyond gender and new rules that add to the list of topics expected to be addressed at the board.

Looking forward on clawbacks

New listing standards from the New York Stock Exchange and Nasdaq Stock Market came into effect this year, requiring companies to adopt policies...

A new era for the Canadian GAAR

Canada’s general anti-avoidance rule (GAAR) operates to negate tax benefits arising from “abusive” tax avoidance transactions.

Transfer pricing proposals infuse Canada’s tax laws with OECD concepts

Canada’s transfer pricing rules ensure that, for Canadian income tax purposes, the pricing of non-arm’s length cross-border transactions adheres...

Private to public and back again

Canadian initial public offering (IPO) activity boomed from 2018 to 2021, with transaction volumes peaking in 2021.

Private equity: developments in subscription line lending

In recent years, subscription line facilities have become a well-accepted tool used by private equity sponsors to manage their liquidity, reduce and...

The wave of privacy and data legislation reform will continue in 2024

There are clear signals that privacy and artificial intelligence (AI) will continue to be focal points in the highly dynamic Canadian privacy arena...

Online streaming and news laws advance federal government’s digital agenda

The OSA requires platforms to pay for and promote Canadian content, while the ONA introduces a mandatory bargaining framework requiring platforms to...

Revised EIFEL legislation in implementation bill

The Canadian federal government introduced an implementation bill and related explanatory notes on November 30, 2023, that includes the revised EIFEL...