Osler Updates

The proposed GST/HST holiday: Santa comes early for consumers, retailers get coal

The proposed GST/HST holiday might be more headache and hassle for retailers during an already busy holiday season.

Will access finally equal delivery? Progress in access model for certain Canadian continuous disclosure documents

An alternative model for the delivery of certain continuous disclosure documents by non-investment fund reporting issuers is back on the table.

Past performance suggests future results: what a second Trump presidency means for Canadian trade

Canada’s uniquely close economic ties with the U.S. make it particularly vulnerable during the second Trump presidency.

Water cannot be turned into wine: Cormark and the legality of triangular hedging transactions

The Ontario Capital Markets Tribunal has provided important guidance on hedging transactions in connection with private placements.

CSA disclosure review highlights AI-washing and greenwashing among other continuous disclosure concerns

Areas that require disclosure improvements by Canadian reporting issuers include promotional claims about artificial intelligence and sustainability.

Supreme Court clarifies standard of review for challenges to subordinate legislation

The Court held that the same flexible standard of review for administrative decisions applies to challenges to regulations.

Tax benefits of being a CCPC as a Canadian startup company

A Canadian company that qualifies as a “Canadian-controlled private corporation” (CCPC) under the Income Tax Act (the Act) is eligible to...

Legislative Update Report No. 2024-21 Le Bulletin d’actualités législatives

Osler's Legislative Update is a bi-weekly listing of new legislation. This issue covers legislation for the period 10/24 to 11/06.

Federal government announces constitutionally questionable oil and gas sector emissions cap

Utilizing a cap-and-trade system, the proposed regulations would require the sector to reduce emissions by 35% below 2019 emissions by 2030.

Québec seeks to amend Consumer Protection Act and related regulations to increase price and credit transparency

Québec’s Bill 72, if adopted, will contribute to increased price and credit transparency.