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On Sept. 15, 2026, the federal government announced a proposed Productivity Mega Deduction (PMD) that would significantly expand immediate expensing for capital investments by Canadian businesses. The announcement stems from the inaugural Canada Investment Summit, where Prime Minister Mark Carney unveiled broader measures to encourage domestic and foreign investment. Draft legislative proposals released with the announcement provide important details regarding eligible taxpayers, qualifying property and applicable limits. Providing further context on…

In Sinclair-Desgagné v. Canada (Chief Electoral Officer), 2026 SCC 31, the Supreme Court of Canada, in a 6-3 decision, annulled the 2025 federal election in the electoral district of Terrebonne, Québec, after concluding that a mail-in ballot was not counted because of a serious administrative error by Elections Canada. The majority held that an “irregularity” under s. 524(1)(b) of the Canada Elections Act includes a serious administrative mistake, even where…

What is the test for leave to appeal in civil matters to the Court of Appeal for Ontario? The guiding principles were laid down over fifty years ago in the seminal decision of Sault Dock.1 Under the Sault Dock test, a proposed appeal must raise an “arguable” question “of general interest to the public or a broad segment of the public”. Sault Dock identified several kinds of questions that might…

The Summit brought together international investors from nearly 30 countries, representing more than $100 trillion in assets, and generated nearly $500 billion in new investment commitments. The critical challenge is converting this momentum into active development and long-term economic growth. To explore what comes next, Borden Ladner Gervais LLP (BLG), PwC Canada, Ontario Centres of Innovation and Ontario Vehicle Innovation Network convened a closed-door discussion with senior leaders from government, industry…

The federal government’s proposed Productivity Mega Deduction (PMD) may have significant implications for Canada’s mining sector, particularly for companies that rely on flow-through share financings. (See the latest article “Canada proposes new Productivity Mega Deduction”.) While much of the discussion surrounding the PMD has focused on immediate expensing of capital property, the draft legislation also introduces 100 per cent deduction for qualifying Canadian development expenses (CDE), which can be renounced…

As of September 2026, Microsoft has signed a new AI Safety and Privacy Standard (the Standard) that establishes detailed contractual protections for certain AI products used in U.S. schools. The Standard does not presently give Canadian school boards a right to those protections, but it indicates what Microsoft has accepted as contractually feasible for educational AI. American school boards can use the Standard to: seek equivalent protections from Microsoft and…

On July 2, 2026, the Canada Revenue Agency (CRA) published its updated Guidance on the Common Reporting Standard (Updated CRS Guidance). The Updated CRS Guidance includes: Long-awaited changes addressing the legislative amendments to Part XIX of the Income Tax Act (CRS) relating to the amendments to the Common Reporting Standard set out in the Standard for Automatic Exchange of Financial Account Information in Tax Matters, as amended and approved by…

Just after midnight on Aug. 22, 2026, the United States began collecting 50 per cent duties on approximately US$20 billion (C$27.6 billion) worth of Canadian goods under Section 338 of the Tariff Act of 1930 (the Tariff Act). Our earlier insight examined this Depression-era provision after the underlying proclamations were signed in July. Within hours, Prime Minister Carney made an announcement that Canada would match the U.S. duties “dollar for dollar.” On…

Under British Columbia's Residential Tenancy Act, rent increases are regulated. In most cases, landlords may only increase rent once every 12 months and only by the annual allowable amount set by the province, which in 2026 is 2.3 per cent. However, once a tenant vacates a rental unit, the current regime generally permits a landlord to set a new rent for the incoming tenant, including at market rates. Bill M-218,…

A certificate of pending litigation (CPL) can effectively freeze title to real property before the underlying claim has been proven.  In British Columbia real estate litigation, a CPL can impede a sale, refinancing, development, or other transaction involving the property.  Because of those consequences, the Land Title Act requires litigants who register CPLs to diligently advance the underlying proceeding. Section 252 of the Land Title Act permits a property owner…

Developers marketing presale units in British Columbia must continue to disclose material developments throughout the life of a project or risk losing the ability to enforce their purchase agreements. In KingSett Mortgage Corporation v. Lumina Eclipse Limited Partnership, 2026 BCSC 1598 (Lumina Eclipse), the British Columbia Supreme Court held that a developer's failure to disclose material developments affecting a condominium project rendered 39 presale agreements unenforceable against the purchasers, notwithstanding…

British Columbia enacted the Construction Prompt Payment Act, SBC 2025, c 24 (the “Act”), which received Royal Assent on November 27, 2025. It will come into force on a date to be prescribed by regulation. The Act will apply to new contracts and subcontracts made after the legislation comes into force. Until the Act comes into force, there is much speculation of the application of the Act in the construction…

The Government of Canada will host the inaugural Canada Investment Summit on September 14 and 15, 2026, in Toronto. The Summit is intended to convene the world’s largest investors, including leading CEOs, entrepreneurs and global business leaders around new investment in Canada. The Summit focuses on nation-building projects and related opportunities across defence, major infrastructure, Indigenous partnerships, technology, energy, critical minerals and food and agricultural resilience. The Prime Minister’s Apr.…

Prompt payment is coming to British Columbia construction projects On Nov. 27, 2025, the Construction Prompt Payment Act (the Prompt Payment Act, or CPPA) received Royal Assent. When it comes into force, the Prompt Payment Act will introduce a province-wide prompt payment system and bring several updates to the Builders Lien Act. The Prompt Payment Act, alosng with the related amendments to the Builders Lien Act and the Strata Property…

Development projects often attract vigorous public debate, particularly in smaller communities where land use decisions can become intensely contested. However, Solmar Inc. v. Hall, 2026 ONCA 367 is a reminder that even heated social media debate has limits. The Court of Appeal for Ontario upheld the dismissal of an anti-SLAPP motion brought by a Facebook user who accused a developer of corrupt business practices and suggested municipal officials may have…

On July 29, 2026, the Canadian Investment Regulatory Organization (CIRO) and the Canadian Securities Administrators (CSA) published joint Staff Notice 81-339 – Industry Practices Relating to Foreign-Listed Exchange-Traded Funds (the Foreign ETF Notice). The Foreign ETF Notice addresses three key areas: the circumstances in which marketing activity for a foreign ETF may trigger Canadian prospectus and investment fund manager (IFM) registration requirements; the application of the Know Your Product (KYP), Know Your…

The CSA have published for comment certain proposed amendments (the Proposed Amendments) to National Instrument 45-106 Prospectus Exemptions (NI 45-106) that would, among other things, codify increased financing limits, revise the dilution calculations, expand issuer eligibility and streamline certain conditions and disclosure requirements under the listed issuer financing exemption in Part 5A of NI 45-106 (the LIFE Exemption). Many of the Proposed Amendments, including the increased financing limits and revised…

On Aug. 4, 2026, the Foreign Influence Transparency and Accountability Act, S.C. 2024, c. 16, s. 113 (FITAA), and Foreign Influence Transparency and Accountability Regulations, SOR/2026-152, came into force. What you need to know: FITAA establishes a registration regime intended to increase transparency concerning foreign interference and influence in Canada. Individuals and organizations must register certain arrangements with foreign principals involving activities intended to influence political or governmental processes in…

The Ontario Superior Court of Justice’s decision in Barrie & District Association of Realtors v Information Technology Systems Ontario, 2025 ONSC 3388, confirms that Ontario not-for-profit corporations may update their membership criteria, even where the changes could affect an existing member’s ability to remain a member. The decision is useful for boards because it explains when courts will defer to internal governance decisions under the Ontario Not-for-Profit Corporations Act, 2010…

The Reporter provides a monthly summary of Canadian federal legislative and regulatory developments of relevance to federally regulated financial institutions. It does not address Canadian provincial financial services legislative and regulatory developments. In addition, purely technical and administrative changes (such as changes to reporting forms) are not covered. May 2026 Published Title and Brief Summary Status (if applicable) Office of the Superintendent of Financial Institutions (OSFI) May 21, 2026 Draft…

The Reporter provides a monthly summary of Canadian federal legislative and regulatory developments of relevance to federally regulated financial institutions. It does not address Canadian provincial financial services legislative and regulatory developments. In addition, purely technical and administrative changes (such as changes to reporting forms) are not covered. June 2026 Published Title and Brief Summary Status (if applicable) Office of the Superintendent of Financial Institutions (OSFI) June 25, 2026 Streamlined…

In Alberta (Energy and Minerals) v Spartan Delta Corp,1 the Court of Appeal held that Alberta Energy’s claims for both pre-filing and post-filing royalty arrears under leases sold subject to a CCAA vesting order were barred by operation of the joint, but not several, liability created under the Mines and Minerals Act, RSA 2000, c M-17 (MMA) and the wording of the vesting order. Spartan has important implications and provides…

On Sept. 14, 2025, the Canadian government launched Build Canada Homes, a new federal agency designed to increase Canada’s housing supply by building affordable housing at scale. Build Canada Homes will work with provinces, territories, municipalities and Indigenous communities to build affordable community housing for low-income households, while also partnering with private developers to deliver affordable housing for middle-class Canadians. The federal government introduced Bill C-20, the Build Canada Homes…

Two recent Ontario employment law decisions, Baker v. Van Dolder’s Home Team Inc., 2025 ONSC 952, and Li v. Wayfair Canada ULC, 2025 ONSC 2959, have renewed scrutiny of termination provisions that limit employees to minimum statutory entitlements under the Employment Standards Act, 2000 (the ESA). Although both cases address “ESA only” drafting, the lower courts had reached opposing conclusions. Both appeals were argued on March 25, 2026, and the Court…

Alberta has emerged as one of Canada’s most proactive jurisdictions for the development of large‑scale data centres, particularly those supporting artificial intelligence (AI). Through a combination of targeted legislation, intergovernmental coordination, and policy direction to energy regulators, the province has adopted a regulatory approach that departs in important respects from the traditional treatment of large industrial electricity loads. Key takeaways for proponents Alberta is modernizing its regulatory framework to accelerate…

British Columbia recently introduced legislative amendments that will restrict the electrical capacity available for new data centre projects within the Province. As of Feb. 1, 2026, the allocation of new electrical capacity for data centre purposes in British Columbia is subject to system-wide aggregate limits that are allocated under a competitive process administered by the British Columbia Hydro and Power Authority (BC Hydro). As outlined below, these limits are both…

In Ontario, Canada’s most populous province, the development and connection process for data centres is driven by Ontario-specific electricity rules and institutions. Grid access and connection obligations are governed primarily by the Electricity Act, 1998,1 the Ontario Energy Board’s (OEB) Transmission System Code2 (TSC) and Distribution System Code3 (DSC), and the Independent Electricity System Operator’s (IESO) connection approval and market participation requirements. Recent policy initiatives, such as Bill 40, signal increasing scrutiny…

Since 2016, Québec has actively positioned itself as a prime destination for data centres, leveraging its abundant renewable energy, competitive electricity rates, and ambition to strengthen digital sovereignty. Supported by a government-owned utility that controls electricity generation, transmission and distribution, the province offered a compelling value proposition: low-cost power and a naturally cold climate that reduces cooling costs. This strategy has been successful. The number of data centres has grown…

The Canadian Investment Regulatory Organization (CIRO) has published rule amendments to harmonize advisor compensation (the Amendments). Following CIRO’s 2024 position paper that consulted on three potential regulatory approaches to allow payment of advisor compensation to advisor-owned corporations for all CIRO-regulated dealer members (Dealers), the Amendments propose to adopt the Incorporated Approved Person compensation option. In a material shift from the 2024 proposals, under the proposed Amendments, both ancillary activities and…

Artificial intelligence has entered a new phase in Canadian health care. BLG recently hosted health care leaders, hospital representatives, technology companies, and industry stakeholders at its Artificial Intelligence in Canadian Health Care Symposium in Toronto. Discussions throughout the symposium revealed a clear shift in how health care organizations are thinking about AI. A year ago, many conversations focused on experimentation and use cases. As of 2026, attention is increasingly turning…

In McCarthy v. Bison Transport Inc., 2026 ONSC 3729, the Ontario Superior Court of Justice upheld a termination for just cause arising from an employee’s second failed drug test. The decision highlights the importance of clear workplace policies, consistent enforcement, and the limits of the duty to accommodate in the absence of an actual or perceived substance-dependency disability. Key takeaways for employers on just cause dismissal McCarthy v. Bison Transport…

In Democracy Watch v. Canada (Attorney General), the Supreme Court of Canada confirmed that the Constitution guarantees the availability of a legality review for all aspects of an administrative decision. Privative clauses purporting to oust the courts from this supervisory role are unconstitutional. The Supreme Court held that general political oversight of the Conflict of Interest and Ethics Commissioner (the Commissioner) by Parliament does not provide an adequate alternative remedy…

The Canadian Securities Administrators (CSA) published Staff Notice 33-322 – Review of Registered Firms’ Cybersecurity Practices and Additional Guidance (the Staff Notice) on July 15, 2026, following a focused review of 73 registered firms’ cybersecurity practices. The message is not especially surprising: cybersecurity is a core business risk, and registered firms are expected to have practical, documented and regularly refreshed controls that fit their size, complexity and operations. Practical takeaways Right-size your…

Court-appointed receivers, monitors and trustees play a central role in Canadian insolvency proceedings. As officers of the court, they are expected to act independently and impartially, and in accordance with their statutory and court-ordered duties. Given this role, a recurring question in Alberta insolvency practice is whether parties may cross-examine a court officer on the contents of a report. There is a clear general principle in Alberta: receivers, monitors and…

“Anyone, anyone?” Mr. Lorensax, the Economics Teacher On July 20, 2026, the president of the United States signed three proclamations covering motor vehicles, alcoholic beverages and dairy, imposing additional 50 per cent tariffs on Canadian goods said to account for roughly US$20 billion in annual imports. Although there is some question about exactly how many of the listed products Canada exports into the United States, and how much, if we…

NOTE: For a print-friendly version of this document that includes visuals and tables, please download and print the .pdf file. Canada’s clean economy investment tax credits (ITCs) constitute a major tax policy expenditure supporting Canada’s efforts to achieve a net-carbon-zero economy by 2050. These ITCs, which are explained and summarized here, are often a critical element in the financial viability of many carbon capture, energy generation, battery storage and other…

On July 22, 2026, the Canadian Investment Regulatory Organization (CIRO) released its enforcement report for the 2026 fiscal year, from April 1, 2025, to March 31, 2026 (the Report), which can be found here. The Report covers enforcement activities and priorities for both investment and mutual fund dealers over the past year and notes that most integration priorities have now been completed. CIRO “continues to modernize its regulatory approach by…

On June 3, 2026, the House of Commons completed second reading of Bill C-31, Budget 2025 Implementation Act, No. 2 (Bill C-31) which will now proceed to study in the Standing Senate Committee on National Finance. Alongside numerous policy changes to Canada’s defence procurement strategy, Bill C-31 includes amendments to the Defence Production Act, RSC 1985, c D-1 (the DPA).1 The tabled amendments to the DPA reflect Canada’s prioritization of…

On July 17, 2026, the Supreme Court of Canada released its long-awaited decision in Pharmascience Inc. v. Janssen Inc., 2026 SCC 26, providing the most significant guidance in decades on the patentability of methods of medical treatment in Canada. While the Court ultimately upheld Janssen's patent, which the Court characterized as being for dosing regimens for formulations used to treat schizophrenia, the broader significance of the decision lies in its…

Nearly four years after enacting the Prohibition on the Purchase of Residential Property by Non-Canadians Act (the Act), banning foreign buyers in Canada’s housing market, the federal government is now weighing options to relax restrictions as the Act’s expiry looms. While the Carney government has maintained the previous administration’s decision to extend the prohibition through 2026, it has also signalled a desire to re-open the market to foreign investment in…