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On March 10, 2026, the Ontario Court of Appeal released its decision in Bellefeuille v Tamarack Developments Corporation (Tamarack Homes), 2026 ONCA 170. The decision confirms that moving promptly to set aside the dismissal is not necessarily sufficient to save the action. The plaintiff must put forward cogent evidence to explain the delay. The decision also confirms that the primary responsibility for an action’s progress lies with the plaintiff. Background…

Trade negotiations are in the air, everywhere you look around. They are launched, paused, restarted and concluded. Agreements are reached, then rescinded, ignored or revivified. This past year, the public airwaves have featured more mention of tariffs and negotiations and trade deals than the last thirty years combined. Not since 1988, the year when an entire election was fought over free trade with the United States, has “trade” been a…

In this article, we take a step back to reflect on the developments that shaped the recent AI landscape in Canada and highlight the emerging trends organizations should focus on in 2026. Grouped under overarching themes, BLG lawyers selected the most important insights from the past year to offer a clear overview of what to anticipate for this year along with actionable takeaways. This complements BLG’s 2025 Privacy and Cybersecurity…

PTAS recommends 17 policy directions aimed at addressing growing municipal tax arrears in the oil and gas sector On March 16, 2026, the Government of Alberta, along with the Alberta Energy Regulator (AER), and municipal stakeholders released a report titled the Property Tax Accountability Strategy (PTAS) Final Report (the Report). The Report is the final report of the Property Tax Accountability Strategy (PTAS), which is a working group comprised of…

A month ago, the Supreme Court of the United States ruled that the International Emergency Economic Powers Act (IEEPA) does not authorize the president to impose broad‑based tariffs, a decision outlined in our recent insight. But that was never expected to be the end of the tariff story. And it was not. Four days after the ruling, President Trump implemented a 10-per-cent worldwide tariff under Section 122 of the Trade Act…

In Sienna v. Duckett, 2025 ONCA 867, the Court of Appeal allowed the plaintiffs leave to amend their claim against the Attorney General of Canada relating to an alleged failure to properly administer regulatory oversight in issuing firearms licences under the Firearms Act. Background In 2019, Nikkolas Sienna called the police to report that he and his family were concerned about the erratic behaviour of their neighbour, Mark Duckett. Following…

If you are a consumer-facing business in the United States or are in the field of advising them on privacy matters, you are aware of the importance of privacy and data protection compliance. Despite this awareness, too many companies and counsels tend to overlook the need to consider Canadian privacy laws when engaging in cross-border commercial transactions, also overlooking that Québec privacy law has a strict regime comparable to the…

There are many Canadian tax benefits associated with starting a business in a corporation created under Canadian federal or provincial law, which is a necessary (but not sufficient) condition for a corporation to qualify as a “Canadian-controlled private corporation” (CCPC): CCPC status is one of the requirements for a corporation’s shares to constitute “qualified small business corporation shares”, which Canadian-resident individuals may claim the lifetime capital gains exemption (LCGE) of…

Employers in Ontario are increasingly operating in a termination landscape that feels uncertain. A recent Ontario Superior Court (the Court) decision, Adelman v. IBM Canada Limited (Adelman), illustrates how common‑law notice exposure, discretionary compensation, and equity‑based incentives can intersect to produce significant liability where contractual protections are absent or unclear. While the case involved a senior executive at a large organization, the Court’s reasoning has broader implications for employers managing…

The First Home Savings Account (FHSA) emerged as a federal policy response to the growing housing affordability challenges faced by first time home buyers, particularly younger Canadians. Legislation establishing the FHSA received royal assent in late 2022, formally embedding the account into Canada’s registered savings framework. Since its launch, the FHSA has been administered by the Canada Revenue Agency (CRA) who has provided guidance via interpretive updates and technical clarifications.…

Since COVID-19, remote and hybrid work have permanently reshaped where people work, leading to real tax consequences for employers. On Nov. 19, 2025, the Organisation for Economic Co-operation and Development (OECD) released updates to the Model Tax Convention and its Commentary, introducing a clearer framework for assessing when a remote employee's home office may constitute a "permanent establishment" (PE) of their employer in another jurisdiction. Canadian organizations with cross‑border workforces…

Over the past few years Canada has introduced a series of “clean economy” investment tax credits (ITCs) designed to support Canada’s transition towards a net-zero economy by 2050. These new ITCs (described here) represent a major tax policy expenditure by the Canadian government, with tax credit rates as high as 60 per cent of qualifying expenditures. The general rule for claiming clean economy ITCs in any given taxation year is…

If you are a consumer-facing business in the United States or are in the field of advising them on privacy matters, you are aware of the importance of privacy and data protection compliance. Despite this awareness, too many companies and counsels tend to overlook the need to consider Canadian privacy laws, especially when engaging in cross-border commercial transactions, and overlooking at the same time Québec privacy law which has a…

Background Subject to Royal Assent of Bill 2 and final regulations, effective Oct. 1, 2026, British Columbia will expand the provincial sales tax (PST) to apply to several professional services commonly used in commercial real estate. As a result, buying, selling, managing, and developing commercial properties, such as office, retail, and industrial buildings, will generally become more expensive across B.C. Analysis What changed BC Budget 2026 expands the scope of…

BC privacy commissioner’s findings that facial recognition software company, Clearview AI, contravened privacy laws upheld on appeal On Feb. 18, 2026, the Court of Appeal for British Columbia issued its decision, Clearview AI Inc v British Columbia (Information and Privacy Commissioner), 2026 BCCA 67 (the BC  Appeal Decision) in which it upheld the Office of the Information and Privacy Commissioner of British Columbia’s (the Commissioner) decision (Order P21-08) (the OIPCBC…

The Federal Financial Institutions Legislative and Regulatory 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. January 2026 Published Title and Brief Summary Status (if applicable) Office of the Superintendent of Financial…

On Feb. 17, 2026, the Government of Canada released the latest iteration of Canada’s national defence strategy, Security, Sovereignty and Prosperity: Canada’s Defence Industrial Strategy (the Strategy), which follows a commitment in Budget 2025 to invest $81.8 billion into the Canadian Armed Forces by 2030, and institutional efforts to facilitate a Canada-focused approach to defence procurement. The Strategy is centered upon a “Build-Partner-Buy” framework that prioritizes domestic procurement in areas…

On February 20, 2026, the U.S. Supreme Court issued its decision in Learning Resources, Inc. v. Trump, holding that the International Emergency Economic Powers Act (IEEPA) does not authorize the U.S. President to impose broad based import tariffs. The ruling provides authoritative guidance on the limits of executive power in the trade context and has direct implications for businesses subject to U.S. tariffs, including Canadian exporters and importers. Key holdings…

Artificial intelligence–powered medical scribe tools (AI scribes) are increasingly used by Canadian health organizations to reduce documentation workload. In response, privacy regulators in Ontario, British Columbia, and Alberta have issued guidance on their lawful use under provincial health-privacy laws. The scope of the new guidance varies by province. In Ontario and Alberta, it applies broadly to health information custodians as defined under PHIPA and the HIA, including hospitals, clinics, and…

Some tropes should be retired because they’ve become hackneyed clichés. Others should be set aside because they are almost always inapposite. Then there is the “Mother of All” trope – risible when it was first uttered; tragic given the consequences; and ridiculous in the light of what happened to its progenitor. And yet, against all logical odds and historical sense, it persists. So it was that European Commission President Ursula…

On Feb. 18, 2026, the Supreme Court of Canada (SCC) will hear Aphria Inc. v. Canada Life Assurance Company, et al. The issue before the SCC sits at the intersection of commercial leasing doctrine and mainstream contract law: when a tenant repudiates a commercial lease and vacates, can the landlord “do nothing,” keep the lease alive, and sue for rent as it falls due without any duty to mitigate? We…

Recent media investigations into the practices of medispas, beauty clinics, and other health and wellness services in Ontario underscore the need for healthcare providers and business owners to have robust quality and safety controls in place to ensure the wellbeing of their clients and to minimize regulatory and other legal repercussions. As the health and wellness space becomes increasingly popular, resulting in increased demand for services and new opportunities for…

On Jan.7, 2026, the Ministry of Energy and Mines released a proposal (ERO 026-0019) to bring forward an order in council and Minister’s directive pursuant to Section 25.32 of the Electricity Act, 1998 that would direct the Independent Electricity System Operator’s (IESO) to undertake a competitive procurement process and enter into a procurement contract with a transmitter to develop and construct the Toronto Third Line project with an in-service date…

The Canada Revenue Agency (CRA) has announced a major change to the goods and services tax/harmonized sales tax (GST/HST) treatment of mutual fund trailing commissions (Trailing Commissions). Effective July 1, 2026, Trailing Commissions will be treated as taxable supplies, reversing the CRA’s long-standing position that these payments were in respect of exempt financial services. This change will have significant implications for mutual fund managers (Managers), dealers, and advisors, including new…

The Civil Rules Review Working Group’s Final Policy Report (the Final Report) was released on December 15, 2025, following extensive stakeholder consultation. The report builds on earlier reform proposals and continues to recommend sweeping changes to Ontario’s Rules of Civil Procedure, aimed at faster, more proportionate, and court-driven adjudication. If implemented, the proposals would significantly alter the civil litigation landscape in Ontario. Key proposals include: From a two-track process to…

In 2025, both the B.C. Court of Appeal and the Federal Court of Canada issued significant decisions that speak to the role of the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP) in interpreting and applying provincial and federal laws. Although subject to appeal, the decisions have immediate and far-reaching consequences for Indigenous peoples, project proponents, and governments. Key takeaways UNDRIP is now part of Canadian law as an…

In Rizzuto v. Hamilton Wentworth Catholic District School Board, 2025 ONCA 773 (Rizzuto), the Court of Appeal for Ontario affirmed the dismissal of a negligence claim arising from a schoolyard bullying incident (the Incident). Although the trial judge found several shortcomings in how earlier bullying was addressed, the court was “unable to conclude more supervision or disciplinary measures would have deterred or prevented the incident.” Without a causal link between…

An uptick in performance in recent fundraising In this bulletin we provide our view on positive trends in the Canadian private equity market, discuss liquidity options being used in the current environment, and share three critical points that clients should keep in mind when negotiating private equity deals in 2026. The start of 2025 saw a positive development in a subdued Canadian private equity environment. During the first five months…

The most recent amendments to Ontario’s Construction Act are now effective (as of January 1, 2026). The most significant implication of these amendments are to the administration of the statutory holdback and the requirement for the annual release of holdback going forward for construction projects in Ontario. The amendments were introduced through Building Ontario for You Act (Budget Measures) (Bill 216). An overview of key amendments under Bill 216 is set…

In VanMar Constructors ON 1028 Inc. v Travelers Insurance Company of Canada, 2025 ONSC 6959, the Ontario Superior Court found that a performance bond action by a contractor was commenced after expiry of the bond limitation period, and dismissed the action. While the facts were straightforward, the court's analysis provides important guidance on the interpretation and enforcement of limitation periods under performance bonds. Background VanMar Constructors ON 1028 Inc. (VanMar)…

On January 1, 2026, the European Union (EU) formally launched the world’s first carbon border levy. After a transitional period of over two years and a flurry of additional legislation required to operationalize the levy in late 2025, the EU’s Carbon Border Adjustment Measure (CBAM) is now in full force. Critics have disparaged CBAM for the costs imposed on producers outside of the EU and labelled it as a protectionist…

Artificial intelligence is making its mark across all sectors, including in the workplace. In the past year, AI-powered smart glasses have evolved from being a novelty to becoming the focus of serious pilot programs. Meta’s Ray-Ban lineup has introduced enhanced AI features, fuelling enterprise trials even amid ongoing privacy debates. Meanwhile, the augmented reality landscape is shifting: Microsoft has paused development of new HoloLens hardware, while Google, collaborating with XREAL,…

Canada’s implementation of the Organisation for Economic Co-operation and Development’s Common Reporting Standard under Part XIX of the Income Tax Act (CRS) imposes due diligence and reporting obligations on financial institutions. Financial institutions with CRS obligations include a wide array of entities such as banks, credit unions, insurance companies, trust companies, custodians, securities dealers, portfolio managers and collective investment vehicles (including, but not limited to, mutual funds, exchange traded funds,…

The Government of British Columbia has published the Restricted Insurance Agent Licence Regulation, introducing a new restricted licensing framework for businesses that sell insurance incidentally to their primary goods or services. Certain non-insurance businesses previously exempt from licensure must now apply for a Restricted Insurance Agency (RIA) Licence to continue selling eligible insurance products.to sell insurance products. The new regime will take effect January 1, 2027. This change represents a…

The Ontario Securities Commission’s (OSC) Corporate Finance Division 2025 Annual Report (Report) provides essential updates, regulatory guidance, and emerging trends for reporting issuers and companies considering going public. Takeaways $58.4 Billion Raised in the Exempt Market. Institutional investors were the most significant investors in 2025; however, individuals contributed nearly $3 billion to the exempt market. The accredited investor exemption accounted for 90% of all exempt capital raised. Continuous Disclosure is…

On Nov. 20, 2025, the Capital Markets Tribunal (the Tribunal) dismissed an application by Katanga Mining Limited (Katanga) under s. 17 of the Securities Act (the Act) for authorization to disclose confidential investigative documents to its parent company, Glencore plc (Glencore) otherwise prohibited from disclosure under s. 16 of the Act, for use in ongoing civil proceedings before the U.K. High Court of Justice. The decision—Katanga Mining Limited v Ontario…

The Federal Financial Institutions Legislative and Regulatory Reporter (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. November 2025 Published Title and Brief Summary Status (if applicable) Office of the Superintendent…

The murky waters of the new digital economy are fertile ground for financial criminals: a careless click on a phishing link, or a single call to a gullible recipient can allow the threat actor to reel in the “catch of the day”, leaving numerous victims in their wake. Where the threat actor gains access to the victim’s email account and initiates payment to a vendor, who bears the loss between…

In a recent article, BLG lawyers discussed the recent Memorandum of Understanding (MoU) between the Government of Canada and the Province of Alberta in the context of pipeline development, carbon management, and leveraging Alberta’s resources in pursuit of energy competitiveness. The MoU also signals some encouraging trends for proponents of data centres and AI infrastructure, which have been reinforced by provincial legislation and policy developments including the recently-introduced Bill 8. Electricity…

Alberta Premier Danielle Smith and Prime Minister Mark Carney signed the historic Canada-Alberta Memorandum of Understanding (the MoU) on Nov. 27, 2025, in Calgary. On Nov. 28, 2025, BLG published an article exploring the implications for the Oil & Gas industry including the Carbon Capture, Utilization and Storage (CCUS) market.  This overview will focus on the MoU’s implications for electricity generation, transmission and carbon policy in Alberta. The MoU commits Alberta…