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La décision Association des ressources intermédiaires d'hébergement du Québec (ARIHQ) c. Santé Québec - Centre intégré universitaire de santé et de services sociaux du Centre-Sud-de-l'Île-de-Montréal, 2026 QCCS 1360,rendue par la Cour supérieure le 22 avril 2026, balise l’utilisation de l’intelligence artificielle (IA) pour la rédaction de sentences arbitrales et, par ricochet, de décisions judiciaires. La Cour supérieure, sous la plume de l’honorable Martin F. Sheehan, J.C.S., a annulé une sentence…

On May 13, 2026, the Canada Revenue Agency (CRA) advised industry groups that the application of its revised administrative position on the taxability of trailing commissions will not proceed on July 1, 2026, as previously indicated. Subsequently on May 26, 2026, the CRA released a revised version of GST/HST Notice 344 – Application of the GST/HST to Mutual Fund Trailing Commissions (Notice 344), formalizing the previously announced deferral of enforcement…

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. March 2026 Published Title and Brief Summary Status (if applicable) Office of the Superintendent of Financial Institutions (OSFI) March 30, 2026 Notice…

On May 15, 2026, the United States has expanded its Section 232 tariff mitigation framework to include medium- and heavy-duty vehicle (MHDV) manufacturers. Key takeaways These measures broaden the access to import adjustment offsets and aligning treatment across the automotive sector considering the overlap in automotive and MHDV supply chains. The offsets are a form of tariff relief that allow eligible U.S. manufacturers to reduce duties payable on imported vehicle…

The Canadian Securities Administrators (CSA) has provided eligible venture issuers with the option to move away from quarterly reporting in favour of a semi-annual reporting (SAR) regime through the introduction of Coordinated Blanket Order 51-933 – Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers (the Blanket Order). Drawing on our review of SEDAR+ filings, we examine the pace and profile of issuer participation, including adoption by exchange, industry, and market capitalization,…

The federal government recently released Powering Canada Strong: A National Strategy for an Electrified Canadian Economy, a national electricity strategy with the stated objective of doubling Canada’s electricity capacity by 2050 while advancing reliability, affordability, competitiveness and decarbonization. The plan calls for consultation with territories, Indigenous communities, utilities, regulators, industrial customers, labour organizations and private sector stakeholders. The consultation process will inform both the implementation framework and future legislative and…

On May 14, 2026, the Lieutenant Governor of Ontario signed Order in Council 758/2026, which will bring most provisions of the Measures Respecting Premises with Illegal Drug Activity Act, 2025 (the Act) into force on July 1, 2026. Unless exempted by a future regulation, the Act creates a provincial offences regime under which commercial landlords may be prosecuted for knowingly permitting leased premises within their building to be used for…

On Monday May 19, a five-judge panel of the Court of Appeal for Ontario overruled Handley Estate v. DTE Industries Limited, 2018 ONCA 324, the decision that, for the last eight years, had imposed an automatic stay of the proceeding of any party who failed to immediately disclose a partial settlement agreement that "entirely changed the litigation landscape." In its place, the Court has restored a discretionary abuse-of-process framework and…

The recent decision of the Court of King’s Bench of Alberta in 2585929 Alberta Ltd (Re), 2026 ABKB 75 discusses when the jurisdiction of provincial courts can extend to matters relating to the Income Tax Act. Key takeaways The Tax Court of Canada has the exclusive jurisdiction to hear and determine references and appeals to the Court on matters arising under the Income Tax Act. Provincial courts can interpret provisions of…

The Autorité des marchés financiers (AMF) has recently published its Guideline for the Use of Artificial Intelligence (the Guideline) aimed at the financial sector, which will come into force in about a year, on May 1, 2027. This Guideline is the first to be issued by a provincial financial sector regulator on the use of artificial intelligence. It adds to the growing number of regulatory expectations from other financial sector…

On April 27, 2026, the federal government introduced Bill C-29, An Act to establish the Financial Crimes Agency. If enacted, the legislation will create a new, stand alone federal law enforcement body dedicated to investigate complex financial crimes, contribute to the recovery of the proceeds of crime, and participate in international efforts to counter financial crimes. The proposal reflects growing concern that existing enforcement frameworks have struggled to keep pace…

The world of tariffs used to be sedate and boring. There were times in the Times Before when glaciers appeared more agile than trade policy. Those days, of course, are gone. We can hope not for ever; we can look into the horizon and pine for a Return to the Mundane. For now, change is the order of the day. Rapid, dizzying, change – it’s difficult to keep up; even…

In Episode Four of the “Tariff Home Companion” – BLG’s trade and tariff podcast  – we heard about business concerns over the continued lack of certainty in Canada-U.S. trade relations. These concerns are real. As we have chronicled over the past fifteen months, that lack of certainty arose, in the first place, when the United States announced the imposition of punishing tariffs on Canadian exports, ostensibly because of lack of…

In Patrick Street Holdings Ltd. v. 11368 NL Inc., 2026 SCC 15, the Supreme Court of Canada held that cause of action estoppel barred the appellant from advancing a new theory in a second proceeding to support its entitlement to mortgage proceeds. The Court’s decision is an important reminder that litigants must bring forward all reasonably available arguments in the first proceeding, and subsequent attempts to relitigate the same underlying cause of action will…

In Alford v. Canada (Attorney General), 2026 SCC 14, the Supreme Court of Canada upheld the constitutional validity of the limit on parliamentary privilege imposed by s. 12 of the National Security and Intelligence Committee of Parliamentarians Act, S.C. 2017, c. 15 (the NSICOP Act). Section 12 prohibits members of Parliament and the Senate who sit on the committee established by the NSICOP Act from claiming immunity based on parliamentary privilege…

In Ahluwalia v. Ahluwalia, 2026 SCC 16, the Supreme Court of Canada recognized a new tort of intimate partner violence, centred on coercive and controlling conduct within intimate relationships. The case arose from a long-term marital relationship characterized by a pattern of abuse extending beyond discrete incidents of physical violence. The plaintiff sought damages not only for specific acts of assault, but a broader and sustained course of coercive, controlling,…

The TSX Venture Exchange (TSXV) has removed its longstanding requirement for issuers to engage a sponsor in connection with listing transactions effective March 31, 2026. Previously, sponsors would conduct due diligence and provide a report to the TSXV as part of its review process. The change affects transactions such as reverse takeovers, qualifying transactions and direct listings. What you need to know The TSXV has eliminated its requirement for issuers…

The European Union (EU) has agreed on the largest overhaul of its customs system since 1968 (see our Insight in July). While the reforms will be rolled out over time, the direction of travel is already clear: responsibility for customs compliance is increasingly shifting toward e-commerce platforms. This reform will reshape how goods enter the EU market, with notable implications for international exporters – particularly Canadian businesses. A fundamental re-think…

Background Last week, the Canadian federal government approved the Sunrise expansion project, a roughly $4 billion expansion of the Westcoast Energy natural gas pipeline system in British Columbia (Project). The Project consists primarily of new pipeline loops, compressor station upgrades, and associated electrical facilities. The aim was to increase transportation capacity on the existing system and address anticipated capacity shortfalls in southern BC and the U.S. Pacific Northwest. Sunrise, among…

À Montréal, depuis le 1er avril 2021, les projets résidentiels de 450 m² (environ 5 logements ou plus) constituaient des projets visés par le Règlement pour une métropole mixte (« RMM »). L’objectif du RMM était d’augmenter le nombre de logements sociaux, abordables ou familiaux, soit en incluant la construction de ce type de logements directement dans les projets, soit en versant une contribution financière. Cinq ans plus tard, la…

The Alberta Court of King’s Bench recently released its decision in Tudor v Accurate Screen Ltd., 2026 ABKB 237 (Tudor v Accurate). In the decision, Justice Yamauchi dismissed Mr. Tudor’s claim against his former employer Accurate Screen for wrongful dismissal and held that Accurate Screen had just cause to terminate the employment relationship after it had discovered an intentional misrepresentation of academic qualifications Mr. Tudor’s resume. Justice Yamauchi held that…

On April 28, 2026, the Honourable François-Philippe Champagne tabled the federal government’s spring economic update 2026 (Update). The Update included what the government described as a “generational investment” in sport: $755 million over five years and $118 million in ongoing funding to support Canada’s sport system. The announcement follows comments made by Prime Minister Mark Carney in March 2026, in which he said that the federal government would examine and…

In Emma Joyce Jansen et al v. J.T et al, 2026 ONSC 1304, the Superior Court of Justice for Ontario considered the test under section 137.1 of the Courts of Justice Act (CJA) in the context of an action for malicious prosecution involving a complaint of sexual assault by a minor. Key takeaways In motions under section 137.1 of the CJA, the motion judge does not conduct a deep dive…

Employees on leave can be out of sight, but shouldn't be out of mind In Brandt Tractor Ltd. v. Morasse, 2026 ONSC 992, the Ontario Divisional Court upheld findings of discrimination where an acquiring employer systematically excluded employees on leave from its hiring process during an asset transaction. While the transaction occurred on an expedited timeline and the acquiring employer applied its approach identically to all employees on leave (regardless…

Amendments to Canada’s Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA), summarized in our previous bulletin, Canada’s New Border Bill to Combat Money Laundering, and introduced by Bill C-12, An Act respecting certain measures relating to the security of Canada’s borders and the integrity of the Canadian immigration system and respecting other related security measures (Bill C-12), received royal assent on March 26, 2026. The amendments substantially increase…

On April 28, 2026, The Honourable François-Philippe Champagne, minister of Finance and National Revenue, presented Canada’s spring economic update 2026 (Economic Update). BLG is pleased to highlight its key income tax proposals. Business tax measures 1. Employee ownership trust capital gains exemption: Made permanent  Employee ownership trusts (EOTs) provide a business succession alternative for many private company owners approaching retirement. Although introduced in 2023, the legislation permitting EOTs was not…

More than 50 years after Highway Properties Ltd. v. Kelly, Douglas and Co. Ltd. established the modern framework for commercial landlord remedies, Canadian courts are revisiting how far those remedies extend in current leasing disputes. This past March the Ontario Court of Appeal in Highbury Narrows Ltd. v. LAF Canada Company considered whether specific provisions of a lease limit a landlord’s ability to recover prospective rent after termination. In Highbury,…

Background In March 2026, Alberta’s Premier and Minister of Energy and Minerals attended CERAWeek, one of the world’s leading energy conferences, where they signaled the Government of Alberta’s intention to accelerate the regulatory approval process and position the province as a reliable alternative to unstable global energy sources. Shortly thereafter, on April 14, 2026, the Government of Alberta tabled Bill 30, the Expedited 120-Day Approvals Act (Bill 30). Regulatory approvals…

On April 10, 2026, the Supreme Court of Canada (SCC) clarified procedural rules and provided guidance on the evidentiary burden for seeking the annulment of a declaratory judgment of death. The Court confirmed that the declaratory judgment of death, also called a declaration of death, is a fiction that has to yield to evidence of the return of a person, and explained what this return meant within the meaning of…

Despite early optimism, 2025 was a mixed year for Canadian M&A. The aggregate value of deals rose by over 70 per cent to approximately C$530 billion between 2024 and 2025. However, the overall number of deals dropped around 8 per cent, from 2,673 deals in 2024 to 2,454 deals in 2025.1 A key constraint facing the M&A market, and one that persists in the early part of 2026, is the…

Data sovereignty has re-emerged as a central concern for Canadian organizations navigating an increasingly complex geopolitical and regulatory environment. At present, the underlying concern involves the power of U.S. government authorities, through the 2018 U.S. Clarifying Lawful Overseas Use of Data Act (CLOUD Act), to access the personal information of Canadians. At its core, the issue of data sovereignty raises a practical and pressing question: to what extent can foreign…

The Canadian Investment Regulatory Organization (CIRO) released its latest annual compliance report (the Report) which details areas of focus for CIRO-regulated dealers in 2026 and beyond. As always, we encourage firms to use the Report as a checklist to conduct a gap analysis of regulatory and compliance priorities. Where Dealer Members may wish to focus In anticipation of CIRO’s enhanced focus on the following topics in upcoming CIRO dealer member…

Venture issuers who meet certain conditions and criteria can now file financial statements and related MD&A on a semi-annual basis (the SAR Pilot) under the Canadian Securities Administrators’ (CSA) new Coordinated Blanket Order 51-933 – Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers (the Blanket Order). The Blanket Order introduces a voluntary pilot project that is intended to reduce the regulatory burden and costs associated with frequent interim reporting…

Canada’s unique regulatory environment can present opportunities and challenges for U.S. firms looking to offer their funds or services to Canadians. Even the simple task of marketing your fund to a Canadian investor can put you offside Canadian securities law if you do not have a dealer that is authorized or exempt in the relevant jurisdiction of Canada with you at the pitch meetings. Exemptions from Canadian dealer, adviser and…

Bill 97 (the Plan to Protect Ontario Act (Budget Measures), 2026) will introduce significant amendments to Ontario’s freedom of information and privacy framework by updating both the Freedom of Information and Protection of Privacy Act (FIPPA) and the Municipal Freedom of Information and Protection of Privacy Act (MFIPPA). For municipal institutions, school boards, colleges and universities, hospitals, and Crown agencies, these reforms are best understood as a legislative response to…

On March 23, 2026, the Ministry of Public and Business Service Delivery and Procurement published two regulations under the Enhancing Digital Security and Trust Act, 2024 (EDSTA). O. Reg. 51/26 (Cyber Security) and O. Reg. 52/26 (Digital Technology Affecting Individuals Under Age 18) will both come into force on July 1, 2026. These regulations impose new governance, reporting, and transparency obligations on a broad range of Ontario public sector institutions,…

On March 26, 2026, Bill C-15 (Budget 2025 Implementation Act, No. 1) received Royal Assent, bringing into force significant amendments to Canada’s transfer pricing rules under section 247 of the Income Tax Act. These changes have been anticipated since Budget 2025 was released in November 2025, but Royal Assent marks the point at which the proposals become binding law and provides certainty as to how transfer pricing audits and disputes…

Entire agreement clauses are often treated as a contractual safety net: once the definitive agreement is signed, prior drafts, negotiations, and understandings are meant to fall away. Courts have long recognized limited exceptions to that rule, most notably the use of surrounding circumstances as part of the factual matrix to resolve genuine ambiguity in the contract’s language.  In Project Freeway Inc. v ABC Technologies Inc., 2025 ONCA 855, the Ontario…

In January 2025, former Federal Minister of Health, the Honourable Mark Holland, released a Letter to provinces and territories on the importance of upholding the Canada Health Act – 2025. We wrote about it here. In short, Minister Holland released an interpretation of the Canada Health Act (CHA) that charging patients for services provided by any health professional that are typically covered by the province when delivered by a physician,…

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. February 2026 Published Title and Brief Summary Status (if applicable) Office of the Superintendent of Financial Institutions (OSFI) February 26, 2026 Targeted…