Business, Management, Marketing, Money, Tax, Law, People

Alberta’s Bill 32: Financial Statutes Amendment Act, 2024 (Bill 32), received royal assent (i.e., passed into law) on December 5, 2024. Bill 32 came into force on January 1, 2025 and contained a suite of amendments to various pieces of legislation including the Alberta Personal Income Tax Act, which determines the rate of provincial taxes for residents of Alberta.1 Prior to the creation of the new tax bracket in the…

Canada’s legislative framework governing competition/antitrust, foreign investment, and consumer protection  has undergone a seismic shift between 2022 and 2025, with further changes to come, reflecting a broader push to strengthen enforcement, protect national interests, and adapt to modern economic challenges.  The impact of these changes is now subject to the additional challenges facing the Canadian economy arising from the unprecedented approach to trade conflict with the U.S. – and the…

On March 22, 2025, the Government of Canada launched a public consultation on possible trade measures to protect against the threat of diversion of steel and aluminum products from third countries into the Canadian market. The move is in response to what the government considers severe overcapacity in the global steel market (worsened by recent U.S. tariff measures), artificially depressing prices and threatening domestic industry. Background Pursuant to section 232…

The Alberta Court of Appeal’s (ABCA) recent decision in Xemex Contracting Inc. v. Aspen Properties (Northland Place) Ltd., 2025 ABCA 49, serves as a reminder that not all work performed for a tenant will provide a “direct benefit” to the landlord, nor will it necessarily render the landlord’s fee simple interest in the land “vulnerable” to liens. Contractors performing work on leased properties, who wish to preserve their right to…

The Ontario Superior Court of Justice recently released its decision on a vexatious litigation application in Lenczner Slaght LLP v. Glycobiosciences Inc et al, 2025 ONSC 829. The law firm, Lenczner Slaght (Lenczner), brought an application pursuant to section 140 of the Courts of Justice Act to declare both the corporation and its director vexatious litigants. Background The respondents on this vexatious litigant application were Glycobiosciences Inc. (Glyco), an Ontario…

Psychological safety and mental health in the workplace In the last article in our series covering The U.S. Tariff Effect, we reviewed health and safety considerations of a reduced workforce. This is a continuation of that article, focused on psychological safety and the mental health of the workplace. Provinces across Canada are recognizing the impact of psychological safety to protect against mental health issues and illness in the workplace that…

Data centres are a crucial part of modern digital infrastructure, facilitating cloud computing, artificial intelligence, and global data storage. As demand for data processing increases, the construction of large-scale data centres is accelerating. Canada, with its cool climate, vast and accessible land mass, and stable energy supply, has become a key location for these projects. However, the development and operation of data centres present unique challenges. These large, complex projects…

The Ontario Superior Court of Justice recently released its decision in Cox et al v Ball et al, 2025 ONSC 199, declining to grant summary judgment to a municipality and a pub arising out an assault by one hockey player on another during a local tournament. This decision highlights the difficulties sometimes faced in resolving intentional tort claims on a summary basis, notwithstanding the high bar that a plaintiff must…

In 2021, we published an article to celebrate the 30-year anniversary of the launch of the first exchange-traded fund (ETF) in Canada. At that time, the global economy was at a vulnerable point, navigating the uncertainty which came with the COVID-19 pandemic. ETFs played an important role in the overall stability and resilience of the Canadian markets, providing transparency, price discovery and liquidity to investors seeking some certainty. Fast-forward to 2025,…

On March 26, 2025, the city council of the City of Toronto (the City) unanimously adopted Mayor Chow’s 10-point plan (the Plan) to respond to U.S. tariffs. Two points come into contact with international trade considerations. Proposed measures First, procurement. The Plan proposes the following changes to the City’s procurement practices: Limiting bidding on certain City contracts to Canadian companies for values below approximately $350,000 for goods and services and…

Registration changes for Ontario investment dealers, mutual fund dealers and futures commission merchants Effective April 1, 2025, the Ontario Securities Commission (OSC) will delegate certain registration functions to the Canadian Investment Regulatory Organization (CIRO). The changes will affect firms registered in Ontario in one or more of the following categories, and the individuals acting on their behalf (collectively, the Delegated Categories): Investment dealer Mutual fund dealer1 Futures commission merchant The…