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National Policy 11-201 – Delivery of Documents by Electronic Means

February 2003 Securities Bulletin < 1 read

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Featured Insight

Budget 2024: Legislative Changes of Note for Investment Funds

In Budget 2024, the Government acknowledges that the restrictions placed on the property that may be held by registered plans have become unduly complex.

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Apr 19, 2024
Featured Insight

Budget 2024: Clean Energy Incentives and Resource Sector Measures

Budget 2024 prioritizes Canada’s transition to a net-zero economy and contains several measures aimed at facilitating that ongoing transition.

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Apr 19, 2024
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Budget 2024: Synthetic Equity Arrangement Restrictions Tightened

Budget 2024 proposes to tighten the “synthetic equity arrangement” anti-avoidance rule by eliminating the no “tax-indifferent investor” exception.

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Apr 19, 2024
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Budget 2024: Increases in the Taxation of Capital Gains

Budget 2024 proposes to significantly change how capital gains are taxed under the Income Tax Act (Canada).

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Apr 19, 2024
Featured Insight

Budget 2024: Expanded Relief for Non-Resident Service Providers

Budget 2024 will expand the circumstances under which relief may be granted from withholdings on payments made to non-residents that render services in Canada.

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Apr 19, 2024