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

Significant Amendments to CSE Policies come into force April 3, 2023

On March 30, 2023, the Canadian Securities Exchange announced that it is implementing comprehensive policy amendments effective April 3, 2023.

Budget 2023: Clean Energy Incentives and Resource Sector Measures

Budget 2023, announced by the Federal Government on March 28, 2023, contains several measures aimed at facilitating Canada’s transition to a net-zero economy

Budget 2023: An Expanded General Anti-Avoidance Rule is on the Horizon

The Income Tax Act (Canada) contains a General Anti-Avoidance Rule that disallows tax benefits arising from certain tax-motivated transactions

Budget 2023: Alternative Minimum Tax

Budget 2023 proposes the first major changes to the Alternative Minimum Tax (the “AMT”) since its introduction in 1986

Budget 2023: Proposed GST/HST Amendments Affect the Scope of Financial Services

Budget 2023 proposes to amend the Excise Tax Act (the “ETA”) to expressly subject supplies of “payment card network” services to Goods and Services Tax/Harmonized Sales Tax (“GST/HST”).