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Major changes proposed to Quebec’s land use planning and development regime: focus on environmental impacts

Apr 3, 2023

This bulletin summarizes the proposed amendments to Quebec’s land use and development regime that have environmental implications.

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Privacy Breaches in M&A Deals and the Importance of Data Security Diligence

Apr 3, 2023

Data security issues pose risks to a transaction, but can be mitigated with effective data security diligence, and other contractual strategies.

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Competing Claims for Construction Holdback – Whose Money is it, anyway?

Apr 1, 2023

The Court reviews the application of trust claims to construction projects on Federal lands, and illustrates the importance of a carefully drafted contract.

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

Mar 31, 2023

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

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Budget 2023: Clean Energy Incentives and Resource Sector Measures

Mar 31, 2023

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

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

Mar 31, 2023

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

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Budget 2023: Alternative Minimum Tax

Mar 31, 2023

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

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

Mar 31, 2023

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”).

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Budget 2023: Employee Ownership Trust Measures Unveiled

Mar 31, 2023

Consistent with the Federal Government’s (the “Government”) prior statements in Budget 2022, Budget 2023 proposes amendments to the Income Tax Act (Canada)