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Clarity or complexity? A closer look at Canada Revenue Agency’s new guidance on charitable purposes
On May 5, 2026, the Canada Revenue Agency (the “CRA”) released three new resources to help both current and prospective charities draft charitable purposes. These resources include: The CRA released these resources after earlier announcing that it will no longer pre-approve or automatically review any changes that charities make to their purposes and activit
Saskatchewan is tightening the fence around farmland ownership: Will your financing structure cost you?
Saskatchewan has long regulated who can own its farmland. The Saskatchewan Farm Security Act (the “Act”) exists to protect locally owned and operated family farm operations, and the October 2025 amendments to The Saskatchewan Farm Security Regulations (the “Amendments”) mark a shift for both lenders and borrowers. The Canada Pension Plan Investment Board (th
Ottawa makes $10-million EOT exemption permanent
This article was originally published in Finance et Investissement. In its Spring Economic Update, released on April 28, the federal government delivered welcome news for business owners and their advisors: the capital gains tax exemption of up to $10 million on the sale of a business to an employee ownership trust (“EOT”) is now permanent. Initially, […] Th
Bill C-36’s PIPEDA to PPCDA Shift: The rise of documented privacy compliance
Introduction Introduced on June 15, 2026, Bill C-36[1] would enact the Protecting Privacy and Consumer Data Act (“PPCDA“). PPCDA is the federal government’s latest attempt to modernize Canadian privacy law for today’s “data-driven economy.” It is the third major effort to reform the Personal Information Protection and Electronic Documents Act (“PIPEDA”), fol
When applying the penalty clause unjustly enriches the owner
A penalty clause enables a creditor to claim a stipulated penalty without having to prove the injury suffered. In construction contracts, these clauses typically set the damages for project delays in advance. However, the court retains the power to review and reduce penalties that prove to be abusive. The decision in EBC inc. c. Ville […] The post When apply
British Columbia insurers: Applying for leave does not stop the limitation clock
Miss the deadline to file a third-party notice in British Columbia, and your right to recover from a contributing party is gone: no discretion, no second chances. For insurers that rely on contribution and indemnity claims to offset liability exposure, that is a costly mistake that careful claims handling can prevent. In Oldcastle Building […] The post Briti
Changes to British Columbia’s Business Practices and Consumer Protection Act take effect August 1, 2026: What businesses need to know
Businesses dealing with consumers in British Columbia have just over one month to comply with significant new consumer protection requirements in the province. On August 1, 2026, amendments (PDF) to BC’s Business Practices and Consumer Protection Act (“BPCPA”) come into force, introducing mandatory terms for most types of consumer contracts, new rules for su
The tariff shift Canadian fashion brands cannot afford to ignore: De minimis is over – what brands must do next
Ask any Canadian fashion founder who was shipping to U.S. customers two years ago and they will probably say the same thing: it was almost too easy. A Canadian fashion brand could ship a $200 dress directly to a customer in Chicago, with no duties, no customs paperwork, and no friction. Section 321 of U.S. […] The post The tariff shift Canadian fashion brand
When our arbitration clause catches more than you bargained for: What Arsopi v ARVOS means for construction contracts
Your arbitration clause may be broader than you anticipated. In Arsopi v ARVOS GmbH (“Arsopi“),[1] the Alberta Court of Appeal (the “Court”) confirmed that a clause covering “all disputes arising out of or in connection with” a contract can capture statutory indemnity claims under the Tort-Feasors Act, even if those claims were never contemplated at […] The