Articles 2024

The implementation of changes to the Mandatory Disclosure Rules as proposed in the 2021 federal budget continues to be a multi-year process. The proposed changes include broadening the scope of the existing reportable transaction rules, enacting notifiable transaction rules and enacting uncertain tax treatment rules. Recently, the government renewed its commitment to implementing the proposed rules, but their coming into force has mixed timing.

2022 was an eventful year for privacy law in Canada. The Canadian privacy landscape saw significant changes, as stakeholders at all levels recognized the need to keep up with a data-driven world. This article summarizes the top five recent developments that businesses and stakeholders should be aware of.

The article discusses the constitutional challenge to An Act respecting First Nations, Inuit and Métis children, youth and families, which was heard by the Supreme Court of Canada in December 2022.

Effective January 1, 2022, the City of Toronto has begun to levy an annual 1% property-value-based tax on vacant residential properties (the Vacant Home Tax or “VHT”). VHT was codified in the new Chapter 778 of Part 2 (General By-Laws) of the Municipal Code, which Part already contained, inter alia, the City’s property tax and land transfer tax provisions. 

In November of the past year, the Ontario Court of Appeal (the court of appeal) released a trio of decisions that marked an important development in Ontario privacy law.

An update on the law of “de facto” expropriation following the Supreme Court of Canada’s released decision in the Annapolis and Halifax matter.

The federal government has ordered three Chinese companies to divest recently acquired interests in critical mineral assets. The statement confirming the order comes on the heels of a new policy on investments in the critical minerals sector by foreign state-owned or state-influenced enterprises (SOEs). This article outlines what you need to know about these recent developments.

It has been a busy and exciting year. As we start 2023, it’s an opportunity to look back and explore some of the most important themes and regulatory developments in the Ontario energy sector in 2022.