Canada: Shareholders

Subscribe
Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Curated
How To Sell Your Family Business To Your Children Using Bill C-59 ‘Intergenerational Business Transfer Tax Rules’ Of The Income Tax Act (ITA)
For too long, Canadian tax law penalized business owners who wanted to keep their life’s work in the family. A sale to a stranger entitled the vendor to the lifetime capital gains exemption (LCGE) — currently $1,302,938 for 2026, indexed annually — sheltering over a million dollars of gain from tax.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
CSA Proposes Amendment: Selective Repurchase Issuer Bid Exemption
On May 14, 2026, the Canadian Securities Administrators (CSA) opened a 90-day comment period for a series of proposed amendments and changes to the issuer bid, take-over bid and beneficial ownership reporting regimes. The proposed amendments and changes to National Instrument 62-104 – Take-Over Bids and Issuer Bids would, among other things, introduce a new issuer bid exemption to allow selective repurchases by an issuer of securities of its own issue, subject to certain parameters (Proposed New Issuer Bid Exemption).
Canada Commercial
BC
Blake, Cassels & Graydon LLP
Article
Canadian Securities Administrators Propose Significant Amendments To The Issuer Bid, Take-over Bid And Beneficial Ownership Reporting Regimes
The Canadian Securities Administrators have proposed sweeping amendments to issuer bid, take-over bid and beneficial ownership reporting regimes that would introduce a selective repurchase exemption, enhance derivative disclosure requirements, and refine early warning triggers. These changes aim to modernize Canada's capital markets framework while addressing recurring market developments and regulatory gaps identified through recent transactions and enforcement actions.
Canada Commercial
D
Dentons Canada LLP
See more