Canada: Debt Capital Markets

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Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.

Gill V. The King -Transferring Property Among Family Members, When You’re In Debt To CRA? That Triggers Secondary Tax Liability (Because It Appears To Be A Tax Dodge)

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

RS

Rotfleisch & Samulovitch P.C.

Lending Under The Canada Small Business Financing Program: Eligibility Requirements For Borrowers

Starting a small business can be difficult; competition with established companies, shifting economic demands, and consumer expectations can culminate in an unpredictable and costly endeavour.

DS

Devry Smith Frank LLP

Prediction Markets And Event Contracts: Where Gambling Meets The Financial Markets

The recent surge in interest in prediction markets has attracted the expected regulatory attention from securities and commodity futures regulators in Canada.

Canada Commercial

WD

Wildeboer Dellelce LLP

Related, But Not Protected: Alberta Court Denies CCAA Stay Extension And Permits Receivership

In National Bank of Canada v. Sunterra Food Corporation (2026 ABKB 206), the Alberta Court of King’s Bench declined to extend CCAA stay protection to West Market Square Inc.

Canada Insolvency

D

Dentons Canada LLP

Working In Law? Three Questions To Ask About Your Financial Protection

Canada Insurance

F

Lawyers Financial

Project Samara: Canadian Regulators Approve Distributed Ledger Bond Issuance Experiment

D

Dentons Canada LLP

Regulatory Reforms: What 2025 Changed For Canadian Capital Markets

MT

Miller Thomson LLP

Le point sur la réglementation canadienne en valeurs mobilières de 2025 : ce que les émetteurs et les investisseurs doivent savoir

MT

Miller Thomson LLP

To SAR Or Not To SAR? The Pros, Cons And Complexities Of Semi-Annual Reporting By Public Companies

Canada Commercial

F

Fasken

Blakes UpRound™: February 2026

Worldwide Commercial

BC

Blake, Cassels & Graydon LLP

CSA Continue Efforts To Reduce Regulatory Burden For Investment Funds

WD

Wildeboer Dellelce LLP

Canadian Securities Administrators Modernize Investment Fund Continuous Disclosure: Final Amendments Released

D

Dentons Canada LLP

Toronto Stock Exchange Original Listing Amendments: Key Changes And Practical Guidance

C

Cassels

Alberta Opens The Door To Expanded Safe Harbour Defence For Climate-Related Statements

BC

Blake, Cassels & Graydon LLP

Update On The Capital Gains Exemption And Qualified Small Business Corporation Shares

OE

O'Sullivan Estate Lawyers LLP

How The Canadian Foreign Accrual Property Income (FAPI) Regime Works—and Why It Matters To Foreign Corporations, Foreign Trusts

RS

Rotfleisch & Samulovitch P.C.

Cyber Criminals Love Your Deals: How Hidden Cyber Risk Can Blow Up Your M&A (And What To Do About It)

MT

Miller Thomson LLP

A Degree In Deception: Alberta Court Upholds Termination For Cause

Canada Employment

C

Cassels

IESO's Long Lead Time Request For Proposals – Recent Developments And Next Steps

D

Dentons Canada LLP

Revue de l'année et prévisions pour 2026 : réglementation du domaine de l'assurance

Dans ce bulletin, notre équipe des services financiers passe en revue les plus importants changements réglementaires de la dernière année dans le domaine de l'assurance et vous aide à vous préparer à ce qui s'en vient en 2026.

FF

Fasken (French)

Greater Happiness Through Broken Resolutions

Personal finance is a top calendar-turning priority for many Canadians, with perennial goals like "save more," and "pay off debt" near the top of the list. Great, yes, do those things...

F

Lawyers Financial

Grade A Obligations: New Ontario AFS Non-delivery List

On October 8, the Ontario Securities Commission (OSC) announced measures relating to the use of the Offering Memorandum Prospectus Exemption in section 2.9...

BL

Borden Ladner Gervais LLP

Canadian And U.S. Regulatory Developments Are Reshaping Market Oversight

In 2025, securities regulators in Canada and the U.S. shifted capital markets enforcement priorities.

OH

Osler, Hoskin & Harcourt LLP

Canada's Bank Regulator Moves To Loosen Capital Rules And Encourage Lending To SMEs

AB

Aird & Berlis LLP

Solvent Liquidations - Check: Are You Really Solvent?

GW

Gowling WLG

In The Chair With Chloe Berry (Podcast)

TL

Torys LLP

CRA Tax Tips: Capital Gains And Income Reporting Requirements For Crypto-asset Users

D

Dentons Canada LLP

CRA Reassessments Behave Like Capital Events

CT

Counter Tax Litigators

OSFI Quarterly Release: Capital Changes And Other Updates

F

Fasken

Court Of Appeal Summaries (November 17 – 21, 2025)

Canada Litigation

BM

Blaney McMurtry LLP

Liability Management In Canada

BJ

Bennett Jones LLP

Exempt But Not Unregulated: Ontario Securities Commission Introduces New Regulatory Measures For The Exempt Market

Canada Commercial

C

Cassels

Torys On Budget 2025: Supporting Innovation In Financial Services

TL

Torys LLP

Court Of Appeal Summaries (November 17 – 21, 2025)

Following are our summaries of the civil decisions of the Court of Appeal for Ontario for the week of November 17, 2025.

Canada Litigation

BM

Blaney McMurtry LLP

Liability Management In Canada

In the context of corporate debt, 'liability management' refers to a company taking steps to manage its existing debt obligations. This often involves a combination of one or more open market repurchases...

BJ

Bennett Jones LLP

Exempt But Not Unregulated: Ontario Securities Commission Introduces New Regulatory Measures For The Exempt Market

On October 8, 2025, the Ontario Securities Commission (OSC) announced recent steps to further transparency and compliance in the exempt market.

Canada Commercial

C

Cassels

Torys On Budget 2025: Supporting Innovation In Financial Services

Technology-led innovation in the Canadian financial sector is transforming the way Canadians access and use financial products and services.

TL

Torys LLP

Torys On Budget 2025: Proposals For Small And Mid-sized Federal Financial Institutions

TL

Torys LLP

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

In April 2025, the Canada Revenue Agency (CRA) issued the Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, which can be relied upon as the accurate summary of the CRA's interpretation regarding subsection 15(2) of the Income Tax Act (ITA) and its related provisions.

RS

Rotfleisch & Samulovitch P.C.

ACVM : Projet Pilote De Régime D'information Semestrielle Pour Les Émetteurs Émergents De Petite Taille

Un petit nombre de sociétés ouvertes au Canada pourraient bientôt être en mesure de se retirer du régime de communication trimestrielle des résultats financiers en faveur d'un nouveau cadre d'information semestrielle

BC

Blake, Cassels & Graydon LLP

CSA Proposes Semi-Annual Reporting Pilot Project For Smaller Venture Issuers

A small selection of public companies in Canada may soon be able to "opt-out" of disclosing financial results on a quarterly basis in favour of a new semi-annual reporting framework.

Canada Commercial

BC

Blake, Cassels & Graydon LLP

The 7 Steps Of Estate Administration In Canada – Guidance From A Canadian Tax Lawyer

When an individual passes away, the property and assets s/he leaves behind are collectively referred to as her/his estate.

RS

Rotfleisch & Samulovitch P.C.

When A Client-advisor Relationship Gets Too Close

BB

Babin Bessner Spry LLP

Court Of Appeal Summaries (September 29 – October 3, 2025)

Canada Litigation

BM

Blaney McMurtry LLP

Top Trends In Private Capital Fundraising

BJ

Bennett Jones LLP

OSFI Quarterly Release: Updates For Capital Adequacy, Model Risk Management And Insurer Peer Review

F

Fasken

Scaling Smarter: How Tech Startups Can Boost Growth With Venture Debt

BL

Borden Ladner Gervais LLP

OSC Adopts Framework To Return Disgorged Funds To Harmed Investors

C

Cassels

Law Students And Money: Your Financial Curriculum

F

Lawyers Financial

From Draft To Disclosure: Streamlining Multilingual Regulatory Reporting In Finance And Legal Teams

Alexa Translations

« Jusqu'à Ce Que La Mort Nous Sépare » : Suis-je Responsable De La Facture Fiscale De Mon Partenaire?

MT

Miller Thomson LLP

Projets de conversion de dette pour la nature : Nouvelles normes de pratique à adhésion volontaire

Worldwide Environment

BC

Blake, Cassels & Graydon LLP

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

RS

Rotfleisch & Samulovitch P.C.

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

RS

Rotfleisch & Samulovitch P.C.

Bill 92: Quebec Takes Another Step In Modernizing Its Financial Sector Framework

BC

Blake, Cassels & Graydon LLP

Mortgage Assumptions: A Practical Guide To Taking Over A Commercial Loan

BM

Blaney McMurtry LLP

The CRA Issues A New Income Tax Folio On 'Deemed Interest Benefit On Shareholder Loans And Debts': How Is It Treated For Tax Purposes?

RS

Rotfleisch & Samulovitch P.C.

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Latest Videos

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A Conversation With Curt Sigfstead (Video)

OH

Osler, Hoskin & Harcourt LLP

Different Types Of Entities Lenders May Encounter: General Partnerships (Video)

GW

Gowling WLG

ESG And Green Loans (Video)

GW

Gowling WLG

ThinkHouse Unlocked: Changes To Insolvency Law

GW

Gowling WLG

Positioned For Growth - Top Challenges (Video Content)

BC

Blake, Cassels & Graydon LLP

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