Canada: Financial Services

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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.
Article
Le point sur les dispenses accordées par l’OCRI en 2025 : considérations clés pour les courtiers et les personnes autorisées
L'OCRI continue d'utiliser des dispenses pour relever les défis pratiques liés à la réglementation des courtiers membres. Les dispenses accordées en 2025 visaient plusieurs domaines récurrents, notamment les activités de négociation, la double inscription, les cryptoactifs, le prêt de titres et l'assurance des compétences, démontrant une approche de réglementation fondée sur des principes et la proportionnalité.
Canada Finance
MT
McCarthy Tétrault LLP
Article
Financing GPUs And Data Center Equipment In Canada: A Practical Guide For US Equipment Finance Companies
The AI boom is creating unprecedented demand for GPUs, servers, power systems, cooling infrastructure, and other data center assets in Canada. As highlighted in the Equipment Lease & Finance Association’s (ELFA) recent article, as part of the data center “gold rush,” equipment finance has become a critical part of the capital stack supporting data center development, with lenders increasingly financing GPU-backed infrastructure and related technology assets. Canada’s cooler environment, expansive geography and access to abundant water and electricity in certain provinces, make the country a desirable location to build data centers.
Canada Finance
C
Cassels
Curated
The Complete Guide To Crypto-Asset Reporting Framework (CARF) For 2026-27 For Canadian Crypto Traders, Investors, And Accountants—and Enhanced Mandated Data Sharing Of Wallets With CRA
The Canada Revenue Agency’s access to information about cryptocurrency and other crypto-assets is entering a new phase. Canadian taxpayers have always been responsible for identifying, valuing, classifying, and reporting taxable crypto activity, even where an exchange issued no Canadian tax slip, the transaction occurred through a foreign platform, or the assets were never converted into Canadian dollars. 
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
What Traders And Investors Need To Know About Cryptocurrency Tax Audits In Canada: CRA’s Tax Treatment, Audit Methods, Net-Worth Assessments, And Canadian Taxpayer Rights
The Canada Revenue Agency’s (“CRA”) authority to conduct a cryptocurrency tax audit begins with subsection 231.1(1) of the Income Tax Act. It gives authorized CRA officials broad powers to inspect or examine relevant documents, records, property, processes, and other matters, and to require reasonable assistance and proper oral or written answers.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
The Complete Guide To Crypto-Asset Reporting Framework (CARF) For 2026-27 For Canadian Crypto Traders, Investors, And Accountants—and Enhanced Mandated Data Sharing Of Wallets With CRA
The Canada Revenue Agency’s access to information about cryptocurrency and other crypto-assets is entering a new phase. Canadian taxpayers have always been responsible for identifying, valuing, classifying, and reporting taxable crypto activity, even where an exchange issued no Canadian tax slip, the transaction occurred through a foreign platform, or the assets were never converted into Canadian dollars. 
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Curated
What Traders And Investors Need To Know About Cryptocurrency Tax Audits In Canada: CRA’s Tax Treatment, Audit Methods, Net-Worth Assessments, And Canadian Taxpayer Rights
The Canada Revenue Agency’s (“CRA”) authority to conduct a cryptocurrency tax audit begins with subsection 231.1(1) of the Income Tax Act. It gives authorized CRA officials broad powers to inspect or examine relevant documents, records, property, processes, and other matters, and to require reasonable assistance and proper oral or written answers.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Financement fédéral pour les entreprises touchées par les droits de douane : critères d’admissibilité au programme CGETDD – Partie 1 de 2
Le gouvernement fédéral canadien a lancé le programme CGETDD pour soutenir les grandes entreprises confrontées à des déficits de liquidités causés par les droits de douane et les contre-mesures commerciales. Quelles sont les conditions d'admissibilité strictes que doivent remplir les entreprises pour accéder à ce financement de dernier recours, et comment démontrer de manière convaincante leur viabilité malgré les chocs commerciaux?
Canada Finance
MT
Miller Thomson LLP
Article
What CIRO Is Doing: Enforcement Report For 2025-2026
The Canadian Investment Regulatory Organization (CIRO) has released its 2026 fiscal year enforcement report, revealing a strategic shift toward fewer but higher-value enforcement proceedings with significantly increased fines and disgorgement orders. The report demonstrates CIRO's evolving regulatory approach, emphasizing dealer supervision, compliance systems, and gatekeeping obligations while imposing over $15 million in sanctions.
Canada Finance
BL
Borden Ladner Gervais LLP
Article
Consultation Publique Sur Le Projet De Règlement Visant La Fraude Ciblant Les Consommateurs Dans Le Système Bancaire
Le ministère des Finances du Canada a publié un projet de règlement qui modifierait le Règlement sur le régime de protection des consommateurs en matière financière en vertu de la Loi sur les banques pour lutter contre la fraude ciblant les consommateurs. Ce projet établit des exigences opérationnelles détaillées concernant les fonctionnalités de compte, les mécanismes de consentement, les limites de transaction et les obligations de divulgati
Canada Finance
BC
Blake, Cassels & Graydon LLP
Article
One Step Closer To Harmonization: CIRO's Proposed Incorporated Approved Person Compensation Model
The Canadian Investment Regulatory Organization (CIRO) has published rule amendments to harmonize advisor compensation (the Amendments). Following CIRO’s 2024 position paper that consulted on three potential regulatory approaches to allow payment of advisor compensation to advisor-owned corporations for all CIRO-regulated dealer members (Dealers), the Amendments propose to adopt the Incorporated Approved Person compensation option.
Canada Finance
BL
Borden Ladner Gervais LLP
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