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
Prediction Markets: Evolving Regulation In Canada
Surging trading volumes, rapid regulatory change and well-publicized controversies in respect of United States prediction markets have brought new prominence to the regulation of prediction markets. Until this year, there had been no formal guidance provided for businesses looking to offer trading in prediction market contracts (also referred to as “event contracts”) in Canada in accordance with existing regulatory frameworks, and, in particular, there has been significant uncertainty concerning the application of securities law restrictions to the trading of event contracts.
Canada Finance
BC
Blake, Cassels & Graydon LLP
Article
Powering Intelligence: Secured Lending In The AI Infrastructure Economy
As artificial intelligence adoption surges across Canadian enterprises—from 6.1% to 19.2% in just two years—the infrastructure demands are creating unprecedented opportunities in AI data centre development. Meta's $13-billion Alberta facility signals Canada's emergence as a major player, but what legal and commercial complexities must lenders, sponsors and investors navigate in this capital-intensive asset class?
Canada Finance
AB
Aird & Berlis LLP
Article
Prediction Markets In Canada: A Category-by-Category Regulatory Framework
Canadian regulators have established a category-by-category framework for prediction markets, permitting certain economic and financial event contracts through securities dealers while directing sports and entertainment contracts outside that regime. This emerging approach creates distinct regulatory pathways depending on contract structure and underlying event type, raising critical questions about classification, market integrity, and compliance for platforms, dealers, and financial institutions navigatin
Canada Finance
BJ
Bennett Jones LLP
Article
SCA Decides On The Deductibility Of Raising Fees As 'Similar Finance Charges' Under Section 24J
‘Interest’ is deductible in terms of section 24J(2) of the Income Tax Act. The term ‘interest’ is defined to include any interest ‘or similar finance charges’. The meaning of ‘similar finance charges’ has been uncertain since the 2016 amendment replaced the broader expression ‘related finance charges’ with ‘similar finance charges’. Under the previous wording, the SCA held in CSARS v South African Custodial Services that various costs closely connected to obtaining finance, including guarantee, advisory, margin, commitment, legal and administration fees, qualified as ‘related finance charges’.
Canada Finance
F
Fasken
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
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
Négociation de cryptomonnaies stables au Canada : Une nouvelle décision de la CVMO accorde une dispense d’inscription
La réglementation des cryptomonnaies stables au Canada évolue alors que les autorités en valeurs mobilières maintiennent leur supervision des activités de négociation. Une décision récente de la Commission des valeurs mobilières de l'Ontario ouvre une nouvelle voie pour la négociation réglementée de cryptomonnaies stables sans obligation d'inscription, offrant une perspective importante pour les participants du marché qui souhaitent faciliter
Canada Finance
BC
Blake, Cassels & Graydon LLP
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