Canada: Fund Management/ REITs

Private equity sponsors are increasingly using continuation vehicles to extend ownership of high-conviction assets while providing liquidity options to existing investors. This comprehensive analysis examines the strategic considerations, structural mechanics, and critical risk factors that sponsors, limited partners, and new investors must navigate when evaluating continuation vehicles as an alternative to traditional exit strategies.

The CSA has finalized amendments to the “principal distributor” model that limit dealers to acting as principal distributor for a single mutual fund family, introduce new disclosure requirements...

On June 30, 2026, the Canada Revenue Agency (CRA) published a favourable advance income tax ruling1 on a novel trust reorganization that may provide greater flexibility to reorganize mutual fund trusts to implement...

Litigation finance can be a strategic tool throughout the lifecycle of a case, not just a last resort. Understanding when to introduce funding to clients—from initial budgeting through unexpected delays...

Canada's unique regulatory environment can present opportunities and challenges for U.S. firms looking to offer their funds or services to Canadians.

The Canadian Investment Regulatory Organization (CIRO) has been consolidating the rule sets for investment dealers and mutual fund dealers for the past several years...

The Canadian Securities Administrators (CSA) have finalized a package of amendments to modernize the continuous disclosure regime for investment funds.

The Canada Revenue Agency (CRA) has made a significant reversal of its longstanding administrative position on the GST/HST treatment of mutual fund trailing commissions.

The Canada Revenue Agency (CRA) has announced a major change to the goods and services tax/harmonized sales tax (GST/HST)...