Canada: Finance and Banking

Le 19 mars 2026, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont annoncé la mise en œuvre d’un projet pilote autorisant les émetteurs émergents admissibles...

Voluntary semi-annual financial reporting (SAR) for public companies in Canada is now live, at least for eligible venture issuers.

The Federal Financial Institutions Legislative and Regulatory Reporter provides a monthly summary of Canadian federal legislative and regulatory developments of relevance...

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.

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.

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

In Alberta, it is common for mortgage agreements to include clauses waiving statutory protections under Sections 49 and 52 of the Expropriation Act.

Not all guarantees are created equal. There is considerable confusion amongst mortgage lenders when structuring a mortgage loan highlighted by a recurring tendency to insist...

Higher interest rates and unfavourable mortgage renewals have resulted in increased defaults, leading lenders to more frequently enforce their security through a power of sale proceeding.

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.

The fintech industry in Canada is experiencing a transformative moment with the introduction of the Retail Payments Activities Act, creating new opportunities for innovation and investment. Visa's Jay Dorey and Torys' Brigitte Goulard explore how regulatory clarity is reshaping the landscape, from AI-powered fraud detection to emerging agentic commerce. Discover which verticals are poised for explosive growth and how fintechs are leveraging new tools to serve previously underserved markets.

Blockchain-powered payment instruments are entering the mainstream Canadian financial landscape. Torys lawyers and a C.D. Howe Institute analyst examine how stablecoins, tokenized deposits...