Canada: Government, Public Sector

If you hold units or shares of an offshore hedge fund, a foreign investment company or any other non-resident fund that reinvests its income instead of paying it out, the CRA may be able to tax you every year on income you never received.

Canada continues to seek foreign investment and remains an attractive destination for international investors. Foreign investors should assess the potential application of the Investment Canada Act early in the transaction-planning process, particularly where the Canadian business operates in a sensitive sector or possesses valuable technology, infrastructure or data.

Canada's approach to Chinese investment in the mining sector may be shifting following the release of the Canada–China Economic and Trade Cooperation Roadmap in January 2026. While recent years have seen significant barriers to Chinese investment in critical minerals, the new roadmap suggests a more nuanced stance that could open opportunities in less strategically sensitive mining segments such as base and precious metals.

Le gouvernement canadien propose des réformes majeures pour accélérer l'approbation des grands projets d'infrastructure et d'énergie. Le projet de loi C-39 établit des échéanciers d'un an pour les décisions fédérales, crée un cadre pour les régions d'intérêt national avec présomption d'approbation, et centralise les évaluations d'impact pour les projets énergétiques et nucléaires. Ces changements visent à ren

A Quebec journalist's challenge to access information refusals raises a critical question about legal representation before the Commission d'accès à l'information. The case examines whether journalists act personally or on behalf of their employers when seeking public records, with implications for media access rights across the province. Multiple similar cases now await a Superior Court ruling that could reshape how journalists navigate information access disputes.

The Alberta Court of Appeal has ruled that key provisions of Canada's amended Impact Assessment Act remain unconstitutional, finding that federal authority continues to overreach into provincial jurisdiction despite legislative changes made after the Supreme Court's 2023 decision. The majority decision addresses fundamental questions about the constitutional limits of federal environmental assessment powers and their application to provincially regulated projects.

Canada continues to seek foreign investment and remains an attractive destination for international investors. Foreign investors should assess the potential application of the Investment Canada Act early in the transaction-planning process, particularly where the Canadian business operates in a sensitive sector or possesses valuable technology, infrastructure or data.

The Canadian federal government has introduced Bill C-40, transforming the Defence Investment Agency into an independent Crown corporation with expanded procurement powers and novel financial authorities. This legislative shift enables streamlined defence procurement, private capital integration, and broader non-competitive contracting capabilities while redefining national security supply chains.

Canada's defence sector is undergoing significant transformation through the Defence Industrial Strategy, which aims to strengthen national industrial capacity and economic sovereignty.

Canada's Indigenous procurement framework requires more than nominal ownership. Recent scrutiny reveals that businesses must demonstrate meaningful Indigenous control, participation, and economic benefit, while federal buyers face pressure to ensure opportunities translate into real Indigenous economic outcomes. The rules operate at multiple levels, creating a substantive compliance exercise that extends well beyond the familiar "51% Indigenous-owned" threshold.

The Canadian federal government has introduced Bill C-40, transforming the Defence Investment Agency into an independent Crown corporation with expanded procurement powers and novel financial authorities. This legislative shift enables streamlined defence procurement, private capital integration, and broader non-competitive contracting capabilities while redefining national security supply chains.

Le gouvernement canadien propose des réformes majeures pour accélérer l'approbation des grands projets d'infrastructure et d'énergie. Le projet de loi C-39 établit des échéanciers d'un an pour les décisions fédérales, crée un cadre pour les régions d'intérêt national avec présomption d'approbation, et centralise les évaluations d'impact pour les projets énergétiques et nucléaires. Ces changements visent à ren