Canada: Technology

Foreign companies entering Canada often assume their existing privacy programs designed for GDPR or CCPA compliance can simply extend to Canadian operations, but Canada's legal requirements demand targeted modifications. This comprehensive guide examines Canada's private sector privacy legislation, breach reporting obligations, AI governance expectations, and anti-spam regulations that businesses must navigate before launching in the Canadian market.

Ce bulletin mensuel a été préparé par le groupe Protection des renseignements confidentiels, vie privée et cybersécurité de Fasken pour vous présenter les actualités et les développements récents qui ont attiré notre attention. Si vous avez des questions sur l’un des sujets abordés dans ce bulletin, communiquez avec l’un des membres de ce groupe, qui se fera un plaisir de vous aider.

The guidance emphasizes that organizations remain accountable for personal information under their control, including where it is collected, used, disclosed or processed by a third party, and should conduct privacy due diligence to identify compliance risks, inform contractual protections and demonstrate accountability. The OPC is accepting comments on the guidance until December 4, 2026.

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?

Foreign companies entering Canada often assume their existing privacy programs designed for GDPR or CCPA compliance can simply extend to Canadian operations, but Canada's legal requirements demand targeted modifications. This comprehensive guide examines Canada's private sector privacy legislation, breach reporting obligations, AI governance expectations, and anti-spam regulations that businesses must navigate before launching in the Canadian market.

Canadian patent law contains distinct procedural and substantive requirements that can significantly affect claim scope, prosecution costs, patent term, and enforceability for foreign companies. Understanding these differences—from software patentability standards to patent term adjustment opportunities—is essential for developing an effective North American IP strategy that maximizes protection while controlling costs.

Canada’s income tax system is fundamentally based on self-assessment. Individual taxpayers are responsible for reporting their income, claiming applicable deductions and credits, and determining their tax position through the T1 General, formally the T1 Income Tax and Benefit Return.

Free tokens are rarely free of tax consequences. Airdrops, staking rewards, yield-farming distributions and DAO compensation all arrive in a crypto wallet without a purchase, which makes them easy to overlook at filing time, and difficult to characterize when they are not overlooked.

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.