Canada: Technology

Subscribe
Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as FinTech, marketing, media, new technology, security.
See more
Article
Ontario's Data Centre Playbook: What It Means For Grid Access
Ontario's proposed Data Centre Playbook establishes a two-part assessment framework for grid connections, requiring data centres to fund full electricity costs while meeting strategic priorities around economic development, digital sovereignty, and community investment. The policy positions grid access as a key lever for governing data centre development amid surging demand that could reach 40% of the province's peak electricity capacity.
Canada Energy
MT
Miller Thomson LLP
See more
Article
Export Controls On Software, Transfers In The Cloud, And Artificial Intelligence
The US Department of Commerce’s recent imposition in mid-June of an export licensing requirement (since lifted at end of June for select US entities) on exports, reexports, and in-country transfers of Anthropic’s Claude Mythos 5 Model and Claude Fable 5 Model to all destinations worldwide and to “all foreign persons” is a stark reminder of how export controls may go beyond the control of physical goods and also apply to intangible goods such as software, AI models, or technology transfers in the cloud. More recent news about AI models going rogue and a proposed bipartisan “AI Kill Switch” bill introduced by two US congressmen foreshadow additional controls in the near future.
Canada International
C
Cassels
See more
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.
See more