An opportune time for access-equals-delivery model

  • March 31, 2020

Access-equals-delivery is an idea whose time has come, the CBA’s Business Law Section says in response to the Canadian Securities Administrators’ proposed model for prospectuses and other documents.

CBA offers recommendations for safeguards in MAID

  • February 25, 2020

The Quebec Superior Court’s decision in Truchon, which found Canada’s medical-assistance-in-dying law unconstitutional and set a March 11 deadline for the federal government to bring it into line with the Supreme Court of Canada’s Carter decision set off a flurry of consultations, including an online submission and round-table discussions with stakeholders across the country.

Draft crowdfunding regulation misses a few targets

  • January 28, 2020

Since its first recorded use in 2006, the word ‚Äúcrowdfunding‚ÄĚ has become a familiar part of the lexicon, sure to appear during times of crisis and tragedy, as well as during planning for weddings and any other time people need to get their hands on a substantial sum for a worthy cause.

PPSC should shine some light on remediation decision-making

  • January 22, 2020

Following on the example of other countries such as the U.S. and the UK, the federal government set up its own version of deferred prosecutions in its 2018 Budget Implementation Act, and the Remediation Agreement Regime quietly came into force some months later.

Reviewing technicalities: Looking at draft legislation for stock option deductions

  • November 21, 2019

The federal government laid out plans for changing the rules governing employee stock option deductions in its 2019 budget. The Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada gave its broad response to those planned changes earlier this year; with its new submission it tackles some of the more technical concerns raised by the draft legislation to amend the Income Tax Act.

Rationale behind draft mergers timing document unclear

  • November 18, 2019

The draft Model Mergers Timing Agreement sent out for consultations earlier this year by the Competition Bureau, appears to be a solution in search of a problem -- or a solution that will create its own problems, adding unnecessary delays and costs to merger reviews.