Corporate Governance Corporate Governance

OECD proposes significant international tax changes that will impact multinationals

On October 9, 2019, the OECD released a proposal that is intended to form the basis of a new global consensus for taxing large multinational...

Health Canada releases final regulations for new classes of cannabis

Health Canada recently released the final regulations governing three new permitted classes of cannabis: edible cannabis, cannabis extracts, and...

SEC issues guidance regarding activities of proxy advisory firms

Last week, the SEC issued guidance that voting advice communications from proxy advisory firms are generally solicitations subject to SEC antifraud...

Where is Canada on climate change disclosure? More guidance; but old rules

On August 1, 2019, the CSA issued Staff Notice 51-358 Reporting of Climate Change-related Risks (the Staff Notice). We highlight key takeaways of the...

Listing in the REIN: Cruel and unusual punishment under the Charter?

Does the automatic listing in the Register of enterprises ineligible for public contracts constitute cruel and unusual punishment within the meaning...

Canada is first jurisdiction worldwide to require diversity disclosure beyond gender; Diversity disclosure rules will apply to federally incorporated public companies effective Jan. 1, 2020

Effective Jan. 1, 2020, corporations governed by the CBCA with publicly traded securities will be required to provide shareholders with information...

OSC Burden Reduction Initiative – Revisiting the 2003 Regulatory Burden Task Force

As the OSC continues to embark on its Burden Reduction Initiative, we think it is a worthwhile exercise to look back at the Commission’s 2003...

Canadian government introduces tax legislation applying to employee stock options granted on or after January 1, 2020

On June 17, 2019, the Canadian government tabled a Notice of Ways and Means Motion with proposed amendments to the Income Tax Act (Canada) to...