In this article – “A new era for the Canadian GAAR” – we review the important role Canada’s general anti-avoidance rule (GARR) has played over the years in preventing abusive tax avoidance, along with the federal government’s proposed material changes aimed at “modernizing” the GAAR. 

This article is authored by Pooja Mihailovich, partner, and Leandra Gupta, an associate with the Tax Group. 

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “Digital assets and blockchain: the year of maturation” – we look at the various events that impacted the digital currency sector in the last 12 months and at how the market responded, including regulators as they reacted and provided their guidance. The authors also look forward to what may be coming for this area of law in the year ahead. 

This article is authored by Matthew Burgoyne, partner, Corporate and Co-Chair Digital Assets and Blockchain, Laure Fouin, partner, Corporate and Co-Chair Digital Assets and Blockchain, and Cody Richard, associate, Corporate.

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “Capital markets enforcement: innovative, and controversial, new directions” – we review capital markets regulatory and enforcement trends in 2023 and how the increasing regulatory focus on developing innovative enforcement tools may indicate further regulatory action in the years to come. 

This article is authored by Lawrence Ritchie, a partner and Chair, Risk Management and Crisis Response and Alexander Cobb and Teresa Tomchak, partners, Litigation, and by Jayne Cooke and Ankita Gupta, associates, Litigation.

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “A robust protection: maintaining solicitor-client privilege” – we review how courts across the country have shed light on the parameters of the doctrine of solicitor-client privilege and how this privilege remains a cornerstone of our legal system. 

This article is authored by Emily MacKinnon, who is a partner in our Litigation practice, and by Heather Mallabone, an associate in the same practice.

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “White-collar enforcement will continue to take shape in 2024” – the authors examine various emerging issues including developments in anti-bribery and corruption enforcement as well as changes to the anti-money laundering and anti-terrorist financing regime in Canada, and changes in supply chain and human rights law. 

This article is authored by Lawrence Ritchie, partner, Litigation and Chair, Risk Management and Crisis Response; Malcolm Aboud, Counsel, Litigation; Emilie Dillon, associate, Litigation; Sarah Firestone, associate, Litigation and Ankita Gupta, associate, Litigation. 

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “Energy transition ushers in compensation claims for shifting land use plans” – we look at how the move to more sustainable energy production has changed the demands on land use planning. The article examines the law of constructive taking, which is complex and requires a sophisticated litigation strategy when dealing with high profile disputes against governments. 

This article is authored by Maureen Killoran, K.C., partner, Litigation and National Co-Chair; Sander Duncanson, partner and Co-Chair, Regulatory, Indigenous and Environmental Group; Sean Sutherland, partner, Litigation; and Lisa Manners, associate, Litigation.   

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “Corporate governance focuses on the who, what and how” – we take a look at the new requirements boards need to be mindful of when it comes to diversity and inclusion, supply chains, climate change and more. 

This article is authored by John Valley, partner, Corporate and Chair, Environmental, Social and Governance (ESG) and Andrew MacDougall, a partner in the Corporate Group.

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “Looking forward on clawbacks” – we look at the latest developments around clawback policies and what issuers on U.S. stock exchanges should be reviewing as they head into 2024. 

This article is authored by Lynne Lacoursière and Andrew MacDougall, both partners in the Corporate practice, as well as Kelly O’Ferrall, a partner in the Employment and Labour Group.

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “The wave of privacy and data legislation reform will continue in 2024” – we look at how privacy and artificial intelligence was a focus in the last year, and how the introduction of additional new privacy legislation such as Québec’s Law 25 should be well understood by those doing business in the province.

This article is authored by Adam Kardash, partner and Chair, Privacy and Data Management and National Lead, AccessPrivacy; and by Gemma Devir and Maryna Polataiko, both associates in the Privacy and Data Management Group.

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.

In this article – “Online streaming and news laws advance federal government’s digital agenda” – we examine the government’s ongoing efforts to modernize Canada’s broadcasting laws, new powers granted to the CRTC, the requirement for dominant online platforms to pay for news content and the mounting pressure for an online safety framework that we expect to see in 2024. 

This article is authored by John Salloum, a partner in Osler’s Privacy and Data Management group; and Gemma Devir and Maryna Polataiko, associates in the Privacy and Data Management group.

Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus – your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 550 lawyers to provide the answers you need, when you need them.

Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.

For more information about Osler, please visit our website at osler.com. For the full Osler Legal Outlook, please visit www.legaloutlook.ca.