In Brief British Columbia’s (“BC”) 2026 budget proposes to significantly expand its provincial sales tax (“PST”) base by bringing several additional services into scope (“Additional Services”), and eliminating certain existing exemptions, effective October 1, 2026. Businesses which provide the Additional Services inside, or, in some cases, outside, BC may need to register to collect and
Canada Insights
Blog Authors
Latest from Canada Insights
CRA reverses long-standing views on GST/HST-exempt treatment of trailing commissions
In Brief Effective July 1, 2026, the Canada Revenue Agency (“CRA“) has reversed its longstanding position on the GST/HST treatment of mutual fund trailing commissions and will now consider these payments to be consideration for taxable supplies. Industry participants should review their existing arrangements and systems in advance of the effective date, especially for potential…
Canada: Stepping into the digital financial future – the Federal Government tables the new Consumer-Driven Banking Act
In brief On 18 November 2025, the Federal government tabled Bill C-15, called “An Act to implement certain provisions of the budget tabled in Parliament on 4 November 2025” (“Budget Implementation Act“), an omnibus piece of legislation striving to implement many of the objectives previously set out in the 2025 Federal Budget. Within the Budget…
Canada: The Federal Government 2025 Budget Proposes to Create a Legislative Regime Governing Fiat-Backed Stablecoins
In brief On November 4, 2025, the Federal government released its 2025 Budget called “Canada Strong” (“Budget 2025”) which signalled a major step toward regulating crypto assets in Canada. For the first time, and after much speculation that such a proposal was in the works, the federal government announced its intention to introduce legislation to…
CSA Issues Reminder on Crypto Lending Rules
In brief The Canadian Securities Administrators (CSA) have recently issued a reminder to crypto-backed lending platforms regarding their obligations under securities law, reinforcing the importance of regulatory compliance in a rapidly evolving digital asset landscape. In depth In its October 22, 2025 notice, the CSA emphasized that crypto-backed lending platforms (“Platforms”) may be subject to…
Clarifying compliance – Canadian enforcement trends in youth privacy and age assurance
In brief Canadian privacy regulators are increasing scrutiny on social media and digital platforms, focusing on how they handle minors’ personal data and younger users who bypass age restrictions. This heightened oversight is likely to raise expectations for youth-focused design in services and platforms that younger users tend to use. Age assurance and children’s privacy…
US increases tariff rate on Canadian origin goods to 35%
While Canada and the US continue to negotiate a new economic and security agreement, President Trump signed an Executive Order on July 31 increasing the 25% tariff rate on Canadian origin goods enacted under the International Emergency Economic Measures Act (IEPPA) to 35%, effective August 1. The Fact Sheet for the increased tariff rate is…
“Doing Business in Canada 2025” Is Here: Your Essential Guide to Market Success
Our latest publication, Doing Business in Canada 2025, is your essential companion for entering and expanding within the Canadian market. This comprehensive guide delivers actionable insights into regulatory landscapes, business practices, and strategic considerations tailored to help organizations thrive in Canada’s dynamic environment. Click here to download the latest edition.
The post “Doing Business in…
An Election Is Looming – The Future of Canadian AI Legislation
On January 6, 2025, Justin Trudeau announced that he would resign as Canada’s Prime Minister and on March 9, 2025, the Liberal Party of Canada chose Mark Carney as its new leader. With Parliament now prorogued, and an election scheduled to take place on April 28, 2025, Canada’s proposed national artificial intelligence legislation, the Artificial…
Competition Bureau Releases Report from Public Consultation about Effects of AI on Competition
In brief The Canadian Competition Bureau (“Bureau“) recently published the Consultation on Artificial Intelligence and Competition: What We Heard (“Report“), which summarizes feedback it received from its 2024 public consultation about how AI is impacting competition in Canada. The Bureau will use the insights from the submissions summarized in the Report to inform how it will protect…