Legal Year in Review Osler, Hoskin & Harcourt LLP

In this article ­– “How dense is too dense? Challenges of urban densification” ­– we review key developments in the real estate sector with a focus on the densification of urban real estate. The author also looks at the important legislative responses from government that emerged in 2022 and their implications for the years to come including what the impact of densification might be on all classes of Canadian real estate.
This article is authored by Paul Morassutti, partner and Chair, Real Estate.

Legal Year in Review 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 500 lawyers to provide the answers you need, when you need them.

Our Legal Year in Review, published December 7, 2022, 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 Legal Year in Review, please visit www.legalyearinreview.ca.

In this article – “2023: Time to revisit your equity plan design and disclosure” – we review new Canadian non-GAAP disclosure rules and TSX Venture Exchange listing requirements; anticipated material changes to the design and disclosure of executive compensation arrangements for Canadian issuers listed on U.S. stock exchanges in 2023 and beyond; how National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (NI 52-112) has begun to affect executive compensation disclosure; and new SEC rules which require U.S. stock exchanges to issue new requirements for listed issuers, including Canadian listed issuers.
This article is authored by Andrew MacDougall and Lynne Lacoursière, partners, Corporate, and Co-Chairs, Executive Compensation practice; Kelly O’Ferrall, partner, Employment and Labour; Nick Guadagnolo, associate, Corporate; and Diana Yeung, associate, Corporate and Executive Compensation.

Legal Year in Review 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 500 lawyers to provide the answers you need, when you need them.

Our Legal Year in Review, published December 7, 2022, 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 Legal Year in Review, please visit www.legalyearinreview.ca.

In this article – “Clarity on vaccine mandates and other issues for employers in 2022” – we review important the developments in labour and employment in Canada in 2022 including vaccination disputes arising in workplaces a well as some early decisions made by Canadian judges and arbitrators regarding mandatory vaccination policies. The authors also examine disconnecting from work and electronic monitoring policy requirements for Ontario employers, new rights for Ontario digital platform workers, the exclusion of consultants from the Ontario Employment Standards Act and the increase in fines for Ontario Occupational Health and Safety Act violations. We also review the expansion of paid sick leave in B.C., and new rights for Québec-based employees as a result of Bill 96.
This article is authored by members of the Employment and Labour practice: Kelly O‘Ferrall, partner; Abigail Omale, Adam Rempel, Briana MacEachern, Carrington Hickey, Ksenija Novakovic, Melanie Simon, Sylvia Evans, Irmak Aydemir, associates; and Tiffany Dang, articling student.

Legal Year in Review 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 500 lawyers to provide the answers you need, when you need them.

Our Legal Year in Review, published December 7, 2022, 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 Legal Year in Review, please visit www.legalyearinreview.ca.

In this article – “Corporate governance: New corporate rules and enhanced societal expectations” – we review the highlights of the most significant developments in corporate governance throughout 2022 including the increasing prominence of ESG, including increased ESG-related activism, evolving expectations relating to mandatory climate-related disclosure and developments in diversity. As well, the authors recap ongoing and new corporate law changes and how they are affecting the ways corporations are governed.
This article is authored by John Valley, partner, Corporate and Chair, Environmental, Social and Governance (ESG), Andrew MacDougall, partner, Corporate, and Justin Sherman, partner, Corporate.
Legal Year in Review 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 500 lawyers to provide the answers you need, when you need them.
Our Legal Year in Review, published December 7, 2022, 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 Legal Year in Review, please visit www.legalyearinreview.ca.

In this article – “ESG: Increased activity and activism” – we review key factors impacting companies incorporating ESG considerations into their business operations and for those who are facing increasing stakeholder pressure for greater ESG disclosure. The authors cover several issues including several new proposals for climate-related disclosure, shareholder activism focused on ESG-related matters targeting various topics such as climate change and health and safety. The article also examines how, increasingly, ESG activists are using litigation to challenge how companies market or portray their products, services or policies as being environmentally friendly. Further, the article looks at how “greenwashing” claims are attracting interest from both regulators and class action plaintiffs.
This article is authored by John Valley, partner, Corporate and Chair, Environmental, Social and Governance, Andrew MacDougall, partner, Corporate, Jennifer Fairfax, partner, Litigation and Chair, Environmental Disputes, Investigations and Enforcement, and Clare Barrowman, associate, Litigation.

Legal Year in Review 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 500 lawyers to provide the answers you need, when you need them.

Our Legal Year in Review, published December 7, 2022, 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 Legal Year in Review, please visit www.legalyearinreview.ca.

In this article – “Canada proposes significant tax amendments to align with OECD BEPS recommendations” – we review significant tax amendments proposed by the federal government during 2022 and examine proposed interest deductibility limits, new anti-hybrid rules, mandatory disclosure rules, international tax reform and the GAAR consultation process.
This article is authored by Patrick Marley, partner and Co-Chair, Tax, Kim Maguire, partner, Tax, and Ilana Ludwin, Tax lawyer.

Legal Year in Review 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 500 lawyers to provide the answers you need, when you need them.

Our Legal Year in Review, published December 7, 2022, 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 Legal Year in Review, please visit www.legalyearinreview.ca.