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 Est...

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; ...

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 work...

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 corpora...

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 examin...

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 Revie...