The Complete Brief
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March 03, 2026
Ontario expands critical minerals list, releases new resource development strategy
In an effort to protect the province’s economy, the Government of Ontario has announced a plan to “overhaul and modernize Ontario’s Critical Minerals Strategy,” along with expanding the critical minerals list.
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March 03, 2026
Crypto director fined $1M for fraudulent activities
The director of a group of companies that ran a now-defunct crypto trading platform has admitted responsibility for fraud and agreed to pay the B.C. Securities Commission (BCSC) $1 million.
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March 03, 2026
Key considerations when using alter ego trusts for estate planning
When assisting clients aged 65 and older with estate planning, alter ego trusts merit consideration as a means to reduce estate administration tax and facilitate the transfer of assets on death. There are a number of benefits associated with the use of alter ego trusts; however, it is also important to be aware of these trusts’ complexity and potential tax consequences. This article reviews the core features of alter ego trusts, how they are taxed and examines who may benefit from using them.
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March 03, 2026
OECD updates permanent establishment guidance for remote and hybrid work
On Nov. 19, 2025, the Organization for Economic Co‑operation and Development (OECD) released updates to the Model Tax Convention and its commentary, introducing an express analytical framework for assessing when a remote employee’s home office may constitute a “permanent establishment” (PE) of their employer in another jurisdiction. These changes are particularly relevant for organizations with cross-border remote or hybrid work arrangements.
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March 03, 2026
Intellectual property: Admissibility of online surveys
Promotion in Motion, Inc. (PIM) sought to register the trademarks SWISSKISS and SWISSKISS & Design as shown here for use in association with “Chocolate of Swiss origin,” collectively, the “SWISSKISS Trademarks.” I discussed the decision of the Federal Court judge here.
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March 03, 2026
BINDING ARBITRATION - Jurisdiction of the court to review - Standard of review - Reasonableness
Appeal by Purolator Canada Inc. from reviewing judge’s decision that the labour arbitrator’s award was reasonable. The issue on this appeal arose out of a judicial review of a labour arbitration grievance award. The arbitrator found that a COVID-19 mandatory vaccination policy imposed on a unionized workforce by its employer, Purolator, which remained in place between Jan. 1, 2022, and May 1, 2023, was unreasonable as of June 2022.
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March 02, 2026
Canada, India agree to enter into numerous economic partnerships
Prime Minister Mark Carney has announced that Canada and India will enter into a new Comprehensive Economic Partnership Agreement (CEPA) by the end of this year, along with signing five memorandums of understanding and launching planning initiatives following his visit to New Delhi this week.
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March 02, 2026
Canada, Greenland sign declaration to strengthen critical minerals, energy co-operation
Canada and Greenland have signed a joint declaration of intent to strengthen co-operation in the fields of critical minerals and energy.
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March 02, 2026
Canada maintains pre-merger notification threshold at $93M this year
The Competition Bureau announced on March 2 that Canada’s pre-merger notification threshold will remain at $93 million in 2026, following the requisite annual review and decision by Minister of Industry Mélanie Joly.
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March 02, 2026
PBO’s analysis of immigration plan forecasts flat population growth in 2026
Canada’s population won’t grow this year under the federal government’s current immigration levels plan, but the number of temporary residents in Canada remains at historically high levels, according to the latest analysis by the Office of the Parliamentary Budget Officer (PBO), which provides independent economic and financial analysis to Parliament.