The question of fairness is currently in the spotlight in discussions around artificial intelligence (AI). As AI is increasingly adopted in the banking sector, it is important for enablers to ensure that AI-deployed decisions respect fundamental rights, including equality rights, both legally...

The impact of regulatory competition on the evolution of corporate law has generated an intense and long lasting debate in the United States. Although both federal and provincial legislators can enact corporate statutes which can be used by firms across the country, Canadian corporate law has...

An income trust is an entity whose securities entitle the holder to the net cash flows generated by an underlying business or income-producing property owned by the trust or another entity. Income trusts are reportedly more tax efficient than common equity firms. Following what some observers...

Stock exchanges are an important determinant of the competitiveness of Canadian capital markets. Regulators have recognized this fact when they have approved the consolidation of Canadian stock exchanges in 1999. The specialization of stock exchanges purported to enable them to cater more...

Canada is an interesting laboratory to study the law governing related party transactions because of the distinctive features of its capital markets and its regulatory landscape. The ownership structure of Canadian corporations resemble more closely those of continental Europe and South East...

The theory of law and finance proposed by La Porta et al. (1998) predicts that minority controlled ownership structures, i.e. the structures that allow voting rights to exceed cash-flow rights, are more frequent in legal contexts where investors are not well protected against the expropriation...