Insights

SaaS Agreement for AI Services: What Ontario Businesses Need to Know

An AI SaaS contract is not a generic SaaS template. This Ontario guide covers training data rights, output IP, accuracy disclaimers, PIPEDA, foundation model flow-downs, and termination for regulatory change.

Section 86 of the Income Tax Act: The Rollover Behind Most Canadian Estate Freezes

Section 86 of the Income Tax Act lets a shareholder swap one share class for another tax-deferred. This Ontario guide covers the mechanics, the s. 85 comparison, and the s. 84.1 traps.

GST 44 (Form GST44): The Section 167 Election for the Sale of a Business

Form GST44 is the joint election that lets a buyer acquire a business without paying GST or HST on the transfer. This Ontario guide covers eligibility, the 90 percent test, and filing mechanics.

Franchising vs Licensing in Ontario: When a Licence Becomes a Franchise

A trademark licence and a franchise look similar on paper, but Ontario law treats them very differently. When a licence crosses the three-part test in the Arthur Wishart Act, FDD obligations, rescission rights, and personal liability follow.

Personal Service Settings in Ontario: A Compliance and Corporate Structuring Guide

Operating a tattoo studio, salon, or any personal service setting in Ontario sits under three regimes at once: the Health Protection and Promotion Act, BodySafe-style public health inspection, and a municipal business licence. This guide covers all three, plus the corporate structuring choices multi-location operators face.

Equipment Lease Agreement: An Ontario Legal Guide for Lessees and Lessors

An equipment lease agreement governs more than payments, it determines PPSA priority, tax treatment, and insolvency outcomes. This guide covers what Ontario businesses need to know before signing.

Joint Venture vs Partnership in Ontario: What's the Legal Difference?

Partnerships and joint ventures are not the same in Ontario law. Liability, tax, and registration all turn on which structure you choose, here is what actually differs.

A Complete Guide to the Debt Recovery Process in Ontario

Ontario Employment Law Updates: Working for Workers Acts 2024 (Bills 149, 190 & 229)

Does Canada Apostille Documents? Understanding the Authentication Process

Apostille Process for Canadian Birth Certificate: Everything You Need to Know

Countries Recognizing the Apostille Convention: Comprehensive List