Business
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January 20, 2026
Shareholder loans and subsection 15(2): What business owners need to know
Have you ever “borrowed” money from your own company or paid a personal expense out of the corporate account? It might seem harmless, but the Canada Revenue Agency (CRA) has a special rule to catch this activity: subsection 15(2) of the Income Tax Act (Canada). This rule can turn those shareholder loans or benefits into taxable income.
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January 20, 2026
Devry Smith Frank adds associate David Cooper
Devry Smith Frank LLP (DSF) has welcomed David Cooper as an associate in its collections and mortgage recovery and commercial litigation groups.
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January 20, 2026
Dickinson Wright names 2 new Toronto partners
Dickinson Wright has named Ryan Cooper and David Seifer as partners in its Toronto office, as part of a broader class of 16 new members and partners primarily based in the United States, according to the firm.
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January 20, 2026
The new copyright, AI and pictures: Article 70 and the Italian path to the EU AI Act
The rapid ascent of generative AI has turned the act of “looking” into a legal battlefield. For an AI model to generate a picture, it must first “digest” millions of existing ones. In response to this technical reality, the Italian parliament’s fall 2025 reform introduced Article 70-septies into the Italian Copyright Law (ICL). This provision represents the “Italian path” toward harmonizing national intellectual property law with the landmark European Union AI Act (Regulation (EU) 2024/1689).
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January 19, 2026
Carney announces Canada-Qatar partnership on trade, investment and defence
Prime Minister Mark Carney has announced a new partnership with Qatar to boost trade, investment and defence cooperation, according to a release issued on Jan. 18.
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January 19, 2026
Canada, EU sign first-of-its-kind agreement for mutual recognition of architects
Canada has announced the launch of the Mutual Recognition Agreement for Professional Qualifications of Architects (MRAA), the first of its kind for professional services under a Canadian free trade agreement.
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January 19, 2026
Feds launch banned firearms buyback program for individuals
Canada has announced the launch of the Assault-Style Firearms Compensation Program (ASFCP) for all eligible firearms owners. The voluntary program aims to remove dangerous, assault-style firearms from communities and give law-abiding gun owners an opportunity for fair compensation.
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January 19, 2026
Court rejects union appeal over arbitrator’s preliminary jurisdiction ruling
The Alberta Court of Appeal has denied a union leave to appeal an Alberta Labour Relations Board ruling that an arbitrator’s decision on jurisdiction over grievances brought by Sobeys was preliminary and not yet reviewable by the board.
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January 19, 2026
MLT Aikins adds 4 associates across Western Canada
MLT Aikins has welcomed four associate lawyers to its offices in Vancouver, Edmonton, Calgary and Saskatoon, according to the firm.
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January 19, 2026
Loopstra Nixon announces its 2026 partners
Loopstra Nixon has named eight new partners representing a broad range of practice areas.