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Consumers and investors alike are increasingly shifting their focus towards both “green” products and investments in sustainable businesses and those with aspirational environmental and climate goals. Since environmental and sustainability claims have become ever more powerful marketing tools, they are also increasingly vulnerable to complaints of “greenwashing” — the practice of overstating the environmental characteristics or benefits of a company or a product.

On 27 May 2023 the Canada Border Services Agency introduced amendments to the Valuation for Duty Regulations, which will alter existing Canadian customs valuation rules. The Amendments intend to clarify the ā€œsaleā€ used to establish the value for duty under the transaction value method for all goods imported into Canada. Effectively, the Amendments propose a ā€œlast saleā€ approach to customs valuation, which has the potential to increase the declared value for duty of imported goods, directly increasing duties and taxes owing, and indirectly increasing the cost of doing business in Canada.

On 3 April 2023, significant amendments to the Canadian Securities Exchange listing policies came into force. Notably, the amendments are comprehensive in that they revise each of the CSE’s ten policies and create greater consistency between the policies of the CSE and other Canadian stock exchanges such as the Toronto Stock Exchange and the TSX Venture Exchange.

The Government of Canada recently introduced Part 1 of the budget implementation bill, which completed its second reading before the House of Commons and has been referred to the Standing Committee on Finance. The Bill proposes novel amendments, including ā€œdeemed ownershipā€ provisions to the Special Economic Measures Act and the Justice for Victims of Corrupt Foreign Officials Act and it demonstrates that the Government intends to rely on existing anti-money laundering enforcement regimes to eliminate sanctions circumvention and enforce sanctions compliance. Additionally, the Bill seeks to expand the Government’s authority to prohibit activities with specific persons under the SEMA.