Set out on any wildly ambitious project and the only safe bet is that there will be uncertainty, or that the path ahead won’t be completely smooth. For Electra Battery Materials, which is building an environmentally sustainable battery materials park north of Toronto, the biggest wrinkle has been an age-old possibility: economic fluctuations, in this case, hyperinflation. | Read Article |

In October 2021, more than 135 jurisdictions representing more than 90% of the global GDP agreed to a significant international tax reform under the governance of the Organization for Economic Cooperation and Development (OECD), to address concerns about uneven profit distribution and the tax challenges of an economy that is increasingly highly digitalized. The objective is to ensure a fairer distribution of profits and taxing rights among countries where an entity has operations. Many countries are now in the process of amending their local tax laws to implement this global minimum top-up tax and many of these jurisdictions are expected to enact such changes to tax laws in 2023, with these changes coming into effect in 2024. | Read Article |

In November 2022, a new prospectus exemption, the listed issuer financing exemption (the exemption), became effective. The purpose of this exemption is to provide, for certain issuers, the option to raise small amounts of capital relying on their continuous disclosure filings. | Read Article |

By now, everyone has heard and read about ESG backlash, and while primarily in the United States, the implications are far-reaching. With the investment industry’s continued growth, now is a good time to reflect on what the politicization of the industry means for the long term. Does it represent the complete death of ESG, as some suggest, or will it experience a natural evolution as the industry matures? | Read Article |

Sometimes great careers start with a mistake – in Nathalie Megann’s case, this was a misheard word spoken at a crucial moment. | Read Article |