For two years, the artificial-intelligence debate has been narrated as a contest of models: whose chatbot reasons better, whose agent books the flight, whose coding assistant writes cleaner software. That was the consumer story. The strategic story is harsher and more industrial. The AI race will not be won by the company with the most elegant demo. It will be won by the companies, countries and capital allocators that can secure chips, power, water, rare materials, tariff exemptions, shipping resilience and geopolitical permission to scale.
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On May 5, 2026, the Securities and Exchange Commission (SEC) proposed new rules that would give US domestic reporting companies the option to file semi-annual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q. As a consequence, US domestic reporting companies electing this option would only need to file one annual report on Form 10-K and one semi-annual report on Form 10-S for each fiscal year.
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Last week, the Office of the Superintendent of Financial Institutions (OSFI), together with the Canadian Public Accountability Board (CPAB) and the Canadian Securities Administrators (CSA) co-hosted a roundtable that brought together senior representatives from audit firms, accounting professional bodies, standard setters, and regulators.
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Artificial intelligence has entered a new phase: models can take actions—deploy code, interact with enterprise systems and operate through automated agents—with real-world consequences. AI is no longer just a technical capability; it is a core governance priority.
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Companies are reporting earnings that are beating analysts’ estimates by a wide margin. Why isn’t financial forecasting getting more accurate?
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Shareholder activism in Canada used to feel manageable. Campaigns were fewer, timelines were slower, and outcomes were often negotiated quietly. That environment has changed. Activists are moving faster, campaigns are more targeted, and many now rely on technology that allows investors to identify pressure points long before a board hears about them. Artificial intelligence is a big part of that shift.
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The business, legal, and regulatory landscape is shifting fast, and 2026 will reward organizations that are prepared. Our Outlook Series 2026 provides forward-looking analysis of the most important legal, regulatory, and market developments affecting Canadian organizations, across areas including private equity, competition and foreign investment, power and infrastructure, public procurement, tax, and technology.
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