While international tax treaties allocate taxing authority between sovereign nations according to a taxpayer’s place of residence, the cross-border nature of the digital economy raises a significant question for treaty negotiators: in a world where so much business is done in the cloud, does residence-based taxation still make sense? Listen in on tax partner Scott Semer’s wide-ranging conversation with David Rosenbloom, renowned tax scholar and negotiator in the Canada-U.S. tax treaty, for their views on the future of digital taxation.

The BWA panel continues their discussion on interjurisdictional immunity as it relates to two recent Supreme Court cases—and offer their views on why the saga of IJI will require multiple sequels and spin-offs as Canada expands its development of projects of national importance.

The doctrine of interjurisdictional immunity identifies which level of government—federal or provincial—has authority over specific subjects, and to what degree one level of government can intervene in the “core” of another’s powers. In two recent cases, the Supreme Court expanded the limits of interjurisdictional immunity—but the situation remains “complicated.”

Tariffs (and threats of tariffs) have been keeping business leaders up at night across Canada and the United States since the inauguration of President Trump. The price of goods ratcheting up significantly, or those goods not being available at all, could be the difference between a good or bad deal in many cases. Join our conversation on force majeure clauses and other key terms in business contracts in the current environment.

Our speakers reference a slide throughout this session that discusses the anatomy of a force majeure clause. If you would like to read the slide itself, it is available for download: https://www.torys.com/FMClausePDF

Private capital markets have undergone a significant transformation, scaling and specializing to meet the diverse needs of investors and take a central position in the economy. In this podcast, our New York tax partner Scott Semer is joined by Sid Murdeshwar, Managing Director of Alpinvest’s Co-Investment team, to explore the rise of private markets and current growth opportunities for investors.

The United States is redefining its role as a global trading partner. In this wide-ranging conversation, Canada’s former chief negotiator, Steve Verheul, outlines key considerations and priorities for Canada as it carves out its place on the international stage and meets the challenges of the ongoing trade war.

Our BWA panel discusses overreach at the Patented Medicine Prices Review Board, has a rejuvenating conversation about unreasonable delays in class action lawsuits, talks mitigation obligations for leasehold damages, and offers their views on constitutional overreach in the Competition Act (originally recorded on February 26, 2025).

There’s a fine line between legislative intent and legislative meddling, and in a recent decision, the BC Court of Appeal sought to find it, arguing that the B.C. Legislature’s attempt to retroactively pass legislation to allow for amendments to a zoning bylaw constituted an infringement of the separation of powers (originally recorded on February 26, 2025).

Where does liability fall when the Crown is found to have acted dishonourably toward a First Nation? In a recent decision, the Ontario Court of Appeal found that a representative of the Imperial Crown – the federal government’s predecessor – altered the boundaries of a reserve negotiated in an 1854 treaty, in a case that has significant modern-day ramifications for both the Chippewas of Saugeen First Nation and residents of Sauble Beach (originally recorded on February 26, 2025).

In York Region School District v. Elementary Teachers’ Federation of Ontario, the Supreme Court ruled that, in accordance with Charter rights, school board employees have a reasonable expectation of privacy regarding content on board-issued electronic devices (originally recorded on September 18, 2024).

Sellers of goods often attempt to exclude liability for implied warranties and conditions. The Supreme Court of Canada ruled in Earthco Soil Mixtures Inc. v. Pine Valley Enterprises Inc. that such exclusions are legally enforceable (originally recorded on September 18, 2024).

In Canada (Attorney General) v. Power, the Supreme Court of Canada ruled that Charter claimants can potentially claim damages against the Crown for enacting unconstitutional legislation—but the threshold for seeking such damages remains high (originally recorded on September 18, 2024).

AI use is accelerating within the legal industry, offering efficiencies that enable firms to scale up their service while streamlining costs. In this podcast, Torys partner and tax lawyer Scott Semer speaks with Michaël Hassan, Managing Director, General Counsel & Secretary of Sagard Holdings LP about the opportunities presented by generative AI, and how those changes will impact casework, clients, and lawyers alike.

AI’s ability to automate is transforming traditional workflows and transactions, but in this fast-paced era, it can be difficult to predict the full extent of AI’s influence on complex tasks such as due diligence and dealmaking. In this podcast, our New York tax partner Scott Semer is joined by Nick Kato, founder of Leo Berwick and co-founder of Elbe, to explore the impact of AI on professional services, and what the future holds for the role of dealmakers, lawyers and others in the professional services sector.