Articles
The Ontario Accredited Investor Exemption is one of the most important provisions under Ontario securities law, enabling certain individuals and entities with sufficient financial resources to participate in investments not typically available to the general public. This exemption allows qualified investors to purchase securities without the protection of a prospectus, which reduces regulatory barriers for companies raising capital but also increases risk for investors.
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An Exempt Market Dealer (EMD) is one type of securities dealer that operates in the exempt market, where certain securities may be sold without the requirement to file a prospectus. The exempt market is attractive to entrepreneurs and businesses as it enables them to access capital more flexibly than through traditional public offerings.
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Mortgage Investment Corporations (MICs) have become a popular investment vehicle in Ontario and across Canada. They offer a unique way to invest in real estate-backed mortgages while providing investors with a regular income stream and tax advantages. Whether you’re an investor, a lawyer, or a financial professional, understanding the steps and regulations involved in forming a MIC is essential.
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This article outlines the taxation rules for non-residents, with a special focus on the treatment of active business income.
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