Articles
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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Exempt market offerings are an essential part of the capital-raising landscape for companies in Ontario and across Canada.
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