Four Stikeman Elliott lawyers recently co-authored the Canadian chapter of The Virtual Currency Regulation Review (2nd ed.), published by Law Business Research Ltd. The chapter provides an excellent overview of this rapidly developing area of law, including the following topics:
- Applicability of Canadian securities laws to virtual currencies;
- Virtual currency offerings and prospectus requirements;
- Regulatory considerations for intermediaries;
- Exchanges and other platforms;
- Asset management and investment funds;
- AML (anti-money laundering);
- How currency miners are regulated;
- Enforcement under civil and criminal law;
- Tax treatment of virtual currencies; and
- Taxation of virtual currency miners and of employees who are paid in virtual currency.
We are pleased to be able to make this 14 page publication available for downloading.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.