
Canada Publishes New Guidance for Establishing Deemed Ownership
On October 13, 2026, Canada published new guidance for establishing when property owned or controlled by an entity is deemed
Maria Angelica Mateus is an associate at Tereposky & DeRose LLP. Maria joined the firm as a summer student in 2024 and completed her articles with the firm. During her time at Tereposky & DeRose LLP, she has developed experience in investor-state dispute settlement, international trade, and public international law matters.
Maria earned her J.D. from Osgoode Hall Law School, where she participated in the Intensive Program in Poverty Law at Parkdale Community Legal Services. As a caseworker in a community legal clinic, she represented clients before the Social Benefits Tribunal and worked on a diverse range of files. During law school, Maria also served as a Senior Editor for the Journal of Law and Social Policy and was Co-President of the Canadian Hispanic Bar Association’s Osgoode chapter.
Maria completed her undergraduate studies at the University of Toronto, earning a Joint Specialist degree in English and International Development Studies. As part of her undergraduate program, she spent ten months living and working in Peru.

On October 13, 2026, Canada published new guidance for establishing when property owned or controlled by an entity is deemed

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