The outbreak of the 2019 novel coronavirus disease (COVID-19) rapidly spread throughout the world, including Canada. On March 11, 2020, the World Health Organization declared COVID-19 a worldwide pandemic. This Practice Note considers some of the impacts of the outbreak on commercial real estate transactions and provides some guidance on the contractual issues in the real estate context that may result from the pandemic. This Practice Note focuses on the law in Ontario but may be applicable in other common law provinces and territories in Canada with modifications, based on local statutes and case law. This Practice Note was maintained until September 6, 2022.