In Canada, cryptocurrency is not considered as a legal tender but is classified under provincial securities law due to the asset being intangible. Canada allows individuals and enterprises to transact freely within the crypto space. Users who have gained financially from crypto currency and have sold their investment to the fiat Canadian Dollar MUST report and pay gains tax.
Canada has made it possible for crypto miners to work in different parts of the country and different provinces are putting out incentives to invite crypto miners into their province. For example, over 300 Megawatts was allocated to facilities in Quebec and Montreal, which brought Canada to the forefront of Crypto Adoption.
For more information please refer to the Canadian Government website.