Fair Consulting Group (Group Representative: Hitoshi Ban) has opened a new office in Toronto, Canada. This brings the group's total global network to 38 offices in 22 countries/regions. ■ Background/Objectives The group has supported clients' overseas business operations with existing offices in North America, specifically in the United States (New York, Los Angeles, Dallas) and Mexico (Leon). To further strengthen business and enhance services in this area, a new Toronto office has been established. In recent years, Canada has consistently attracted attention as a gateway to the North American market, leveraging its stable business environment. According to a 2025 survey by the Japan External Trade Organization (JETRO), 80.5% of Japanese companies in Canada expect to be profitable in 2025, the highest record since 2000. Furthermore, approximately 50% of companies plan to expand their business in the next one to two years. On the other hand, there remains a strong need for support in navigating the complex tax and regulatory systems spanning federal and provincial levels, as well as for specialized expertise familiar with local practices. Toronto, in particular, is known as the largest commercial and financial city in Canada, accounting for approximately 20% of the country's GDP (2026, JETRO), and serves as a hub for many multinational corporations. With a wide range of industries including finance, insurance, real estate, manufacturing, technology, and infrastructure, and possessing diverse talent and an international business network, the city functions as a crucial base for North American business expansion. Japanese companies have also established a growing presence, particularly in the automotive, electronics/precision equipment, trading, and logistics sectors, and discussions on business restructuring are actively ongoing against the backdrop of North American supply chain realignments. The establishment of an office in Canada marks a significant step in stren