Articles 2020

Aujourdʼhui
Aujourdʼhui

Addressing and Analyzing the CRA’s Guidance Regarding the Tax Consequences of Crypto-Asset Transactions that Occur on Decentralized Finance (DeFi) Lending Protocols

  • 02 avril 2024
  • Jonathan Buckle and Marco Iampieri

This article explores the uncertain income tax consequences facing Canadian taxpayers involved in the lending and borrowing of crypto assets on Decentralized Finance (DeFi) lending protocols. CRA's guidance is urged to be upholstered and increased to mitigate against the risk that taxpayers will incorrectly report and file crypto-asset transactions.

Student Forum, Droit fiscal

Gaudreau c. Le Roi: Advice Provided by Accountants Not Sheltered by Privilege

  • 02 avril 2024
  • Brian Studniberg

The Tax Court of Canada’s decision in Gaudreau c. Le Roi, 2023 CCI 115 (currently under appeal to the FCA), addresses whether a taxpayer may be compelled to produce an accounting firm’s memo in the context of the taxpayer’s examination for discovery. The taxpayer resisted disclosure on the basis that the accounting firm’s memo was not relevant to the CRA’s assessing position. The Tax Court nevertheless concluded that there is no accountant-client privilege and that the memo should be disclosed.

Student Forum, Droit fiscal

Behind the Screen: Navigating Law Enforcement Requests Post R v. Bykovets

  • 02 avril 2024
  • Mitch Koczerginski, Robbie Grant, McMillan LLP

In R v. Bykovets, the Supreme Court found that there is a reasonable expectation of privacy in IP addresses and, as such, law enforcement need judicial pre-authorization to obtain access to them. This article provides a brief overview of the SCC’s decision and discusses important considerations under Canadian privacy law when determining the extent to which a business may disclose personal information to law enforcement without consent.

Droit de la protection de la vie privée, Student Forum
audience seated in rows in a meeting room listening to presenter at podium against backdrop of screens with " 50 50" and "NAWL's 50th Anniversary Reception" written on them

Celebrating NAWL's Five Decades of Feminist Law Reform in Canada

  • 02 avril 2024
  • Angela Ogang, Vice-Chair, OBA Women Lawyers Forum

Last month, the National Association of Women and the Law (NAWL) celebrated five decades of feminist law reform advocacy in Canada at a reception and awards ceremony on Parliament Hill. Among the esteemed guests were Algonquin Elder Annie Smith-St-Georges, who led the opening prayers, the Honourable Arif Virani, Minister of Justice and Attorney General of Canada, and the Honourable Justice Freda M. Steel of the Court of Appeal of Manitoba, who delivered the keynote address.

Forum des avocates, Student Forum
head-shot photo of lawyer Sajjad A. Malik

Unlocking Practice Management Essentials: SAM LAW

  • 02 avril 2024
  • Aqsa Nadeem, newsletter editor, OBA Citizenship & Immigration Law Section

Join us on this enlightening journey as we uncover the strategies and insights employed by various immigration law practitioners in making their firms the success stories they are today. In our second edition, we had the privilege to interview Mr. Sajjad A. Malik, a founding lawyer at SAM Law.

Citoyenneté et immigration, Student Forum
Head-shot photo of lawyer Elizabeth Ying

Unlocking Practice Management Essentials: Long Mangalji LLP

  • 02 avril 2024
  • Aqsa Nadeem, newsletter editor, OBA Citizenship & Immigration Law Section

Join us on this enlightening journey as we uncover the strategies and insights employed by various immigration law practitioners in making their firms the success stories they are today. In our inaugural edition, we had the privilege to interview Ms. Elizabeth Ying Long, a founding partner at Long Mangalji LLP.

Citoyenneté et immigration, Student Forum
head-shot photo of author Emma Huang

Reaction to AI “Hallucination” Case: Food for Thought on Leveraging AI-Powered Tools in Legal Practice

  • 02 avril 2024
  • Emma Huang

As the presence of artificial intelligence ("AI") tools in the legal community grows, conversation around appropriate use of AI tools grows too. In this article, Emma Huang discusses the balance to be achieved between using AI to increase efficiency and access to justice in law, while protecting against the less appealing features of this technology.

Student Forum, Young Lawyers' Division
head-shot photo of author Keagan Davis-Burns

Top 5 Reminders from My First 5 Years of Practice

  • 28 mars 2024
  • Keagan Davis-Burns

The first several years as a lawyer are full of challenges. As she enters her fifth year of practice, Keagan Davis-Burns provides five important insights into how young lawyers might navigate the rollercoaster first years of their careers.

Student Forum, Young Lawyers' Division

Parents, Schools and Children's Rights

  • 27 mars 2024
  • Brittany Ross-Fichtner

Discussion of a February 27, 2024 program held by the University of Ottawa’s Interdisciplinary Research Laboratory on the Rights of the Child titled, “Parents, Schools and Children's Rights."

Droit des enfants et des jeunes, Student Forum