Articles 2021

The Ontario Bar Association organized Technically Speaking: How Lawyers are using Technology Today on September 14, 2017. Attendees heard from three professionals, Erin Zipes, Thomas Bennett, and Alyssa Tomkins, about developments in the use and application of technology to our lives and the practice of law. It was an informative evening overall.

As regulatory investigations and litigation against corporate directors and officers become increasingly complex and extensive, insurance policies covering defence costs are all the more important. But how far does this coverage stretch? The recent decision of Liberty Silver v Liberty Insurance demonstrates the significant value these policies can provide in covering an early and proactive legal defence.

On June 21, 2017 the OBA Award of Excellence in Insurance Law was proudly presented to Donald H. Rogers of Rogers Partners LPP at the Toronto Eaton Centre Marriott celebrating Donald’s contributions to the profession. This is the transcript of his acceptance speech.

The Tax Court of Canada confirms its willingness to apply the general anti-avoidance rule to surplus stripping transactions which circumvent the application of section 84.1. Benjamin Mann reviews the recent decision in 1245989 Alberta Ltd. v. The Queen.

Proposed amendments to the Excise Tax Act may have a number of implications for investment funds and their managers. Jamie Wilks and Jonathan Bright describe and explain the proposals, while discussing some potentially significant consequences for hedge funds, mutual funds, and similar investment vehicles.

On September 8, 2017, the Department of Finance re-released proposed changes to billed-based accounting for professionals for taxation years beginning after March 21, 2017. The article reviews the proposed amendments and transitional rules.

The Tax Court of Canada recently released a decision in MacDonald v. The Queen, that together with the Court’s decision in George Weston Limited v. The Queen establishes the limits to the spectrum of hedging arrangements. Alexandra Neacsu Monkhouse reviews the decision in MacDonald and discusses how it continues and clarifies the prior jurisprudence on derivatives.

When do you gown? A practical question not taught in law school, the following will provide a how to guide on the do’s and don’ts of dressing for court. The general rule is that if you are appearing before a Master you are not required to gown, whereas if you are appearing before a judge you are required to gown.

This article summarizes a recent Divisional Court decision, Challans v Timms-Fryer, which considered the minimum obligations a tribunal has to an unrepresented party.

In the latest volume of the Canadian Bar Review, which examines the legacy of the former Supreme Court Justice Louis LeBel, Paul Daly explores the limits of language in administrative law, and LeBel’s role in clarifying our understanding of judicial review. CBA National sat down with the senior lecturer in public law at the University of Cambridge to ask him about why descriptive language in law can be more of burden than help.