Articles

The following articles are published by OBA Sections, including the Student Section. Members are encouraged to submit articles.

Editor: Namrata Bhagia

Today
Today

FCA Rules that CRA Cannot Force the Taxpayers to Self-Audit on Uncertain Tax Positions

  • May 15, 2017
  • Stephanie Dewey and Mark Tonkovich

On March 30, 2017 the Federal Court of Appeal placed a significant restriction on the CRA’s audit powers, ruling that the CRA could not compel the disclosure of tax accrual working papers that identified a taxpayer’s uncertain tax filing positions. Stephanie Dewey and Mark Tonkovich review the decision in BP Canada Energy Company (2017 FCA 61).

Student Forum, Taxation Law
The UK Triggers Article 50 to Withdraw from the EU

The UK Triggers Article 50 to Withdraw from the EU

  • April 19, 2017
  • Michael House

How will Brexit affect your practice? This article sets out some issues parties may want to consider in view of this significant development.

Young Lawyers' Division, Student Forum

Floating Year-Ends: A Quirk in the ASPA Rules

  • April 04, 2017
  • Jonathan C.G. Bright

Jonathan Bright identifies an interesting quirk in the adjusted stub period accrual rules that in some cases may create a one-year tax deferral for a partner - the very result that the ASPA rules were intended to prevent.

Student Forum, Taxation Law

Changes Coming to the Voluntary Disclosures Program

  • April 04, 2017
  • Rachel Gold

In December 2016, the newly-established Offshore Compliance Advisory Committee released its first report, setting out a series of recommendations for the future administration of the Voluntary Disclosures Program. Rachel Gold discusses the Committee's recommendations and their potential implications for taxpayers.

Student Forum, Taxation Law

FCA Backs CITT Decision Finding Abuse of Process by CBSA

  • January 30, 2017
  • John Bassindale

The Federal Court of Appeal confirms the CBSA committed an abuse of process in the administration of the Customs Act. John Bassindale reviews the decision in AG v. Bri-Chem Supply Ltd. et al. (2016 FCA 257).

Student Forum, Taxation Law

My Journey as a Foreign-Qualified Lawyer

  • November 11, 2016
  • Sarah Nasrullah

I met my husband in a modern-day fairy tale setting: on a Facebook thread discussing Canadian immigration. While he wooed me, I was figuring out how to get licensed to practice law in Canada. And now, whenever a foreign-qualified lawyer tells me that they are ready to give up on the accreditation process, I take a deep breath and say, “Let me tell you about my journey as a foreign qualified lawyer…”

Women Lawyers Forum, Student Forum

My First Charter Case

  • October 17, 2016
  • Andrew Sudano

Andrew Sudano reflects on the experience of his first Charter challenge, raising the issue of the constitutionality of section 31 of the Family Law Act.

Young Lawyers' Division, Student Forum
Scale of justice in red on blue background of computer code

How to Interact with Judges on Social Media

  • October 14, 2016
  • The Hon. Justice Jamie K. Trimble

The Hon. Justice Jamie K. Trimble shares his perspective as a judge on social media, and offers tips to lawyers who wish to interact with judges online.

Student Forum