Articles

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

Editor: Yoann Emian

Today
Today

Glencore: Break Fee Received was “Inducement” Income under Paragraph 12(1)(x)

  • April 05, 2024
  • Julia Zhuo

In Glencore Canada Corporation v. The Queen (2024 FCA 3), the Federal Court of Appeal (“FCA”) dismissed the taxpayer’s appeal on whether fees related to a failed bid were received on income or capital account. The FCA held that the fees were included in income as an inducement payment pursuant to paragraph 12(1)(x).

Student Forum, Taxation Law

First TCC Loss-Trading Case Applying Deans Knight

  • April 03, 2024
  • Sameer Nurmohamed and Ravish Gupta

In Madison Pacific Properties Inc. v The King, the Tax Court of Canada found that the GAAR applied to deny the appellant’s deduction of net capital losses, citing the Supreme Court of Canada’s decision in Deans Knight for the first time in a loss-trading case. Two companies had acted in concert to fundamentally transform the appellant and use non-voting shares to access its losses without acquiring de jure control of the appellant contrary to the object, spirit, and purpose of subsection 111(4).

Student Forum, Taxation Law

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

  • April 02, 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, Taxation Law

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

  • April 02, 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, Taxation Law

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

  • April 02, 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.

Privacy Law, 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

  • April 02, 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.

Women Lawyers Forum, Student Forum
head-shot photo of lawyer Sajjad A. Malik

Unlocking Practice Management Essentials: SAM LAW

  • April 02, 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.

Citizenship and Immigration Law, Student Forum
Head-shot photo of lawyer Elizabeth Ying

Unlocking Practice Management Essentials: Long Mangalji LLP

  • April 02, 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.

Citizenship and Immigration Law, 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

  • April 02, 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