Articles

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

Editor: Yoann Emian

Today
Today

When Does a Taxpayer Realize a Tax Benefit for Purposes of the General Anti-Avoidance Rule?

  • January 13, 2019
  • Chris Sheridan

One of the more interesting tax developments of 2018 was surely the jurisprudence considering whether a taxpayer has realized a tax benefit, one of three requirements for the application of the general anti-avoidance rule. The existence of a tax benefit had only infrequently been disputed by taxpayers, until several of taxpayers disputed it in 2018.

Student Forum, Taxation Law

Federal Court Sets a Low Bar For CRA to Obtain Tax Accrual Working Papers

  • January 13, 2019
  • Ehsan Wahidie and Adam Gotfried

A recent judgement of the Federal Court highlights the need for taxpayers to consider solicitor-client privilege carefully when creating documents that record uncertain tax positions, and limits the applicability of BP Canada, which held that the Minister of National Revenue was not entitled to have access to Tax Accrual Working Papers without restriction.

Student Forum, Taxation Law

Pleading to Provincial Offences Under s. 606(4)

  • January 13, 2019
  • Benjamin Janzen, Assistant Crown Attorney

Assistant Crown Attorney Benjamin Janzen provides helpful tips for counsel assisting individuals with guilty pleas to provincial offences.

Criminal Justice, Student Forum

The Dark Web

  • January 13, 2019
  • Erin Pancer, senior prosecutor with the Ministry of the Attorney General, Guns and Gangs Unit

Crown Attorney Erin Pancer provides an overview of the Dark Web and the role of cryptocurrency in facilitating the purchase of drugs and firearms.

Criminal Justice, Student Forum

Context is Everything: Voluntariness in 2018

  • January 13, 2019
  • Lisa Jørgensen, Cooper Jørgensen

Lisa Jørgensen provides a helpful refresher on the law of voluntariness, with a focus on recent Court of Appeal and Superior Court jurisprudence.

Criminal Justice, Student Forum

Case Commentary: R. v. Reeves, 2018 SCC 56

  • January 13, 2019
  • Lynda Morgan

Lynda Morgan summarizes the Supreme Court of Canada's recent significant judgment in R. v. Reeves, respecting the effect of the consent of a co-owner or third party to the police seizure of a computer.

Criminal Justice, Student Forum

Blaney's Appeals: Ontario Court of Appeal Summaries (January 1 – 4, 2019)

  • January 13, 2019
  • John Polyzogopoulos

There were only two substantive civil decisions of the Court of Appeal this week. Most notably, in Heller v Uber Technologies Inc., the Court revived a proposed class action by Uber drivers against Uber. Justice Perrell had stayed the class proceeding on jurisdictional grounds in favour of Uber’s arbitration clause requiring all disputes to be arbitrated in the Netherlands. The Court determined that the arbitration clause was invalid and unenforceable.

Civil Litigation, Student Forum

A Word of Warning to Franchisors: ADR Provisions May Postpone the Limitation Period for Rescission

  • January 13, 2019
  • W. Brad Hanna, Andrae J. Marrocco, Adriana Rudensky, Mitch Koczerginski, Lauren Ray

In PQ Licensing S.A. v. LPQ Central Canada Inc., the Ontario Court of Appeal considered whether the mandatory mediation process prescribed by a franchise agreement impacted the limitation period applicable to a franchisee’s rescission claim.  The Court found that the franchisee’s claim for rescission was not barred even though the franchisee had delivered its notice of rescission nearly a decade prior.

Franchise Law, Student Forum