Student Division

Legislative Update | January 20, 2026

Your OBA LegUp Policy and Legislative Update Week of January 12

Article | January 19, 2026

Court of Appeal Summaries (January 12 – January 16)

Following are our summaries of the civil decisions of the Court of Appeal for Ontario from January 12, 2026 to January 16, 2026.

Article | January 18, 2026

SR&ED Tax Credits – Interaction of Transfer Pricing Rules and Uncertainties

Subsection 247(2.1) establishes that transfer pricing rules take precedence over other tax provisions when determining transactions for Canadian corporations with related non-residents. This subsection outlines three ordering rules, introduced in Budget 2019 and legislated under Bill C-30 – these rules can be pertinent to Canadian technology firms participating in Scientific Research and Experimental Development (“SR&ED”) initiatives, particularly when a related non-resident company is involved. This article addresses potential uncertainties associated with applying these ordering rules when calculating ITCs – and subsequent sale/disposition of a developed asset via SR&ED activities.

Article | January 16, 2026

CRA Audit and Appeals vs Tax Court of Canada Appeals: Practical and Qualitative Distinctions

Tax disputes follow many stages and phases. Each phase of a tax dispute from CRA audit and appeals to appealing to the Tax Court of Canada includes different practical and qualitative considerations for taxpayers. Where a taxpayer disagrees with positions and processes while at the CRA audit and appeals steps, the Tax Court of Canada offers an important check on the application of tax law. In addition to more robust rules and procedures at the Tax Court of Canada, judicial oversight can help ensure a fairer process for taxpayers when compared to the Taxpayer Bill of Rights. Adding the perspective of Department of Justice lawyers when appealing to the Tax Court of Canada can also facilitate settlement by providing a new risk assessment for the Minister.

Article | January 16, 2026

Proposed Changes to the Qualified Investment Regime in Budget 2025

In its 2025 Federal Budget, the Department of Finance Canada proposed certain amendments to the Income Tax Act (Canada) that are intended to simplify the qualified investment regime for registered plans. This article provides a short overview and discussion of the proposed changes.

Article | January 16, 2026

Astle v. The King: The Tax Court Finds that a Director’s Text Message Is Not a Resignation

Astle v. The King, 2025 TCC 105 (Informal Procedure), is a recent decision from the Tax Court of Canada taking up a former company director’s liability for unremitted payroll source deductions. The Tax Court dismissed the taxpayer’s appeal, finding that the taxpayer had been validly assessed by the Canada Revenue Agency within two years after the taxpayer had last ceased to be a director of the corporation. The Tax Court also concluded that the taxpayer had not established due diligence to prevent the failure to remit. While the Tax Court’s decision in this case may be understandable on its facts, the Court has continued to adopt statements from prior authorities that, respectfully, extend the reach of tax legislation beyond an appropriate construction of its text, particularly in light of the need to resort to provincial corporate law to determine when a director has resigned. That provincial authority can, and should, determine when a director has validly resigned in accordance with the prevailing body of corporate law.

Article | January 15, 2026

Why Copyright Protection Matters in Franchising

When it comes to protecting intellectual property in franchising, trademarks tend to dominate the conversation, largely because the franchise system’s name and logo are often the key drivers of brand recognition and success. However, one of the assets in franchised businesses that is often overlooked are copyrighted materials.