Resources, Articles, & Advocacy
Legislative Update | November 07, 2025
Your OBA LegUp Policy and Legislative Update Week of November 3
Ontario Fall Economic Statement: The Ontario government tabled their Fall Economic Statement on Thursday providing updates on their plan to "Protect Ontario". The projected deficit is down by $1.1 billion compared to the projections in the 2025 budget, while the unemployment rate is expected to rise by 1%, to 7.8%. The government still plans to balance the books by 2027-28.
Advocacy | October 28, 2025
Your OBA LegUp Policy and Legislative Update Week of October 20
Ford v Trump: President Trump announced plans to halt trade negotiations with Canada over Premier Ford’s anti-tariff ad campaign in the U.S. Earlier this month, Ontario launched a $75 million ad campaign in the U.S. using former President Reagan’s own words discussing the negative impacts of tariffs.
Legislative Update | October 14, 2025
Your OBA LegUp Policy and Legislative Update Week of October 6
Premier Ford Car Alarm: U.S. Commerce Secretary Howard Lutnick told Canadian officials and business leaders that America is committed to consolidating vehicle assembly within its borders and that Canada would come “second”. Premier Ford warned that Canada faces a massive threat to domestic manufacturing, and threatened cutting off critical mineral exports to the U.S.
Article | October 06, 2025
The OBA AI Academy: Training with Tomorrow’s Tools
Free for OBA members, the OBA AI Academy offers self-paced modules, a secure practice space, and LawQi, an AI guide built for lawyers. After completing the lessons, I stress-tested LawQi on dense tax provisions like EIFEL and thin cap. The Academy also blends learning with a dash of fun, thanks to a points system and a leaderboard for bragging rights.
Article | October 04, 2025
“Trust Sandwich” Structures and Mid-Year Sales: FCA Rules on Part IV Tax Trap
This article examines the recent Federal Court of Appeal decision in Canada v. Vefghi Holding Corporation, 2025 FCA 143 which provides the answer to a longstanding technical question, namely, the point in time governing the determination of “connected status” in respect of dividends received by a corporate beneficiary and payor corporation in a “trust sandwich” structure.
