Resources, Articles, & Advocacy
Advocacy | June 11, 2025
Your OBA LegUp Policy and Legislative Update Week of June 9
Legislative Update | June 06, 2025
Your OBA LegUp Policy and Legislative Update Week of June 2
Ford Government Passes Mining Legislation: Bill 5, or the Protect Ontario by Unleashing our Economy Act, passed third reading this week and has been granted royal assent by the lieutenant governor. The legislation will create so-called special economic zones where laws, ranging from municipal approvals to environmental rules or even labour law, won’t apply. At Queen’s Park on Wednesday, cries of protest rang out from the galleries inside the legislature as MPPs voted. Indigenous leaders have vowed to keep fighting against the legislation.
Article | June 04, 2025
The Collateral Consequences of a CRA Criminal Investigation: What Taxpayers and their Advisors Should Know
Taxation law is a complicated, nuanced beast. When a criminal investigation is launched by the Canada Revenue Agency (CRA) into a taxpayer for alleged violations of tax law, the law’s complications become more pronounced. In these moments, it can be stressful for taxpayers and their advisors to be aware of certain collateral consequences that can arise from criminal investigations.
Article | June 04, 2025
Lessons on Donative Intent from Ayre v the King
In Ayre v. The King, 2025 TCC 41, the Tax Court of Canada dismissed six lead cases, along with ninety-nine bound appeals, challenging the Minister of National Revenue’s denial of charitable donation tax credits. The Court found that the appellants participated in tax shelter gifting arrangements involving cash and pharmaceutical donations without the requisite donative intent. As such, they were deemed not to be entitled to tax credits under section 118.1 of the Income Tax Act. The case is currently under appeal to the Federal Court of Appeal.
Advocacy | May 30, 2025
