About Articles The articles below are published by the Taxation Law Section of the Ontario Bar Association. Members are encouraged to submit articles. About Articles

Editors: Kathryn Walker and Caroline Elias


The Delicate Balance Between Taxpayer Certainty and Abusive Taxation Avoidance Under the Income Tax Act: Refining the Minister's Use of the GAAR

  • April 12, 2021
  • Marco Iampieri

There is an uncertain relationship among the concepts of the General Anti-Avoidance Rule ("GAAR"), the normal assessment period, and the role of a taxpayer's state of mind or intention at the time of self-assessment. The uncertain relationship arises when the Minister of National Revenue issues a GAAR (re)assessment after the normal assessment period on a taxpayer with a good faith tax filing position.

Vested Indefeasibly and 21-year Planning

  • April 05, 2021
  • Anjali Navkar

Deemed realizations under the Income Tax Act (Canada) (ITA) can occur for a myriad of reasons.  Regarding trusts, the ITA may deem a realization to occur depending on the type of trust, and the happening of certain triggering events – most commonly death, emigration, or the expiration of a specified time period.  If nothing is done to plan for these rules, the deemed realization of the assets will result in the accrued gains on certain trust-held assets being subject to tax.   

Incorporation for Real Estate Professionals

  • April 05, 2021
  • Kathryn Walker

Following several other provinces, on October 1 2020, the Ontario government passed O/Reg 536/20: Personal Real Estate Corporations, under the Real Estate and Business Brokers Act, 2002, which provides that real estate salespeople and brokers may incorporate in Ontario. Incorporation allows a real estate professional to have their self-employed revenue paid directly into their personal real estate corporation, offering some tax advantages.

Women in Tax - Q&A with Jenny Mboutsiadis

  • January 18, 2021
  • Jenny Mboutsiadis & Kathryn Walker

Jenny Mboutsiadis is a tax partner at Fasken.  Prior to joining Fasken Jenny spent 11 years at the Department of Justice. 

Student Forum, Taxation Law

Significant GST/HST Changes for the Digital Economy

  • January 17, 2021
  • Paul Casuccio and Devon LaBuik

On November 30, 2020, the Government released its Fall Economic Statement 2020 titled: Supporting Canadians and Fighting COVID-19. The Statement includes proposals that will impose significant obligations on e-commerce businesses and businesses that import goods into Canada.

Student Forum, Taxation Law