Resources, Articles, & Advocacy
News | October 23, 2026
Nominate a deserving colleague for an OBA Award
Each year, the Ontario Bar Association honours individuals and organizations whose leadership, service and accomplishments have made a meaningful and lasting impact on our profession, our association and the broader justice community. These awards shine a light on the people who go above and beyond to strengthen the legal profession, advance access to justice, support their colleagues and build a better justice system.
Article | October 14, 2026
Tax Proposals to Expand Definition of “Taxable Canadian Property”
This article summarizes proposed amendments to the Income Tax Act (Canada) definition of “taxable Canadian property” (“TCP”). The proposals would change the treatment of publicly traded partnership units, broaden the look-through rule, and reinstate the deeming rule for options and interests in property. If enacted, the amendments could expand the scope of TCP, with implications for non-residents holding direct or indirect interests in Canadian property.
Advocacy | October 12, 2026
Your OBA LegUp Policy and Legislative Update Week of October 12
Toronto Written Consent Release Pilot Project: Effective October 19th, the Ontario Court of Justice is beginning a pilot project in Toronto that allows for out of Court written consent release orders to be issued by Judicial Officers for individuals in bail Court, who are seeking a straightforward bail release on consent of the Crown’s office.
Article | October 09, 2026
Ontario Beneficial Ownership Registry: What Tax and Corporate Lawyers Need to Know
This article examines Ontario’s beneficial ownership transparency regime, including the current requirement for privately held corporations to maintain an Individuals with Significant Control (ISC) register under the OBCA, as well as Ontario’s proposed Beneficial Ownership Registry. The proposed registry would require private corporations to file beneficial ownership information through an online platform using existing corporate filing processes. The article discusses key compliance obligations, access rules, penalties, federal comparisons, and practical considerations for tax, corporate, trust, and estate practitioners.
Article | October 09, 2026
Harvard Properties at the FCA: Fair Market Value, Consideration and the Limits of Section 160 of the Income Tax Act
In Harvard Properties Inc. v His Majesty the King, the Federal Court of Appeal reversed the Tax Court’s decision and vacated a section 160 assessment arising from a complex tax-planning transaction. This article explores how fair market value, consideration and arm’s-length dealing reshaped the analysis, why Microbjo was distinguishable, and why GAAR could not rescue the assessment.
Article | October 09, 2026
Deeming Rules Under Section 93.2 of the Income Tax Act: An Unintended Trap for LLC Incentive Units?
Section 93.2 can create unexpected tax consequences where a Canadian-resident employee receives incentive units in a Delaware LLC. Canada generally treats the LLC as a corporation and section 93.2 deems its interests to be shares. Section 7 may tax the interest without cash to fund the liability, with no paragraph 110(1)(d) deduction. Distributions may be fully taxable as dividends, and U.S./Canadian timing differences may prevent foreign tax credits. FAPI issues may also arise.
Article | October 05, 2026
Where Families Fail the s. 84.1 Intergenerational Transfer Tests — and How to Protect your Clients
When a parent sells the family business to the children's corporation, s. 84.1 of the Income Tax Act can tax the proceeds as a dividend rather than a capital gain. The 2024 intergenerational transfer exception avoids that treatment, but only if the parent actually leaves the business. CRA guidance and Bill C-15 (March 2026) show where families fail the tests and how to draft around them.
Legislative Update | October 02, 2026
Your OBA LegUp Policy and Legislative Update Week of September 28
Ontario Judicial Appointments: The Honourable Sean Fraser, announced eight judicial appointments to the Court of Appeal of Ontario and Superior Court of Justice of Ontario. The appointments were done under the judicial application process established in 2016, emphasizing transparency, merit, and the diversity of the Canadian population.
Legislative Update | September 25, 2026
Your OBA LegUp Policy and Legislative Update Week of September 21
Starlink Costs: Ontario’s new Treasury Board President, Kinga Surma, declined to disclose how much the Ford government spent cancelling its $100 million agreement with Elon Musk’s Starlink internet service. When asked, Surma said, “the decision remained with the taxpayer, that was a big component of our election and the people voted to cancel the contract,” explaining that the government will “continue to move forward with [their] broadband strategy.”
