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Taxation Law

From programming and advocacy to peer recognition and relevant resources, OBA Section membership connects you with education, engagement and leadership opportunities to propel you to the forefront of your area of practice.

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Resources, Articles, & Advocacy

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.”

Legislative Update | September 18, 2026

Your OBA LegUp Policy and Legislative Update Week of September 14

New Judicial Vacancies: There are currently several active priority vacancies in the Ontario Court of Justice, including Cornwall, Eliot Lake, Pembroke, Thunder Bay and Timmins. Candidates who wish to be considered for a judicial appointment are encouraged to submit an application as soon as possible.

Legislative Update | August 10, 2026

Your OBA LegUp    Policy and Legislative Update Week of August 3  

Provincial By-Elections:  Premier Ford has  called byelections in three Ontario ridings:  Scarborough Southwest, York–Simcoe and Hamilton East–Stoney Creek. The voting day will be on Sept. 3. 

News | July 07, 2026

AI is Reshaping Legal Practice. Are You Ready?

Why Ontario lawyers are marking August 18 on their calendars.

Article | June 03, 2026

Why Where You Post Legal Career Opportunities Matters More Than Ever

In hiring lawyers, context, credibility, and connection can shape better outcomes for employers and candidates alike.

Media Release | May 11, 2026

Ontario Justice Centres Honoured with OBA President’s Award for Transforming Access to Justice

Ontario Bar Association President, Katy Commisso, is recognizing Ontario’s Justice Centres with the association’s annual OBA President’s Award.

Article | April 28, 2026

Federal Court of Appeal Reverses Tax Court and Applies GAAR to Non-CCPC Planning

Recently, the Federal Court of Appeal (“FCA”) released its long-awaited decision of Canada v DAC Investment Holdings Inc. (“DAC”). The FCA overturned the Tax Court of Canada and held that the general anti-avoidance rule applied to a Canadian-controlled private corporation (“CCPC”) that continued into the British Virgin Islands to cease being a CCPC. The FCA held that the continuation abused sections 123.3 and 123.4, and subsection 250(5.1) of the Income Tax Act (Canada).

Advocacy | March 27, 2026

OBA Update - Budget 2026

Justice sector expense is projected to increase from $7.2 billion in 2024–25 to $7.4 billion in 2028–29. Investments in the sector support enhanced border security, the expansion and construction of new correctional institutions, and public safety,

Article | January 23, 2026

DEML Investments: FCA Applying the GAAR to 88(1)(d) Bump Transaction

DEML Investments Limited v. Canada is a GAAR decision where the FCA found that a bump transaction involving Canadian resource properties abused paragraph 88(1)(d). The FCA applied the GAAR to deny only the portion of the capital loss that is attributable to the ACB bump, thereby revising the TCC decision in part.