Resources, Articles, & Advocacy
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 (and for CBA members until Jan 31, 2026), 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.
Advocacy | October 03, 2025
Your OBA LegUp Policy and Legislative Update Week of September 29
Minimum Wage Bump: Ontario, Manitoba, Saskatchewan, Nova Scotia, and Prince Edward Island all increased the minimum wage on October 1, 2025. Ontario’s minimum wage is the highest among the five provinces, now at $17.60-per-hour. British Colombia, Quebec, New Brunswick, and Newfoundland and Labrador each raised their minimum wage earlier this year. Alberta is the only province that has not increased its minimum wage, which sits at $15-per-hour, the lowest rate in Canada.
Legislative Update | September 26, 2025
Your OBA LegUp Policy and Legislative Update Week of September 22
Courts Digital Transformation Launch: Starting October 14, 2025, all electronic court filings for Toronto must be submitted through the Ontario Courts Public Portal (OCPP). This new public portal will be used in the Ontario Superior Court of Justice (SCJ) for Family proceedings, Civil proceedings, Small Claims Court proceedings and Divisional Court proceedings and Enforcement, and in the Ontario Court of Justice (OCJ) for Family proceedings.
