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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

Advocacy | May 01, 2026

Your OBA LegUp Policy and Legislative Update Week of April 27

Municipal Codes of Conduct: The Province indicated it will move on long-delayed reforms to Municipal Codes of Conduct before Municipal elections occur in October. It would create a province-wide Code and provide for the removal and disqualification of sitting councilors in serious cases.

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).

Legislative Update | April 27, 2026

Your OBA LegUp Policy and Legislative Update Week of April 20

OCJ Self Represented Trial Booking: Effective April 27, 2026, the Self Represented Trial Booking Calendar will launch to streamline the scheduling of eligible self-represented trials. These dedicated SharePoint calendars will be accessible to the Judiciary and Crown to allow eligible self-represented trials to be booked directly in the Self-Represented Court (SRC) Courtroom 101.

Legislative Update | April 10, 2026

Your OBA LegUp Policy and Legislative Update Week of April 6

To The Moon and Back: The Artemis II mission is returning to Earth and will splash down off the coast of San Diego Friday evening. Artemis II was the first journey to the moon in more than 50 years, and paves the way to a moon landing in the near future.

Advocacy | March 27, 2026

Your OBA LegUp Policy and Legislative Update Week of March 23

2026 Ontario Budget: On Thursday, the Ontario government released the 2026 Budget, A Plan to Protect Ontario. Justice sector spending is projected at $7.3 billion in 2026-27, and the overall deficit for 2026-27 is $13.8 billion, up from the $7.8 billion figure in the 2025 budget. You can read more about the budget and view the full document here.