Resources, Articles, & Advocacy
Legislative Update | March 20, 2026
Your OBA LegUp Policy and Legislative Update Week of March 16
Pepper Spray: Ontario is calling on the Federal government to amend the Criminal Code to allow the use of pepper spray for self-defence. Currently, pepper spray designed for use on people is classified as a prohibited weapon.
Legislative Update | March 13, 2026
Your OBA LegUp Policy and Legislative Update Week of March 9
Jets at Billy Bishop: Premier Ford has suggested that the province may expropriate Toronto’s share of the airport lands if officials block the expansion plans. The federal government did not specifically endorse the plan, but suggested it was open to examining future expansion.
Advocacy | February 27, 2026
Your OBA LegUp Policy and Legislative Update Week of February 23
OBR Ontario Business Account: On February 23, 2026, the Ministry of Public and Business Service Delivery and Procurement launched the Ontario Business Account. If you are an intermediary using the Ontario Business Account, the ministry recommends transferring your account to the OBR Partner Portal, which is designed to help intermediaries manage client accounts efficiently.
| February 13, 2026
Your OBA LegUp Policy and Legislative Update Week of February 9
Olympic Winter Games: The 2026 Winter Olympic games are underway with a relatively slow start for Canada. Canada is currently #15 in terms of total medals, with zero golds, 3 silvers, and 4 bronze medals. The top three countries by medal count are currently Norway and Italy tied at 18 medals, with the U.S. in third with 14 medals.
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.
