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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

| 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.

Legislative Update | January 30, 2026

Your OBA LegUp Policy and Legislative Update Week of January 26

Eglinton LRT: The long-awaited and overbudget Eglinton LRT is targeting a February 8, 2026 launch date. More than 15 years since construction began, and six years since it was originally slated to open, the 19-kilometre, 25-station line will run between Kennedy Station and Mount Dennis.

Legislative Update | January 23, 2026

Your OBA LegUp Policy and Legislative Update Week of January 19

EV Boycott: Premier Ford is calling on Canadians to boycott Chinese-made EVs following a deal between Canada and China to allow up to 49,000 vehicles to enter Canada tariff-free.

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.

Legislative Update | January 20, 2026

Your OBA LegUp Policy and Legislative Update Week of January 12

Premier Ford and China EVs: Following Prime Minister Carney’s meeting with Chinese President Xi, Premier Ford has raised alarm bells about the impact cheap Chinese EVs would have on Ontario's auto sector. The Premier has called the deal, which would allow up to 49,000 Chinese EVs to enter Canada tariff-free, as a lopsided deal.