Taxation Law

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Resources, Articles, & Advocacy

Legislative Update | May 02, 2025

Your OBA LegUp Policy and Legislative Update Week of April 28

Province Proposes Plan to Get ‘Tough on Crime’: The Ontario government is proposing changes to the bail system that it says will protect communities by keeping violent repeat offenders off the streets and behind bars. 

Legislative Update | April 25, 2025

Your OBA LegUp Policy and Legislative Update Week of April 21

Province Takes Control of School Board, Launches Probes at 3 Others: Ontario has taken control of one school board over financial mismanagement, launched financial probes of three other boards and ordered a fifth board to repay costs for a trip to Italy to buy art. New Education Minister Paul Calandra has ordered the Brant Haldimand Norfolk Catholic District School Board to repay the cost of the board trip to Italy, as well as the $100,000 spent on art. The province has appointed a supervisor to the Thames Valley District School Board, in London, after it conducted a review in the wake of a staff retreat to Toronto that cost about $40,000. It is also launching investigations at the Ottawa-Carleton District School Board, the Toronto Catholic District School Board and the Toronto District School Board over ongoing financial deficits and spending concerns.

Article | April 25, 2025

The Pitfalls of Maintaining Solicitor-Client Privilege

Participation of third-party advisors, such as accountants, in client communications may impact the confidentiality of such communications. In two recent decisions, the Tax Court of Canada generally commented that communications between counsel and third-party advisors are protected by solicitor-client privilege when (i) the advisor is acting as agent of the client within the scope of their engagement, and (ii) the communications entail the seeking or giving of legal advice.

Legislative Update | April 22, 2025

Your OBA LegUp Policy and Legislative Update Week of April 14

New Session Begins at Queen's Park: Tuesday's throne speech, delivered by Lt.-Gov. Edith Dumont, kicked off the new session of Premier Doug Ford’s third majority government. It leaned heavily on the theme of Ford’s successful election campaign, which tied the tariff threat to nearly every sector.

Article | March 31, 2025

Sim v. The King: The Role of Third Parties in a Tax Appeal

The Tax Court of Canada’s decision in Sim v. The King reinforces that, in some circumstances, a party in a tax appeal can obtain information from third parties. In this case, the Minister of National Revenue sought to examine the taxpayers’ father under s. 99 of the Tax Court of Canada Rules and obtain account records from a brokerage under s. 86. The Court granted both requests.