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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

Legislative Update | July 13, 2026

Your OBA LegUp Policy and Legislative Update Week of July 6

Ticket Resellers Untouched: Despite ticket resale platforms running afoul of Ontario’s new price cap law, the province has not fined any violations to date.

News | July 07, 2026

AI is Reshaping Legal Practice. Are You Ready?

Why Ontario lawyers are marking August 18 on their calendars.

Legislative Update | July 03, 2026

Your OBA LegUp Policy and Legislative Update Week of June 29

Tenant A/C Rules: An Ontario law came into effect this week explicitly allowing tenants to install window air conditioning units and portable units.

Legislative Update | June 26, 2026

Your OBA LegUp Policy and Legislative Update Week of June 22

Supreme Court Appointment: Prime Minister Carney announced the nomination of Chief Justice Glenn Joyal to the Supreme Court of Canada, praising his career as Chief Justice of Manitoba's Court of King's Bench and noting that he has "demonstrated the integrity, experience, and sound judgment that service on our highest court demands."

Legislative Update | June 19, 2026

Your OBA LegUp Policy and Legislative Update Week of June 15

New LSO Treasurer: The OBA congratulates Shalini Konanur, who was elected on June 17 as the Treasurer of the Law Society of Ontario for the 2026-27 term. She will take office at the June 25 Convocation. As Treasurer, Ms. Konanur is committed to advancing access to justice and removing barriers for the public and the professions.

Article | June 03, 2026

Why Where You Post Legal Career Opportunities Matters More Than Ever

In hiring lawyers, context, credibility, and connection can shape better outcomes for employers and candidates alike.

Media Release | May 11, 2026

Ontario Justice Centres Honoured with OBA President’s Award for Transforming Access to Justice

Ontario Bar Association President, Katy Commisso, is recognizing Ontario’s Justice Centres with the association’s annual OBA President’s Award.

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).

Advocacy | March 27, 2026

OBA Update - Budget 2026

Justice sector expense is projected to increase from $7.2 billion in 2024–25 to $7.4 billion in 2028–29. Investments in the sector support enhanced border security, the expansion and construction of new correctional institutions, and public safety,