Taxation Law

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Resources, Articles, & Advocacy

Legislative Update | July 21, 2025

Your OBA LegUp Policy and Legislative Update Week of July 14

First Nations Groups File Legal Challenge to Ontario’s Bill 5, Feds’ Bill C-5: A coalition of Ontario First Nations is taking legal action to try and throw out provincial and federal legislation designed to fast-track major projects, saying the two laws threaten their rights and “ways of life.” Nine First Nation groups are bringing urgent litigation to the Ontario Superior Court of Justice to try and kill Ontario’s Bill 5 and the federal government’s Bill C-5. The Ford government passed Bill 5 in June, which allows it to create special economic zones where municipal and provincial laws can be suspended. Similarly, the federal Bill C-5 allows cabinet to quickly grant federal approvals for big projects deemed to be in the national interest, such as mines, ports and pipelines, by sidestepping existing laws.

Advocacy | July 07, 2025

Your OBA LegUp Policy and Legislative Update Week of June 30

New Regional Senior Justice Appointed to the OCJ: Justice Anthony Frederick Leitch has been appointed regional senior justice for the Central West Region of the Ontario Court of Justice (OCJ), effective September 1. He had been the acting senior judge in the region since 2023.

Article | June 25, 2025

Should We File with Pride? A Queer History of Tax Law in Canada

You know it is true love when the CRA finally lets you claim each other. Tracing the evolving relationship between queer Canadians and the Income Tax Act, through key cases and legislative reforms, Alain Azar explores how LGBTQ+ lives have been acknowledged, and at times constrained, by a tax system built around traditional views. While it remains our civic duty to file with pride, we should also reflect on the underlying normative assumptions embedded in the process.

Legislative Update | June 06, 2025

Your OBA LegUp Policy and Legislative Update Week of June 2

Ford Government Passes Mining Legislation: Bill 5, or the Protect Ontario by Unleashing our Economy Act, passed third reading this week and has been granted royal assent by the lieutenant governor. The legislation will create so-called special economic zones where laws, ranging from municipal approvals to environmental rules or even labour law, won’t apply. At Queen’s Park on Wednesday, cries of protest rang out from the galleries inside the legislature as MPPs voted. Indigenous leaders have vowed to keep fighting against the legislation.

Article | June 04, 2025

The Collateral Consequences of a CRA Criminal Investigation: What Taxpayers and their Advisors Should Know

Taxation law is a complicated, nuanced beast. When a criminal investigation is launched by the Canada Revenue Agency (CRA) into a taxpayer for alleged violations of tax law, the law’s complications become more pronounced. In these moments, it can be stressful for taxpayers and their advisors to be aware of certain collateral consequences that can arise from criminal investigations.