Resources, Articles, & Advocacy
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.
Article | January 18, 2026
SR&ED Tax Credits – Interaction of Transfer Pricing Rules and Uncertainties
Subsection 247(2.1) establishes that transfer pricing rules take precedence over other tax provisions when determining transactions for Canadian corporations with related non-residents. This subsection outlines three ordering rules, introduced in Budget 2019 and legislated under Bill C-30 – these rules can be pertinent to Canadian technology firms participating in Scientific Research and Experimental Development (“SR&ED”) initiatives, particularly when a related non-resident company is involved. This article addresses potential uncertainties associated with applying these ordering rules when calculating ITCs – and subsequent sale/disposition of a developed asset via SR&ED activities.
Article | January 16, 2026
CRA Audit and Appeals vs Tax Court of Canada Appeals: Practical and Qualitative Distinctions
Tax disputes follow many stages and phases. Each phase of a tax dispute from CRA audit and appeals to appealing to the Tax Court of Canada includes different practical and qualitative considerations for taxpayers. Where a taxpayer disagrees with positions and processes while at the CRA audit and appeals steps, the Tax Court of Canada offers an important check on the application of tax law. In addition to more robust rules and procedures at the Tax Court of Canada, judicial oversight can help ensure a fairer process for taxpayers when compared to the Taxpayer Bill of Rights. Adding the perspective of Department of Justice lawyers when appealing to the Tax Court of Canada can also facilitate settlement by providing a new risk assessment for the Minister.
