Smartblock Law Blog
Legal framework overviews, regulatory updates, case reviews, and discussion points.
What's Next in Crypto-Tax?
The Standing Senate Committee on Banking, Trade and Commerce is due to review its 2015 report on cryptocurrencies this year (2018).
Chetan Phull · Feb 23, 2018
Crypto-Exchange/Wallet Tax Issues
Material tax-purposed questions for cryptocurrency exchanges, wallets and users imply an important issue regarding resulting trusts and tax reporting obligations.
Chetan Phull · Feb 23, 2018
Crypto as Specified Foreign Property
Cryptocurrency as “specified foreign property” under the Income Tax Act is problematic, because of how cryptocurrency is located in fact, held, and accessed.
Chetan Phull · Feb 23, 2018
The CRA’s Present Position on Crypto-Tax
Survey of the CRA’s current position on various cryptocurrency income tax and GST-HST issues.
Chetan Phull · Feb 23, 2018
Your Blockchain Business Needs a Blockchain Lawyer
The law is changing. Blockchain activities are being regulated. Legal compliance is—and will increasingly be—essential to the functioning and profitability of your blockchain business.
Chetan Phull · Jan 4, 2018