1. * | Inside FinTech | Global law firm | Norton Rose Fulbright

What sort of property is a cryptoasset?

There is now an emerging consensus that cryptoassets are property – judges have so held in cases in England and other jurisdictions and it is the unanimous conclusion of independent reports on the topic.

2. 10 Things You Need to Know about Blockchain

It is Not Synonymous with Bitcoins

Bitcoin is a digital currency, and the technology that underlies and supports Bitcoin is

blockchain. However, blockchain technology has functionality beyond Bitcoin.

Digital currencies, such as Bitcoin, will soon be regulated under Canadian money

Canada is already home to several blockchain start-ups, and there are Bitcoin ATMs

3. 2018 Québec Budget: Sales Taxes & Digital Economy | McCarthy Tétrault

Miners Be Aware:  New GST/HST Measures Announced for Cryptoasset Mining

4. 2019 Benchmark Litigation 40 and Under Hot List | Gowling WLG

As head of Gowling WLG's Blockchain & Smart Contracts Group and also the firm's Securities, Compliance & Investigations Group, Sheikh leads an internationally recognized team that has been instrumental in several of Canada's most notable securities and blockchain litigation mandates. His clients include Canada's largest banks, stock exchanges, thirteen of the largest cryptocurrencies in the world, as well as several blockchain pioneers including co-founders of Ethereum. In 2018, Sheikh was named among the "Top 25 Most Influential Lawyers" by Canadian Lawyer.

5. 2019 Legal Year in Review

Cryptoassets

Emerging clarity on cryptoasset regulation

6. 2020 Holiday reading: Blockchain, AI and the Four Digital Titans | McCarthy Tétrault

The second book I read was an audiobook called Smart Contracts: The Essential Guide to Using Blockchain Smart Contracts for Cryptocurrency Exchange, written by Jeff Reed. This book was at such a high level as to be practically useless. Moreover, its legal analysis was simply wrong in some essential respects. The author, for example, categorically claimed that smart contracts were not legally binding or enforceable, calling their legal validity a “myth”, and claiming this was because there were no laws that specifically made them valid. This view of the law flies in the face of solid legal research such as the opinions expressed by Primavera De Filippi and Aaron Wright in Blockchain and the Law and the recently published UK Jurisdiction Task Force Legal Statement on the Status of Cryptoassets and Smart Contracts. As far as U.S. law is concerned, one would have thought that the author would have at least considered the common law and State laws based on the Uniform Electronic Transactions Act (‘UETA’) and the Electronic Signatures in Global and National Commerce Act (‘ESIGN’) including relevant provisions dealing with contracts formed by electronic agents.

7. 2020 ITR Americas Tax Awards Shortlist | McCarthy Tétrault

Miners Be Aware:  New GST/HST Measures Announced for Cryptoasset Mining

8. 2021 Canadian Federal Budget Commentary - Tax Initiatives | McCarthy Tétrault

Miners Be Aware:  New GST/HST Measures Announced for Cryptoasset Mining