October 2025

BC Court of Appeal Affirms Application of Traditional Contract Law to Bitcoin Loan Agreements

BC Court of Appeal Affirms Application of Traditional Contract Law to Bitcoin Loan Agreements

The British Columbia Court of Appeal’s decision in Tambosso v. Nguyen, 2025 BCCA 338, provides a salient analysis of how established Canadian contract law principles apply to loan agreements involving cryptocurrency. While the judgment was rendered in chambers on a procedural application to extend time for an appeal, the court’s reasons offer significant insight into […]

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Leveraging Public Finance for Spaceports: An Analysis of Recent Amendments for Commercial Space Infrastructure Under IRC § 142

Leveraging Public Finance for Spaceports: An Analysis of Recent Amendments for Commercial Space Infrastructure Under IRC § 142

The immense capital expenditure required to establish and maintain terrestrial space infrastructure has long represented a significant financial barrier for the commercial space industry. Historically, funding for such ambitious projects has been dependent on direct government contracts or the high-cost capital of venture equity markets. A pivotal change in United States federal tax law, however,

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