Links to Readings - Lecture 2 ============================= **Recommended Reading:** Topic: Bitcoin Whitepaper https://bitcoin.org/bitcoin.pdf Topic: Economics 101 https://www.youtube.com/watch?v=PHe0bXAIuk0&t=1452s Topic: CBDC https://www.bankofcanada.ca/2020/02/contingency-planning-central-bank-digital-currency/ Topic: Canadian Tax Rules https://www.coinberry.com/learn/canadian-tax-treatment-of-cryptocurrencies-2021 Topic: Securities Law https://www.cameronhuff.com/blog/csa-guidance-cryptocurrency-exchanges-immediate-delivery/index.html **Optional Reading:** http://www.osc.gov.on.ca/en/SecuritiesLaw_csa_20170824_cryptocurrency-offerings.htm http://www.osc.gov.on.ca/en/SecuritiesLaw_csa_20180611_46-308_securities-law-implications-for-offerings-of-tokens.htm http://www.visualcapitalist.com/ico-crypto-venture-capital/ https://www.securities-administrators.ca/ https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it490/archived-barter-transactions.html https://www.bdo.ca/en-ca/insights/tax/tax-articles/cra-cryptocurrency-implications/ https://www.canada.ca/en/revenue-agency/news/newsroom/fact-sheets/fact-sheets-2015/what-you-should-know-about-digital-currency.html https://www.smartblocklaw.com/blog/security-tokens-2018-part-4 http://www.osc.gov.on.ca/en/Dealers_who-needs-register_index.htm https://www.lawteacher.net/free-law-essays/business-law/corporate-liability-in-criminal-law-business-law-essay.php https://www.canlii.org/en/on/laws/stat/rso-1990-c-s5/latest/#sec25subsec1 - (see OSA, s.25(1) and (3); NI 31-103, ss.2.1(3), 7.1(4), 7.2(3)). http://www.osc.gov.on.ca/documents/en/Securities-Category3/ni_20171204_31-103_unofficial-consolidation.pdf http://www.osc.gov.on.ca/en/SecuritiesLaw_csa_20180611_46-308_securities-law-implications-for-offerings-of-tokens.htm https://www.osler.com/en/resources/regulations/2018/canadian-securities-regulators-publish-further-guidance-on-token-offerings https://www.sec.gov/news/press-release/2018-240 https://www.coindesk.com/regulators-are-slowly-starting-to-get-it-utility-tokens-are-real/