B-1, r. 3.1 - Code of Professional Conduct of Lawyers

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91. A lawyer may not borrow money from a client, or from a person related to the client within the meaning of the Taxation Act (chapter I-3), except in the following cases:
(1)  the client is a financial institution or a similar enterprise whose business includes lending money to the public; or
(2)  the client is a person with whom the lawyer does not deal at arm’s length within the meaning of the Taxation Act, the client’s interests are properly protected and independent legal advice regarding the matter was obtained.
O.C. 129-2015, s. 91.