The legal position is that ZFS is open source under a copyleft license but that many people think that it's illegal to bundle it with the Linux kernel because of some (I think unintended) incompatibilities between its license and the Linux kernel's license. Canonical (and some others) disagree, and think that it's legal. It's only the bundling that's at issue - everyone agrees that it's legal to use with Linux once you have both.
See https://ubuntu.com/blog/zfs-licensing-and-linux for Canonical's opinion.