Bennett Jones on Tax Disputes—March 2024
March 28, 2024
Issue 30 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features an overview of recent cases of note and cases under appeal. This publication discusses the Crown's use of assumptions of mixed fact and law in a Reply filed in the Tax Court of Canada. This is a notable area in tax litigation because, through this mechanism, the Crown tries to impose the burden of proving facts on taxpayers.
Life in the Infrastructure Space: From There to Here to Where?
March 13, 2024
This article was originally published in Renew Magazine's March/April 2024 Issue. Explore the tumultuous journey of the infrastructure sector through global disruptions like COVID-19, the Ukraine War, and climate change-induced events, and how these have reshaped risk, demand, and procurement strategies. This article delves into the challenges and transformations in the Canadian infrastructure market, highlighting the shift towards innovative contracting, collaboration, and arbitration to navigate a competitive and uncertain landscape. It offers insights into legal trends, the growing need for infrastructure amidst a booming population, and the potential future directions this vital industry might take.
Tax Considerations on the Repayment of Discounted Foreign Currency Obligations
February 27, 2024
When Canadian multinationals issue discounted bonds, notes and similar obligations in a foreign currency, the tax consequences of repaying the debt are governed by subsections 39(2) and paragraph 20(1)(f) of the Income Tax Act (Canada). Jared Mackey and Anu Nijhawan explore the application and interaction of these provisions, which can give rise to unexpected results.
Product Safety Regulation in Canada
January 22, 2024
Cheryl Woodin, Julia Schatz and Ethan Schiff authored a Product Safety Regulation in Canada Practice Note, published by Thomson Reuters. The Practice Note provides an overview of Canada's product safety and regulation for foreign retailers, distributors, manufacturers or suppliers of goods, offering information regarding product safety laws and regulations, industry-specific considerations, disclosure requirements and enforcement in Canada.
Risk Management, Target-Benefit Framework Among Themes Shaping Pension Industry in 2024
January 16, 2024
Susan Seller wrote in Benefits Canada on the anticipated developments in pension law and governance for the upcoming year. The article highlights the focus on risk management, particularly regarding environmental, social and governance factors, cybersecurity, and investment risks. There's also attention on improving governance for defined contribution pension plans, including better communication, member engagement and investment education. She discusses the need for more robust governance and funding policies, handling missing members' entitlements, reporting cybersecurity incidents and the adoption of target-benefit frameworks to address the decline in defined benefit plan coverage.
Bennett Jones on Tax Disputes - January 2024
January 10, 2024
Issue 29 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features an overview of recent cases of note and cases under appeal. Additionally, the publication features a more detailed report on withdrawing admissions in a Tax Court proceeding as discussed in El Ad Ontario Trust v. Canada, 2023 FCA 231.
Climate Change Initiatives: Selected Recent Changes and the Application of Existing Tax Principles to Clean Energy—Part 1
2023
Greg Johnson, Wesley Novotny and Brendan Sigalet write for the Resource Sector Taxation journal on Federal tax policies aimed at reducing greenhouse gas emissions by incentivizing clean energy technologies. The article reviews various proposed initiatives and existing incentives, emphasizing their integration with existing legislation and the importance of providing certainty to businesses making investment decisions.
The Elgar Concise Encyclopedia on Corruption Law
December 22, 2023
Lincoln Caylor and Nathan Shaheen authored the Canada chapter of the inaugural Elgar Concise Encyclopedia of Corruption law. The chapter provides an overview of the core legislative framework governing corruption in Canada and identifies recent developments designed to strengthen anti-corruption measures. It concludes with a discussion of further reform required within Canada’s anti-corruption regime.
Convincing Neutral Decision-Makers: Legal and Evidentiary Lessons from the Rogers–Shaw and Microsoft–Activision Decisions
November 2023
Emrys Davis and Christina Skinner write for Competition Law International in Volume 19, analyzing the implications of third-party review in competition law cases. They discuss two major merger cases, Rogers–Shaw in Canada and Microsoft–Activision in the U.S., highlighting how the courts' approaches to law and evidence differed from those of the enforcers.
Consumer Product Recalls in Canada
December 19, 2023
Cheryl Woodin, Julia Schatz and Ethan Schiff authored a Consumer Product Recall in Canada Primer, published by Thomson Reuters. The Practice Note provides an overview of the consumer product recall process for foreign retailers, distributors, manufacturers and suppliers of goods in Canada. It discusses government regulation of recalls, voluntary recalls, required recall steps, consumer notices and sanctions.
It’s Time for Canadians to Get Over Our Collective Aversion to the Word ‘Productivity’
December 18, 2023
Serge Dupont and Heather Scoffield write an op-ed in Saturday's Toronto Star on how Canada could be poised to re-establish our standard of living as one of the best in the world, with a concerted, collective effort on increasing productivity.
The Evolution of Canadian Customs Valuation: Insights from Delta Galil, G-III Apparel and Scentsy
December 18, 2023
Customs valuation is crucial in international trade for determining import duties and taxes, primarily using the Transaction Value Method (TVM) as outlined in Canada's Customs Act. This method, reflecting Canada's WTO obligations, focuses on the price in a "sale for export to Canada," including a specific requirement for a "purchaser in Canada." Quentin Vander Schueren, Darrel Pearson and Jessica Horwitz write in the Taxnet Pro's Customs & International Trade Newsletter on how recent case law has shaped the understanding of "sale for export."
WTR: Trademark Litigation Review 2024
December 12, 2023
Dominique Hussey and Melissa Dimilta co-author the Canada chapter in the first edition of World Trademark Review's Trademark Litigation Review.
This guide casts an expert eye on some of the most pressing issues facing those involved in litigation on both sides of the divide, blending analytic insight with on-the-ground expertise from key regions.
Banking and Finance 2023: A Chambers Global Practice Guide Publication
November 27, 2023
Mark Rasile, Denise Bright, Yannick Beaudoin, Simon Grant, Karen Dawson, Noriko Shimura and David Rotchtin offer an analysis on banking and finance in Chambers' Banking and Finance 2023 Practice Guide for Canada. Addressing both law and practice and trends and developments, this guide offers detail regarding topics including the loan market, authorization, structuring and documentation, tax, guarantees and security, enforcement, bankruptcy and insolvency and project finance.
ESG 2023: A Chambers Global Practice Guide Publication
November 27, 2023
Sharon Singh, Radha Curpen, Sarah Gilbert, John Piasta and Bosa Kosoric offer an evaluation on Environmental, Social and Governance (ESG) in Canada in Chambers' ESG 2023 Practice Guide for Canada. This Practice Guide offers valuable insight to the modern ESG environment, supply chain transparency, responsible business conduct, net zero emissions and zero waste, a right to a clean environment, climate-related disclosures, corporate governance diversity disclosures, UN declaration on the rights on Indigenous peoples and rigorous reporting.
Winning Strategies for Litigating Before Canadian Courts
November 24, 2023
Dominique Hussey and Melissa Dimilta write the Canada chapter in the first edition of the WTR Trademark Litigation Review. They look at trademark litigation in Canada at a high level, including causes of action, remedies, evidence and defences.
Bennett Jones on Tax Disputes - November 2023
November 16, 2023
Issue 28 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features an overview of recent cases of note and cases under appeal. Additionally, the publication features a more detailed report on the recent decision in BlackBerry Limited v. The King, 2023 TCC 137 and whether experts may opine on Canadian tax law.
The Government of Canada Needs to Come to Grips with the Supreme Court’s IAA Decision
October 18, 2023
Martin Ignasiak writes on why the federal government needs to rethink its entire approach to when and how it assesses major projects, in response to the Supreme Court of Canada’s decision in the Reference re Impact Assessment Act (IAA). Minor amendments aren't going to cut it.
Total Recall—A Preemptive Attack on Product Liability Class Actions
October 04, 2023
Ethan Schiff is a featured writer for the Ontario Bar Association's Class Actions section, where he details two recent cases establish that effective recall programs can undermine a plaintiff’s proposal to certify a product liability class action.
Bennett Jones on Tax Disputes—September 2023
September 12, 2023
The 27th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features an overview of recent developments in expert evidence in tax cases including the expanding scope of lay opinions discussed in Bell Canada v. The King, 2023 TCC 45. This publication also has summaries of recent tax decisions, tables regarding tax appeals and bulletins/practice directives from the courts.
What B.C. Businesses Need to Know About the EV Transition
September 06, 2023
Duncan McPherson writes for the Greater Vancouver Board of Trade on the EV transition in British Columbia. The online version is available here.
British Columbia is leading the way in Canada's shift to zero-emission vehicles (ZEVs). Statistics Canada says that nearly one in five of all new vehicles registered in the province in the first quarter of 2023 was a ZEV, the highest percentage in the country.
Protecting Innovation and AI in Mining
September 05, 2023
Lorelei Graham writes in Canadian Mining Journal on the ways mining companies can protect innovation and AI—as the sector embraces innovation like never before to keep pace with the demand for minerals from the automobile sector, telecommunications and electronics manufacturers, and many modern industries.
Court of Appeal tells Regulators to Pony Up for Disciplinary Proceedings
August 15, 2023
In Alberta, punitive cost awards in administrative proceedings may be a thing of the past. In Jinnah v Alberta Dental Association and College, Alberta’s top court established a new presumption that the profession as a whole—and not individual members—should bear the costs of all but the most serious disciplinary proceedings.
Bennett Jones