People

Services

Industries

Firm

About

Knowledge

Careers

News

Events

Contact

Connect

Privacy Policy

Manage Cookies

Disclaimer

Terms of Use

Accessibility

Payments

Legal

Calgary

Toronto

Edmonton

Ottawa

Vancouver

New York

Montréal

Anu Nijhawan KC

M&A, Corporate Financing and International Tax Lawyer

Lead Director and Head of Tax Department

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

Talia K. Bregman

Management-side Employment Lawyer

Employment Services, National Practice Group Leader

Recent guidance from the Organisation for Economic Co-operation and Development provides important clarity on when cross-border remote work arrangements may give rise to a permanent establishment under international tax treaties. The analysis focuses on key indicators such as the duration of remote work and whether there is a commercial reason for an employee&rsquo;s presence in a jurisdiction. The article also outlines practical steps employers can take to mitigate tax risk and manage a globally distributed workforce.

Remote Work Without Borders But Not Necessarily Without Tax Consequences

Remote Work Without Borders—But Not Necessarily Without Tax Consequences: OECD Guidance for a Post-Pandemic World

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

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). <a href="/People/M/Mackey-Jared">Jared Mackey</a> and <a href="/People/N/Nijhawan-Anu">Anu Nijhawan</a> explore the application and interaction of these provisions, which can give rise to unexpected results.

Tax Considerations on the Repayment of Discounted Foreign Currency Obligations

This article by Jordan Fremont, Anu Nijhawan, and Hennadiy Kutsenko delves into the nuances of deferred cash bonuses, the Three-Year Bonus Exception, and recent CRA guidance.

Incentivizing Employees Avoiding a Salary Deferral Arrangement

Incentivizing Employees: Avoiding a Salary Deferral Arrangement

Retirement compensation arrangements (RCAs) are, in appropriate circumstances, a useful tool for employers to provide supplemental pension benefits to employees, but such arrangements come at a cost of refundable tax under the Income Tax Act (Canada) (the ITA). The <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.budget.canada.ca/2023/home-accueil-en.html" target="_blank">2023 Federal Budget</a> (the Budget), released on March 29, 2023 (Budget Day), proposes to amend the ITA to exempt, from the refundable tax, fees or premiums to the extent paid for the purposes of securing or renewing a letter of credit or a surety bond for an RCA structured as supplement to a registered pension plan.

Supplemental Pension Plans Secured with Letter of Credit Budget Proposes Refundable Tax Relief

Supplemental Pension Plans Secured with a Letter of Credit—Federal Budget 2023 Proposes Refundable Tax Relief

Ashley M. White

Corporate & Commercial Transactions Lawyer | Power & Energy

Martin Ignasiak KC

Energy & Industrial Projects Lawyer

Head of Energy Regulatory

Nathan Murray

Energy Regulatory, Environmental & Administrative Lawyer

Associate

Canada has amended the Physical Activities Regulations to remove certain intraprovincial energy projects and Canada Energy Regulator-regulated facilities from the federal Impact Assessment Act Project List. The changes are intended to reduce regulatory duplication, timelines and costs while providing greater certainty for proponents, while other federal environmental and emissions requirements remain applicable.

Government of Canada Reduces the Scope of the Project List under the Impact Assessment

Government of Canada Reduces the Scope of the Project List under the Impact Assessment Act

Jessica Kennedy

Regulatory Lawyer at Bennett Jones Calgary

Jennifer (Jenn) K. Choi

Commercial Litigation Lawyer at Bennett Jones Vancouver

On July 15, 2026, British Columbia and Simpcw First Nation entered into a consent-based decision-making agreement under the Declaration on the Rights of Indigenous Peoples Act (DRIPA) for the environmental assessment of the Yellowhead Copper Project. The Agreement requires Simpcw consent for the project to proceed and establishes a framework for parallel provincial and Indigenous environmental assessments. Its potential application to future mining projects in Simpcw&rsquo;s traditional territory highlights the evolving role of Indigenous consent in major resource development projects in British Columbia.

BC Signs DRIPA Consent Agreement Requiring Simpcw Consent for Yellowhead Copper Project

BC Signs DRIPA Agreement Requiring Simpcw Consent for Yellowhead Copper Project

Katherine Booth

Litigation Lawyer at Bennett Jones Vancouver

The BC Court of Appeal in Cleaver v. The Cadillac Fairview Corporation Limited upheld the refusal to certify a privacy class action, finding no basis in fact for the claim&rsquo;s central allegation. The decision reinforces the courts&rsquo; gatekeeping role at certification and the importance of evidentiary support for the core allegations underlying a proposed class proceeding.

BC Court of Appeal No basis in fact no class action

BC Court of Appeal: No Basis in Fact = No Class Action 

Michael C. Smith

Litigation Lawyer at Bennett Jones Toronto

George W. H. Reid

International Trade, Investment and Public Procurement Lawyer at Bennett Jones Toronto

The Government of Canada has published a new Notice concerning the rules and procedures governing the administration of the quota for imports of electric vehicles from the People's Republic of China for the second period of Quota Year 1 (September 1, 2026 to February 28, 2027). The Notice, issued by Global Affairs Canada under the Export and Import Permits Act, confirms that the second allocation period will continue to operate similar to the first allocation period.&nbsp;

Notice Concerning the Quota for Imports of Chinese Electric Vehicles

Second Allocation Period Opens September 1, 2026

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Kate Kim

Andrew Young

Tax Lawyer at Bennett Jones Vancouver

Issue 43 of Bennett Jones on Tax Disputes highlights recent developments in Canadian tax litigation and dispute resolution. This edition examines the limits of the Minister's ability to advance alternative assessment arguments, clarifies who may deduct legal costs incurred in tax disputes, and explores the role of price adjustment clauses in estate freeze transactions

When Is "Loss Trading" Permissible? A Purposive Analysis of Subsection 111(5)

From the Same Authors