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George W. H. Reid

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

Partner

Jessica B. Horwitz

Trade & Regulatory Lawyer | Bennett Jones Toronto

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer at Bennett Jones Toronto

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their acquisition costs. In pursuit of this aim, the CBSA launched a third consultation in December 2025 that anticipates a fundamental reshaping of Canada's customs valuation framework through amendments to the&nbsp;Valuation for Duty Regulations, (SOR/86-792) (VFD Regulations).&nbsp;The deadline for stakeholders to make submissions to the 2025 VFD Consultation is January 23, 2025.

CBSA Pushes Customs Valuation Reform

Third Time's a Charm - CBSA Pushes Customs Valuation Reform

On June 13, 2025, the Government of Canada registered three significant packages of amendments to the Special Economic Measures (Russia) Regulations (the Regulations) under SOR/2025-141, SOR/2025-142, and SOR/2025-143. Officially announced by the Minister of Foreign Affairs on June 17, 2025, following the G7 Leaders’ Summit in Kananaskis, Alberta, these measures represent a major escalation in Canada's economic pressure campaign against the Russian Federation.

Canada Unveils Sweeping New Russia Sanctions Targeting Trade Sanctions Evasion and Key Industries

Canada Unveils Sweeping New Russia Sanctions Targeting Trade, Sanctions Evasion and Key Industries

Alison G. FitzGerald

International Arbitration Lawyer at Bennett Jones Ottawa

It has been a tumultuous spring for businesses involved in trade between Canada and the United States. This blog rounds up the latest frequently asked questions on Canada-US tariffs, including revised guidance issued on May 20, 2025 by the Canada Border Services Agency (CBSA) that clarifies the agency's interpretation of the exemptions from surtaxes on importations of US goods.

How Do I Get Out of This

How Do I Get Out of This? New Guidance on Eligibility for Tariff Remissions and Support Programs for Canadian Businesses

On February 1, 2025, US President Donald Trump issued an <a rel="noopener noreferrer" href="https://www.whitehouse.gov/presidential-actions/2025/02/imposing-duties-to-address-the-flow-of-illicit-drugs-across-our-national-border/" target="_blank" style="text-align: justify;">Executive Order</a> announcing a 25% tariff on imports of most Canadian goods and a 10% tariff on Canadian energy products in addition to any tariffs currently in place. The stated justification for the measures was an alleged national security emergency caused by illegal fentanyl imports and migrant entry across the Canadian border. The tariffs were originally announced for Tuesday, February 4, 2025, but the United States delayed their entry into force for a month. The tariffs came into effect on March 4, 2025.

Canada Imposes 25 Percent Retaliatory Surtax on Certain US Goods

Canada Imposes 25% Retaliatory Surtax on Certain US Goods

John D. van Gent

Commercial Real Estate Finance Lawyer | Lending & Credit

Quinn Rozwadowski

Articling Student at Bennett Jones in Toronto

Articling Student

This article examines a common misconception in mortgage lending: the perceived need for guarantees from beneficial owners and general partners. It explains why such guarantees are typically unenforceable due to fundamental principles of agency and guarantee law. The piece also outlines clearer, more effective approaches to structuring mortgage loan relationships.

Would The Real Guarantor Please Stand Up

Andrew N. Disipio

Mining & Corporate Finance Lawyer | M&A, Equity & Debt Deals

Geoffrey P. Stenger

Energy, Infrastructure & Construction Lawyer | Bennett Jones Calgary

Partner 

Alexis Fol

Project Development, Energy and Infrastructure Lawyer at Bennett Jones Montreal

Canada&rsquo;s M&amp;A market entered 2026 with moderated activity but sustained underlying strength, as dealmakers adopted a more selective and strategic approach. Large transactions drove a significant share of total value, with energy, mining and infrastructure leading activity. As regulatory clarity improves and investor confidence builds, the market is well positioned for increased dealmaking through the remainder of the year.

Canadas Q1 2026 MA Landscape

Large Transactions and Sector Concentration Shape Early-2026 Dealmaking

Canada's Q1 2026 M&A Landscape

Artem N. Barsukov FCIArb

International Arbitration Lawyer

Edward W. Hulshof

Commercial Litigation Lawyer at Bennett Jones Vancouver

Associate

Paige Lutz

Articling Student at Bennett Jones Vancouver

The Alberta Court of Appeal clarified that broadly worded arbitration clauses can extend to statutory claims, including those under the Tort-Feasors Act. Overturning the uncertainty created by Orica, the Court confirmed that parties will be held to their agreement to arbitrate, even where claims arise by operation of law. The decision reinforces commercial certainty and helps avoid parallel proceedings and inconsistent outcomes.

Alberta Court of Appeal Provides Antidote to Consternation on Scope of Arbitration Clauses

Anu Nijhawan

M&A, Corporate Financing and International Tax Lawyer at Bennett Jones Calgary

Lead Director and Partner

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

Talia K. Bregman

Management-side Employment Lawyer at Bennett Jones Toronto

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

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

Pavan Pasha

Commercial Litigation Lawyer at Bennett Jones Toronto

In Cervantes v. Pizza Nova Take Out Ltd., the Ontario Divisional Court clarified that civil conspiracy claims must allege an agreement or common design among defendants. The Court held that compliance with a franchisor&rsquo;s requirements alone does not constitute conspiracy. This decision reinforces the need for precise pleadings and upholds the principle of corporate separateness in class action claims.

No Agreement No Conspiracy Ontario Court Affirms Civil Conspiracy Requires a Pleaded Agreement

No Agreement, No Conspiracy: Ontario Court Affirms Civil Conspiracy Requires a Pleaded Agreement

2022 Amendments to the Harmonized System in Canada

From the Same Authors