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Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Partner

Andrew Young

Tax Lawyer at Bennett Jones Toronto

Associate

Antoine Messervier

Tax Lawyer at Bennett Jones Vancouver

This January 2026 edition of Bennett Jones on Tax Disputes highlights recent Canadian tax litigation, including key decisions on directors&rsquo; liability limitation periods, arrears interest on reassessments, and compliance orders. The featured cases emphasize the courts&rsquo; focus on statutory interpretation, procedural fairness, and taxpayer diligence, while offering practical guidance for managing dispute risk and financial exposure.

Bennett Jones on Tax Disputes Issue 40 January 2026

Bennett Jones on Tax Disputes: January 2026

Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Zachary Thacker

Canada has proposed amendments to its employee ownership trust (EOT) rules that improve clarity, reduce risks from disqualifying events, and expand access to the C$10 million capital gains deduction. These changes make EOTs a more practical and attractive succession planning tool for business owners.

New Legislative Proposals Boost the Appeal of Employee Ownership Trusts

Greg M. Johnson

Energy Industry Corporate Tax, Reorganization, M&A and Private Equity Lawyer at Bennett Jones Calgary

Brendan Sigalet

Part II focuses on the practical application of the Clean Technology, Clean Hydrogen, Clean Technology Manufacturing and Clean Electricity ITCs—many of which were enacted in 2024 through Bill C-59 and Bill C-69. The authors also examine the soon-to-be-legislated EV supply chain ITC

Climate Change Initiatives

Climate Change Initiatives: Selected Recent Changes and the Application of Existing Tax Principles to Clean Energy—Part 2

Wesley Novotny, Wade Ritchie and Zachary Thacker write in <a rel="noopener noreferrer" href="https://www.law360.ca/ca/employment/articles/2300571/a-new-chapter-in-business-succession-the-emergence-of-employee-ownership-trusts" target="_blank">Law360 Canada</a> on Employee Ownership Trusts and the benefits they offer to employees and business owners.

A New Chapter in Business Succession The Emergence of Employee Ownership Trusts

A New Chapter in Business Succession: The Emergence of Employee Ownership Trusts

Sarah E. Gilbert

Regulatory, Environmental and Health and Safety Lawyer at Bennett Jones Toronto

Julia E. Schatz

Commercial Litigation, Agribusiness, Arbitration, Real Estate, Construction and Environmental Litigation at Bennett Jones Toronto

Partner 

Gatlin Smeijers

Environmental Lawyer at Bennett Jones Toronto

On December 31, 2025, the Federal Government published the Prohibition of Certain Toxic Substances Regulations, 2025 under the Canadian Environmental Protection Act, 1999. When they come into effect on June 30, 2026, the 2025 Regulations will repeal and replace the Prohibition of Certain Toxic Substances Regulations, 2012. The Federal Government published a proposed version of the 2025 Regulations in 2022 for public consultation.

Federal Government Publishes Prohibition of Certain Toxic Substances Regulations

Federal Government Publishes Prohibition of Certain Toxic Substances Regulations, 2025

William S. Osler KC

Capital Markets, Securities, M&A and Corporate Governance Lawyer at Bennett Jones Calgary

Drew C. Broughton

Corporate Commercial and M&A Lawyer at Bennett Jones Calgary

Audrix Arce

Articling Student

Recent changes to the Commissioner of Lobbying&rsquo;s interpretation of the federal Lobbying Act significantly lower the threshold for mandatory lobbyist registration. As of January 2026, organizations may be required to register if employees collectively spend as little as eight hours lobbying within a four-week period, including preparation and written communications. This update has important compliance implications for corporations and other organizations engaging with federal public office holders.

Expanded Federal Lobbyist Registration Requirements

Natalia E. Iamundo

Commercial Real Estate Lawyer at Bennett Jones Toronto

Alixe A.L. Cameron

Corporate Commercial and Real Estate Lawyer at Bennett Jones Calgary

Troy Mack

Corporate Commercial Lawyer at Bennett Jones Calgary

Rights of first refusal and rights of first offer are often used interchangeably, but they carry very different legal consequences in Alberta land transactions. This post explains how Alberta legislation and case law treat each right, why only a ROFR can support a caveat, and what parties should consider when structuring agreements to protect their interests.

Right of First Refusal vs Right of First Offer in Alberta Land Transactions

Right of First Refusal vs. Right of First Offer in Alberta Land Transactions 

Edward (Ted) Yoo

Intellectual Property Lawyer and Canada/US Patent and Trademark Agent at Bennett Jones Edmonton

Partner, Patent Agent, Trademark Agent

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Joshua Kim

Articling Student at Bennett Jones in Edmonton

The Alberta Court of King&rsquo;s Bench decision in SHAC Solutions Inc v Guenther confirms that intellectual property includes confidential processes, trade secrets and institutional know-how. The Court&rsquo;s injunction highlights the power of confidentiality agreements and the irreparable harm that can result from misuse of confidential information.

Protecting Your Proprietary Information Lessons from SHAC Solutions Inc v Guenther

Protecting Your Proprietary Information: Lessons from SHAC Solutions Inc v Guenther

Shahrose Javed

Lawyer at Bennett Jones Toronto

Andrew L. Jeanrie

Commercial Real Estate and Infrastructure Development Lawyer at Bennett Jones Toronto

Inclusionary zoning is a planning tool that requires certain new residential developments to include a prescribed percentage of affordable housing units.&nbsp;IZ was introduced as a unique zoning tool for Ontario&mdash;it would use zoning bylaws not only to dictate the uses permitted in a given area, but also as a tool to control the market price of what that zoning permits. 
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Ontario Moves to Pause Inclusionary Zoning Obligations

Inclusionary Zoning in Ontario: Ontario Moves to Pause Inclusionary Zoning Obligations 