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Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Associate

Greg M. Johnson

Energy Tax & Corporate Lawyer | M&A, Reorganizations & PE

Partner

Luke Morrison

Energy Project Development, M&A, and Commercial Transaction Lawyer at Bennett Jones Calgary

The federal government released the Spring Economic Update (SEU) on April 28, 2026, with the stated purpose of advancing its goal of building a stronger, more independent and resilient Canadian economy. Of particular interest to energy and clean-technology businesses, the SEU introduces several measures aimed at accelerating investment in low-carbon infrastructure.

Spring Economic Update Expands Canadas Carbon Capture Tax Credit Regime

Spring Economic Update Expands Canada's Carbon Capture Tax Credit Regime to Include Enhanced Oil Recovery

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Wade Ritchie

The principal purpose test in the OECD Multilateral Instrument has attracted significant academic attention but, until now, no judicial commentary.&nbsp; In this article, Jared Mackey and Wade Ritchie take a deep dive into what is understood to be the world&rsquo;s first decision on the principal purpose test: SC Lowy P.I. (Lux) S.A.R.L., Luxembourg v. Assistant Commissioner of Income Tax, decided by the Delhi Bench of India's Income Tax Appellate Tribunal.&nbsp;

Jared Mackey and Wade Ritchie Analyze the SC Lowy Case

Jared Mackey and Wade Ritchie Analyze the SC Lowy Case—A Landmark Ruling on the MLI Principal Purpose Test

Wesley R. Novotny

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

<p>Article 4(1) of Canada’s income tax treaties defines a “resident” of a Contracting State to mean a person who is subject to comprehensive tax in that State “by reason of” various criteria, such as domicile, residence, place of management or any other criterion of a similar nature.</p>

Deemed US Corporation not a US Treaty Resident

Deemed U.S. Corporation not a U.S. Treaty Resident: HRMC v. GE Financial Investments Ltd.

J. Sébastien A. Gittens

Technology Lawyer & Trademark Agent

Partner, Trademark Agent

Ruth E. Promislow

Privacy, Cybersecurity & AI Lawyer

Caroline Poirier

IT, Privacy & Data Protection Lawyer

On June 15, 2026, the federal government introduced Bill C-36 to modernize Canada&rsquo;s federal private sector privacy laws and continue the implementation of <em>Canada's National Artificial Intelligence Strategy: AI for All</em>.

Bill C 36 and Canadian Privacy Reform

Five Things Businesses Should Know Now

Bill C-36 and Canadian Privacy Reform

Christine Plante

Employment Lawyer | HR Legal Counsel

Sara G. Parchello

Employment Lawyer at Bennett Jones Toronto

Tami Oguntona

Articling Student at Bennett Jones in Calgary 

Articling Student 

Bill C-31 proposes significant amendments to the Canada Labour Code that would prohibit most post-employment non-compete clauses and potentially other employment-related restrictions in federally regulated workplaces. While the legislation has not yet been enacted, employers should begin assessing the potential impact of the proposed changes, including the limited exemptions available for certain business transactions and senior executive roles.

Restricting Covenants in Federal Workplaces

Proposed Updates to Canada Labour Code Expected To Prohibit Post-Employment Restrictive Covenants

Suzie Suliman

Commercial Transactions Lawyer at Bennett Jones Toronto

Associate, Trademark Agent

The 2025 GPEN Sweep highlights growing global scrutiny of how digital platforms handle children&rsquo;s personal information, revealing increased data collection alongside limited safeguards. While improvements have been made in areas such as account deletion, significant gaps remain in effective age assurance, transparency, and protective design. The findings signal that regulators are likely to intensify guidance and enforcement efforts to better protect children&rsquo;s privacy online.

Global Privacy Sweep Highlights Growing Expectations for Childrens Privacy Online

Global Privacy Sweep Highlights Growing Expectations for Children's Privacy Online

Nina Butz

Litigation Lawyer at Bennett Jones Toronto

Jackson Spencer

Commercial Litigation Lawyer at Bennett Jones Vancouver

This article highlights recent decisions demonstrating courts&rsquo; strict approach to certifying privacy class actions in Canada. It shows how failures to establish an identifiable class, viable claims, or compensable harm can be fatal at certification. The rulings reaffirm courts&rsquo; gatekeeping role and signal continued challenges for plaintiffs advancing privacy-based claims.

Courts show Continued Commitment to Closely Scrutinizing Proposed Privacy Class Actions

Recent Decisions Reinforce Certification Challenges

Courts Continue Close Scrutiny of Privacy Class Actions

Emrys Davis

Competition & Antitrust Litigation Lawyer

Ana Nizharadze

Commercial Litigation Lawyer at Bennett Jones Toronto

This article examines the growing wave of drip pricing class actions following recent amendments to the Competition Act. It analyzes key Federal Court decisions that clarify how courts assess &ldquo;unattainable prices,&rdquo; fixed and obligatory fees, and damages at the certification stage. With several appeals and new cases underway, these rulings offer early guidance on how disclosure obligations may evolve in 2026 and beyond.

Dissenting Shareholders in Amalgamations

From the Same Authors