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Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Sophie Virji

The <a href="https://www.budget.canada.ca/2023/home-accueil-en.html">2023 Canadian Federal Budget</a>, released March 28, 2023 (Budget 2023), proposes significant amendments to expand the application of Canada's general anti-avoidance rule. The government has invited the public to submit written comments on the proposed amendments by May 31, 2023.

Budget 2023 Proposes Significant Amendments to Canadas General Anti Avoidance Rule

Budget 2023 Proposes Significant Amendments to Canada's General Anti-Avoidance Rule

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

The 14th edition of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, includes articles on (1) the impact of case law in the area of document disclosure related to policy relied upon by the Minister of National Revenue in raising an assessment pursuant to the general anti avoidance rule and (2) Rule 58 of the Tax Court of Canada Rules (General Procedure) and the pronouncements made by the Federal Court of Appeal in its recent decisions, including 632738 Alberta Ltd. v Canada 2021 FCA 43. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.

Bennett Jones on Tax Disputes May 2021

Bennett Jones on Tax Disputes - May 2021

The Minister of National Revenue issued an order on August 31, 2020. This is the first order issued under the Time Limits and Other Periods Act (COVID-19) (TLOPA). The August 31 Order extends the time limit to reassess taxpayers and certain filing deadlines under the Income Tax Act (Canada) (ITA) and under the Excise Tax Act (ETA).

Rules of Reassessment The First Order is Issued Under the Time Limits and Other Periods Act COVID

Rules of Reassessment: First Order Issued Under the Time Limits and Other Periods Act (COVID-19) 

On July 27, 2020, the Time Limits and Other Periods Act (COVID-19) (TLOPA), respecting timelines under the Income Tax Act (ITA) and the Tax Court of Canada Act (TCCA), came into force when Bill C-20 received Royal Asset. The legislation has not changed since it was first introduced on June 10, 2020, as part of Bill C-17.

Limitation Periods for Tax Disputes Might Now Be Extended

Simon Grant

Banking & Finance Lawyer, Fintech Lawyer at Bennett Jones Toronto

Partner 

Jessica B. Horwitz

International Trade Lawyer, Customs Lawyer, Regulatory Lawyer, Anti-Corruption and Economic Sanctions Lawyer at Bennett Jones Toronto

Andrew Bozzato

Corporate, M&A, Securities Lawyer at Bennett Jones Toronto

FINTRAC imposed a record $176.9 million penalty on cryptocurrency exchange Cryptomus for thousands of AML/KYC violations. The case underscores regulators&rsquo; increasing focus on compliance, with additional sanctions from the BCSC for operating without registration. Exchanges serving Canadian clients must ensure strict adherence to AML, KYC and securities laws to avoid similar consequences.

176 9 million fine against cryptocurrency exchange from FINTRAC demonstrates costs of non compliance

C$176.9 Million Fine Against Cryptocurrency Exchange From FINTRAC Demonstrates Costs of Non-Compliance

David J. Wahl, FCIArb

Construction Arbitration & Litigation Lawyer at Bennett Jones Calgary

Christopher Petrucci

Commercial Litigation Lawyer at Bennett Jones Calgary

Alex Payne

Commercial Litigation Lawyer at Bennett Jones Toronto

The Ontario Superior Court in Feldt Electric Ltd v Gorbern Mechanical Contractors held that non-compliance with an adjudicator&rsquo;s determination does not automatically invalidate a lien. The decision underscores the importance of jurisdiction and procedural fairness in construction disputes under Ontario&rsquo;s prompt payment and adjudication regime.

Liening on Fairness

Lorelei Graham

Food and Agribusiness Lawyer, IP Lawyer, Litigation Lawyer at Bennett Jones Toronto

Michelle Galati

Corporate Commercial and Securities Lawyer at Bennett Jones Toronto

Investment in agribusiness experienced a boom in the early 2020s, when investor enthusiasm for food security, supply chain resilience and agricultural innovation surged in the wake of the COVID-19 pandemic. Venture capital deployed unprecedented levels of funding into agrifood technology, while private equity groups targeted food processing, logistics and packaging platforms. At its peak, Canadian venture funding across the economy reached record highs in 2021 and 2022, and agribusiness was a direct beneficiary of that exuberance.

AI and Tech Are Powering Agribusiness Deal Flow

Kwang Lim

Corporate and Securities Lawyer at Bennett Jones Vancouver

Vancouver Managing Partner

Angela Blake

M&A, Securities and Corporate Finance Lawyer at Bennett Jones Toronto

Laura James

Corporate Lawyer at Bennett Jones Vancouver

M&amp;A activity in Canada rebounded in Q3 2025, with total deal value rising sharply year-over-year. Our update explores shifting deal structures, the rise of earnouts, cross-border dynamics, and the sectors driving growth.

Canadas Q3 2025 MA Landscape

Canada's Q3 2025 M&A Landscape

Dominique Carli

Commercial Transactions Lawyer at Bennett Jones Toronto

Wittington Investments has launched a C$100 million fund to support Canadian food producers with equity or debt financing. Success depends on legal readiness, from IP protection to governance, ensuring businesses are prepared to attract and secure investment.

Legal Readiness for Food Producers Navigating Wittington Investments C100M Fund

Legal Readiness for Food Producers: Navigating Wittington Investments’ C$100M Fund

Old News, New Trend: Personal Services Businesses on the Rise

From the Same Authors