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Anu Nijhawan KC

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

Partner

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

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

Incentivizing employees is a critical component of most business strategies. Employers may implement arrangements for deferred cash bonuses, often subject to the satisfaction of certain criteria. From a tax perspective, the efficacy of any such arrangement requires that no tax be payable prior to the time an individual receives a cash payout. To ensure that result, it is critical to avoid the application of the "salary deferral arrangement" rules under the Income Tax Act (Canada).

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

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Roseann Caldwell

Canadian and United States Patent Agent at Bennett Jones Calgary

Patent Agent

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

This update analyzes recent Patent Appeal Board decisions to identify trends in the allowance of fintech and financial services patents in Canada. It shows that patentable claims typically frame innovations as technical solutions&mdash;such as improving computing efficiency or integrating specialized hardware&mdash;rather than purely business methods. These trends align with post-Dusome guidance and provide practical insight into how fintech inventions can meet patent eligibility requirements.

Fintech Patents Allowance Trends At The Canadian Patent Appeal Board

Part 2 Fintech Patents: Allowance Trends At The Canadian Patent Appeal Board

Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Associate

Greg M. Johnson

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

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

This update reviews the Federal Court&rsquo;s *Dusome* decision and CIPO&rsquo;s new guidance on patent eligibility for computer-implemented inventions in Canada. It highlights a shift toward purposive claim construction and clarifies that fintech innovations may be patentable where they demonstrate a practical application or improve computer functionality. The guidance offers greater predictability for applicants, particularly in financial technology contexts. 
<div>&nbsp;</div>

Fintech Patents New Eligibility Guidance In Canada

Part 1 Fintech Patents: New Eligibility Guidance In Canada

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

In Pedersen v. Advanced Bionics LLC, the Ontario Superior Court of Justice certified a medical device class action but restricted damages to direct medical consequences to satisfy Ontario&rsquo;s predominance requirement. The decision reflects the court&rsquo;s willingness to narrow claims and class definitions to align with the province&rsquo;s stricter certification framework. It also signals potential limits on broader damages&mdash;such as socio-economic losses&mdash;where individualized issues would otherwise outweigh common ones.

Ontario Superior Court Limits Damages Claims

Ontario Superior Court Limits Damages Claims in Certifying Personal Injury Medical Device Class Action

Gary S.A. Solway

Technology, Media & Corporate Lawyer | Governance

Matthew Flynn

Technology Transaction Lawyer at Bennett Jones Toronto

Artificial intelligence has entered a new phase: models can take actions&mdash;deploy code, interact with enterprise systems and operate through automated agents&mdash;with real-world consequences. AI is no longer just a technical capability; it is a core governance priority.

The 2010 Federal Budget: Impact on the Taxation of Employee Stock Options

From the Same Authors

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

Tax Considerations on the Repayment of Discounted Foreign Currency Obligations

Incentivizing Employees: Avoiding a Salary Deferral Arrangement

Latest Insights

Fintech Patents: Allowance Trends At The Canadian Patent Appeal Board

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

Fintech Patents: New Eligibility Guidance In Canada

Ontario Superior Court Limits Damages Claims in Certifying Personal Injury Medical Device Class Action

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