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Anu Nijhawan

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

Partner

Hennadiy Kutsenko

Tax lawyer at Bennett Jones Toronto

Associate

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

On November 30, 2023, the federal government introduced Bill C-59, Fall Economic Statement Implementation Act, 2023, which included proposed amendments to the Income Tax Act (Canada) to implement changes respecting the treatment of retirement compensation arrangements that had previously been announced as part of 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>.

Supplemental Pension Plans Secured with a Letter of Credit may Soon Receive Much Anticipated

Supplemental Pension Plans Secured with a Letter of Credit may Soon Receive Much Anticipated Refundable Tax Relief

On June 22, 2023, <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.parl.ca/DocumentViewer/en/44-1/bill/C-47/royal-assent" target="_blank">Bill C-47 received royal assent</a>, implementing a variety of amendments to the Income Tax Act (Canada) and its regulations tabled as part of the 2023 Federal Budget.

Correcting Contribution Errors in Respect of Defined Contribution Pension Plans

Correcting Contribution Errors in Respect of Defined Contribution Pension Plans—New Rules Now in Force

Matthew Flynn

Technology Transaction Lawyer at Bennett Jones Toronto

Simon Grant

Banking & Finance Lawyer, Fintech Lawyer at Bennett Jones Toronto

Partner 

Kwang Lim

Corporate and Securities Lawyer at Bennett Jones Vancouver

Vancouver Managing Partner

In Bennett Jones' quarterly Fintech in Canada update, our fintech lawyers address timely issues shaping the industry. In this Q1 2023 update, we look at new and developing federal policies, what's new in the regulation of payment services, crypto-asset trading and stable coins, crypto crime, Canadian and global trends in M&A and corporate finance and the impact on fintech companies and investors.

Fintech in Canada Q1 2023 A Pivotal Moment

Fintech in Canada Q1 2023: A Pivotal Moment

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

Ruth E. Promislow

 Data Security and Privacy, Commercial Litigation Lawyer at Bennett Jones Toronto

Caroline Poirier

Information Technology, Privacy and Data Protection Lawyer at Bennett Jones Montreal

Suzie Suliman

Commercial Transactions Lawyer at Bennett Jones Toronto

Associate, Trademark Agent

Canadian privacy regulators found TikTok improperly collected children&rsquo;s data and lacked valid consent. TikTok will implement new privacy measures, emphasizing stronger protections for youth and transparency under Canadian law.

Joint Privacy Commissioner Investigation of TikTok Key Take Aways

Joint Privacy Commissioner Investigation of TikTok Key Take-Aways

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Antoine Messervier

Tax Lawyer at Bennett Jones Vancouver

Andrew Young

Tax Lawyer at Bennett Jones Toronto

Issue 38 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes several articles from members of Bennett Jones&rsquo; Tax group.

Bennett Jones on Tax Disputes Issue 38 September 2025

Bennett Jones on Tax Disputes: September 2025

Lorelei Graham

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

It is clear that the global push for green innovation is no longer just aspirational, it is structural. Over the past decade, countries around the world have implemented a mosaic of policies to accelerate environmentally friendly technologies, many of which intersect with intellectual property. But intellectual property (IP) is just one piece of a much larger innovation puzzle.
Increasingly, we see that financial incentives, regulatory frameworks and IP protections are working in tandem to drive green agri-tech. Incentives can include tax credits, substantial grants supporting climate-smart agriculture, subsidies for carbon farming, or &ldquo;patent box&rdquo; regimes offering reduced tax rates on income from green IP, all of which then shape the behavior of startups and researchers alike. However increasingly the conversation is expanding beyond patents and grants into including carbon markets.

Fast Tracks and Green Gaps Part V

Fast Tracks and Green Gaps Part V: From Carrots to Carbon Credits: How the World is Powering Green Agri-Tech Beyond IP

Christopher A. Travascio

Corporate Commercial and Technology, Media and Entertainment Lawyer at Bennett Jones Toronto

Jung Kuo (John) Ra

Corporate Commercial Lawyer at Bennett Jones Toronto

The latest PitchBook Global Private Market Fundraising Report highlights key trends shaping private capital markets in the first half of 2025. This article examines shifts in regional fundraising dynamics, the continued strength of private debt, the growing scale of secondaries, and challenges facing private equity&mdash;particularly for emerging managers. With capital increasingly concentrated among experienced fund managers, the report offers valuable insights for sponsors navigating fundraising, dealmaking, and portfolio strategy in an evolving market environment.

Transfer Pricing in the Time of COVID-19

From the Same Authors