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Anu Nijhawan

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

Simon P. Crawford

Leading Commercial Real Estate Lawyer at Bennett Jones Toronto

Dana Talucci

Corporate Commercial Practice at Bennett Jones Toronto

Associate

A court decision on the sale of mixed-use property highlights the risks of failing to allocate purchase price between residential and commercial portions for HST purposes. The ruling underscores the importance of precise drafting and obtaining representations to avoid uncertainty and tax disputes.

Mixed-Use Mixed Signals Why Purchase Price Allocations Matter

Mixed-Use, Mixed Signals: Why Purchase Price Allocations Matter

John (Jay) A. Winters

Tax Lawyer at Bennett Jones Calgary

Patrick T. Maguire KC

Energy & Project Development Lawyer | Oil, Gas & Power

Vice Chair and Partner

Mark S. Powell

Trading and Derivatives Lawyer at Bennett Jones Calgary

Partner 

For years, there has been significant uncertainty as to whether a particular emissions offset or carbon credit meets the definition of "emission allowance" for GST/HST purposes. If an emission offset or carbon credit is "emission allowance", then the normal GST/HST rules don't apply&mdash;rather, the seller does not charge GST/HST and the purchaser is required to self-assess it.&nbsp;

GST HST on Alberta TIER Emission Offsets and Credits

CRA States TIER Emission Offsets are also "Emission Allowances"

GST/HST on Alberta TIER Emission Offsets and Credits

New federal tax rules effective January 1, 2024 deny expense deductions for short-term rental properties that do not comply with provincial or municipal laws. The changes heighten enforcement risk by allowing the CRA to deny deductions indefinitely, in addition to existing penalties. This blog explains the new deduction denial rules, key exceptions and compliance considerations for short-term rental operators.

Comply or Lose Your Tax Deductions

Comply or Lose Your Tax Deductions: New Income Tax Act Rules Target Short-Term Rental Landlords

Jacob Schroeter

Commercial Transactions Lawyer at Bennett Jones Toronto

Quinn Rozwadowski

Articling Student at Bennett Jones in Toronto

Articling Student

This article examines the Ontario Court of Appeal&rsquo;s decision in McDonald&rsquo;s v. North Elgin, confirming that landlords cannot terminate long-term leases due to missing Planning Act consent where the approval process remains ongoing. It highlights the importance of &ldquo;saving clauses,&rdquo; cooperation obligations, and the retroactive curing effect of consent under the Planning Act. The decision reinforces that parties must honour their contractual commitments despite administrative delays.

Anchored Down Long Term Leases and the Limits on Landlord Exit Rights

Anchored Down:  Long-Term Leases and the Limits on Landlord Exit Rights

David J. Wahl, FCIArb

Construction Arbitration & Litigation Lawyer at Bennett Jones Calgary

Christopher Petrucci

Commercial Litigation Lawyer at Bennett Jones Calgary

Brian P. Reid

Construction & Energy Litigation Lawyer

The Alberta Court of King&rsquo;s Bench in Phoenix Treatment Systems Ltd v 1924613 Alberta Ltd confirmed that not all activities qualify as lienable work capable of extending lien deadlines under the Prompt Payment and Construction Lien Act. The decision reinforces that only work sufficiently connected to the construction process will extend the registration period. Parties should take care to accurately identify the last day of lienable work, as errors may invalidate an otherwise enforceable lien.

Not All Work Will Extend the Lien Period

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

J. Sébastien A. Gittens

Technology Lawyer & Trademark Agent

David Wainer

Commercial Transactions Lawyer at Bennett Jones Calgary

The recent decision by Anthropic to temporarily withhold public release of its powerful new artificial intelligence model, Claude Mythos (Mythos), is a stark reminder of how cybersecurity must rapidly evolve to keep pace with AI.

AI Powered Cyber Threats Are Changing the Risk Equation Are Your Vendors Ready

AI-Powered Cyber Threats Are Changing the Risk Equation—Are Your Vendors Ready?

John D. van Gent

Commercial Real Estate Finance Lawyer | Lending & Credit

This article examines a common misconception in mortgage lending: the perceived need for guarantees from beneficial owners and general partners. It explains why such guarantees are typically unenforceable due to fundamental principles of agency and guarantee law. The piece also outlines clearer, more effective approaches to structuring mortgage loan relationships.

Would The Real Guarantor Please Stand Up

Andrew N. Disipio

Mining & Corporate Finance Lawyer | M&A, Equity & Debt Deals

Geoffrey P. Stenger

Energy, Infrastructure & Construction Lawyer | Bennett Jones Calgary

Alexis Fol

Project Development, Energy and Infrastructure Lawyer at Bennett Jones Montreal

Canada&rsquo;s M&amp;A market entered 2026 with moderated activity but sustained underlying strength, as dealmakers adopted a more selective and strategic approach. Large transactions drove a significant share of total value, with energy, mining and infrastructure leading activity. As regulatory clarity improves and investor confidence builds, the market is well positioned for increased dealmaking through the remainder of the year.

Transfer Pricing in the Time of COVID-19

From the Same Authors

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

Mixed-Use, Mixed Signals: Why Purchase Price Allocations Matter

GST/HST on Alberta TIER Emission Offsets and Credits

Latest Insights

Anchored Down: Long-Term Leases and the Limits on Landlord Exit Rights

Not All Work Will Extend the Lien Period

AI-Powered Cyber Threats Are Changing the Risk Equation—Are Your Vendors Ready?

Would The Real Guarantor Please Stand Up

Stay Informed. Stay Ahead.