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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

Daron K. Naffin

Energy, Environmental/Regulatory and Expropriation Lawyer at Bennett Jones Calgary

Tim Myers

Regulatory, Environmental, Aboriginal and Expropriation Lawyer at Bennett Jones Calgary

Thomas Machell

Regulatory Lawyer at Bennett Jones Calgary

The Alberta Energy Regulator has released new editions of Directive 071 and Manual 026, significantly expanding emergency preparedness and response requirements. This post outlines the key changes, including mandatory Emergency Management Programs, expanded scope across resource sectors, enhanced hazard analysis standards, and what approval holders should do ahead of the February 2, 2026 effective date.

Alberta Energy Regulator Announces New Editions of Directive 071 and Manual 026

David R. McKinnon

Energy & Environmental Litigation, Commercial Disputes, and Health Law at Bennett Jones Calgary

Navdeep Kaur

Commercial Litigation Lawyer at Bennett Jones Calgary

Ellen Forsyth

The Alberta Court of King's Bench stood firm on its commitment to address delays and improve efficiency in Alberta's civil justice system. In Boucher v Bailey, 2025 ABKB 384, the Court dismissed the plaintiffs' request to adjourn a 31-day trial due to its counsel being double booked with another trial in another jurisdiction. The Court held that adjourning the trial as requested would cause prejudice to the justice system, including sub-optimal use of judicial resources and negatively affecting the public's confidence in the administration of justice.

Trial Dates Are Final Alberta Courts Confirm Commitment to Swift Justice

Trial Dates Are Final: Alberta Courts Confirm Commitment to Swift Justice

Ethan Z. Schiff

Commercial Litigation Lawyer at Bennett Jones Toronto

Morgan Sutherland

Lawyer at Bennett Jones Toronto

Associate 

Health Canada has released a Notice of Intent proposing new safety requirements for certain lithium-ion battery consumer products under the CCPSA. The proposed framework would introduce mandatory safety standards, with exemptions for specific regulated products, and is now open for stakeholder consultation until February 14, 2026.

Incoming Lithium Ion Battery Regulations Health Canada Wants to Hear from You

Incoming Lithium-Ion Battery Regulations—Health Canada Wants to Hear from You 

Serge Dupont

Senior Advisor at Bennett Jones Ottawa

Senior Advisor

The U.S. and global economies proved resilient in 2025. There were reasons, particularly around U.S. President Donald Trump&rsquo;s April 1 &ldquo;Liberation Day,&rdquo; to fear a global trade war or corrections in financial markets that would cause a recession in the United States and a sharp slowing of the global economy. In fact, while growth in the United States and most major economies slowed in 2025, other policy and market factors offset at least in part the early effect of disruptive policies by the U.S. administration. The United States&rsquo;s trading partners chose to avoid an all-out trade war, and most negotiated some form of accommodation with President Trump.

Economic Outlook 2026

Adapting to a New World: From Ambition to Investment

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Stephen D. Burns

Technology Lawyer, Intellectual Property Lawyer at Bennett Jones Calgary

Partner, Trademark Agent

Stephen Thaler has appealed the Commissioner of Patents&rsquo; refusal to recognize his AI system, DABUS, as an inventor under the Patent Act. The case raises legal and practical questions as AI systems play a growing role in generating novel inventions. The outcome could influence how Canadian innovators protect AI-driven discoveries, particularly in pharmaceutical R&amp;D.

Appeal Filed Thaler Challenges Refusal to Recognize AI

Appeal Filed: Thaler Challenges Refusal to Recognize AI as an Inventor on a Patent—Implications Beyond Inventorship

Transfer Pricing in the Time of COVID-19

Authors


Bennett Jones Article Transfer Pricing in the Time of COVID-19 February 19, 2021 Authors Hennadiy KutsenkoAssociate Claire Kennedy and Hennadiy Kutsenko write in Canadian Accountant on recently released guidance from the Organization for Economic Development and Cooperation (OECD) on COVID-19-impacted transfer pricing, drawing attention to relevant statements by the Canada Revenue Agency (CRA). Share by Email Social Media Download Download Subscribe Republishing Requests For permission to republish this or any other publication, contact Peter Zvanitajs at ZvanitajsP@bennettjones.com. For informational purposes only This publication provides an overview of legal trends and updates for informational purposes only. For personalized legal advice, please contact the authors. Authors Hennadiy Kutsenko, Associate Toronto • 416.777.6441 • kutsenkoh@bennettjones.com