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Barbara J. Kimmitt KC

Wills, Estates & Trusts Lawyer | Estate Planning & Mediation

Partner

Katherine Klein

Private Wealth & Estates Lawyer at Bennett Jones Calgary

Associate

Alberta has updated its legislation regarding testamentary and incapacity planning to allow the remote execution of wills, powers of attorney, and personal directives, eliminating previous time restrictions. While initially introduced as a temporary measure during COVID to accommodate distancing and travel restrictions for medical reasons, remote execution of these documents is now permanently permitted. In other words, wills, powers of attorney, and personal directives may now be signed remotely for any reason, without medical justification. The legislation does not include any provisions respecting the use of electronic or digital signatures in the creation of testamentary and incapacity planning documents.

Alberta Permanently Adopts Remote Signing for Wills Powers of Attorney and Personal Directives

Alberta Permanently Adopts Remote Signing for Wills, Powers of Attorney and Personal Directives

Barbara J. Stratton KC

Medical Malpractice & Estates Litigator | Mediator

Edmonton Managing Partner

The Alberta Law Reform Institute (ALRI) issued its final report in January 2022, entitled "Family Maintenance & Support from the Estate of a Person Who Stood in the Place of Parent." The Report recommends that Alberta legislation should be changed to give rights to step-children against a deceased step-parent's estate. If the Alberta government adopts ALRI's recommendations, this would mean a significant change to the province's succession law.
Currently, lawyers can safely advise clients that step-children do not have a claim against their step-parent's estate. The report's recommendations would change that. The Wills & Succession Act of Alberta (WSA) is a consolidation of most of Alberta's laws that relate to what happens when a person dies. It includes provisions around what is required for a valid Will, what happens if a person dies without a Will (i.e. the intestacy provisions) and importantly, who may make a claim for support if the deceased person's Will, or the intestacy provisions, do not make "adequate provision for the proper maintenance and support" of a family member. These claims are commonly referred to as "family maintenance and support claims," or "FMS."

Alberta Law Reform Commission on Obligations to Step Children

Alberta Law Reform Commission on Obligations to Step-Children

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Greg M. Johnson

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

On November 26, 2021, the Supreme Court of Canada (the SCC) released its highly anticipated decision in <a href="https://www.canlii.org/en/ca/scc/doc/2021/2021scc49/2021scc49.html?autocompleteStr=2021%20SCC%2049%20&autocompletePos=1">Canada v Alta Energy Luxembourg SARL, 2021 SCC 49</a> [Alta Energy Lux], that addressed treaty-based holding structures and the application of the general anti-avoidance rule (GAAR). In a 6-3 majority, the SCC held that the GAAR did not apply to the transactions at issue which resulted in the taxpayer, Alta Energy Luxembourg S.A.R.L. (Alta Lux), not being subject to Canadian tax on the gain realized on the sale of its Canadian oil and gas subsidiary based on the provisions of Canada-Luxembourg Tax Treaty (the Lux Treaty).

Supreme Court of Canada Upholds Treaty Based Canadian Holding Structure

Supreme Court of Canada Upholds Treaty-Based Canadian Holding Structure

Recent changes to the "Medical Assistance in Dying" (MAID) provisions in the Criminal Code, allow medical or nurse practitioners in Canada to provide MAID to patients who request assistance in dying, who later lose the capacity to consent at the time MAID is administered. As well, it is no longer a prerequisite to MAID that death be "reasonably foreseeable". However, the law-makers remain undecided about how to treat mental illness in the context of MAID, and have essentially declined to make it available for Canadians diagnosed with dementia.

Doctor Assisted Suicide the Next Step of the Journey

Doctor Assisted Suicide: The Next Step of the Journey

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

Quinn Rozwadowski

Articling Student at Bennett Jones in Toronto

Articling Student

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

Partner 

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.

Canadas Q1 2026 MA Landscape

Large Transactions and Sector Concentration Shape Early-2026 Dealmaking

Canada's Q1 2026 M&A Landscape

Artem N. Barsukov FCIArb

International Arbitration Lawyer

Edward W. Hulshof

Commercial Litigation Lawyer at Bennett Jones Vancouver

Paige Lutz

Articling Student at Bennett Jones Vancouver

The Alberta Court of Appeal clarified that broadly worded arbitration clauses can extend to statutory claims, including those under the Tort-Feasors Act. Overturning the uncertainty created by Orica, the Court confirmed that parties will be held to their agreement to arbitrate, even where claims arise by operation of law. The decision reinforces commercial certainty and helps avoid parallel proceedings and inconsistent outcomes.

Alberta Court of Appeal Provides Antidote to Consternation on Scope of Arbitration Clauses

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

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

Barbara Kimmitt and Darcy Moch Recognized as Experts in Private Wealth Law

From the Same Authors