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Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Greg M. Johnson

Energy Industry Corporate Tax, Reorganization, M&A and Private Equity Lawyer at Bennett Jones Calgary

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

Darcy D. Moch KC

Partner 

The clock is ticking for multinational enterprises and private equity firms with investments in the Canadian resource sector as anti-treaty shopping measures in the OECD's Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) begin to take effect.

The Multilateral Instrument and Canadian Tax Planning Considerations

The Multilateral Instrument and Canadian Tax Planning Considerations: The Clock is Ticking

Thomas A. Bauer

M&A, Corporate Reorganization, and Income Trust Tax Lawyer at Bennett Jones Toronto

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

COVID Tax Updates from the Alberta Government and the CRA

COVID-19 Tax Updates from the Alberta Government and the CRA

On March 18, 2020, the federal government announced Canada's COVID-19 Economic Response Plan, containing a number of measures to be implemented by the Department of Finance to help manage the financial hardships Canadians are experiencing during the COVID-19 outbreak.

Canadas COVID19 Economic Response Plan

Canada's COVID-19 Economic Response Plan

Katherine Booth

Litigation Lawyer at Bennett Jones Vancouver

Jackson Spencer

Commercial Litigation Lawyer at Bennett Jones Vancouver

The BC Court of Appeal&rsquo;s decision in Syngenta AG v. Van Wijngaarden reaffirms that the rules of evidence are not relaxed at certification. The Court held that plaintiffs must rely on properly admissible, authenticated evidence and cannot use broad hearsay or unsourced documents to meet the &ldquo;some basis in fact&rdquo; standard.

BC Court of Appeal The Rules of Evidence Are Not Relaxed at Certification

BC Court of Appeal: The Rules of Evidence Are Not Relaxed at Certification 

Geoffrey P. Stenger

Project Development, Energy, Infrastructure and Construction Lawyer at Bennett Jones Calgary

Patrick T. Maguire KC

Leading Canadian and International Energy and Commercial Transaction Lawyer at Bennett Jones Calgary

Vice Chair and Partner

Hon. John R. Baird P.C.

Senior Advisor at Bennett Jones, Former Canadian Foreign Minister

Senior Business Advisor

The 10th annual National Energy Roundtable brought industry leaders, policymakers and innovators together to discuss how Canada can strengthen its global energy competitiveness. Key themes included reducing regulatory uncertainty to accelerate major projects, leveraging LNG to enhance economic prosperity, and positioning Canada&rsquo;s energy resources as strategic assets in an uncertain geopolitical landscape. Bennett Jones partners moderated panels exploring these opportunities and shared insights on how Canada can execute a winning strategy for long-term energy leadership.

Making Canadas Energy Sector More Competitive

Making Canada's Energy Sector More Competitive: Key Takeaways From the National Energy Roundtable

Kristopher R. Hanc

M&A and Capital Markets Lawyer at Bennett Jones Toronto

John Lawless

Private Equity, M&A, Corporate and Securities Lawyer at Bennett Jones Calgary

James D. Beeby

Corporate Finance, M&A, Private Equity and Venture Capital Lawyer

The Supreme Court of Canada has released its much-anticipated decision in Lundin Mining Corp. v. Markowich, 2025 SCC 39, clarifying the definition of a "material change" under securities law and providing guidance on when a public company must disclose information to the market. The decision will have broad implications for public companies, their directors, officers, shareholders and other market participants.

Supreme Court of Canada Clarifies Scope of Securities Disclosure Obligations for Material Changes

Shifting Grounds: Supreme Court of Canada Clarifies Scope of Securities Disclosure Obligations for "Material Changes"

William S. Osler KC

Capital Markets, Securities, M&A and Corporate Governance Lawyer at Bennett Jones Calgary

Mia Bacic

Corporate and Securities Lawyer at Bennett Jones Vancouver

Ali J. Naushahi

Securities, Corporate Finance, Mergers and Acquisitions and Mining Lawyer at Bennett Jones Toronto

The CSA&rsquo;s new online consultation tool offers a more efficient way for stakeholders to provide input on proposed securities regulations. Users can submit feedback via a guided form or upload a comment letter, ensuring a centralized and simplified process.

CSA Launches New Tool for Public Consultations

The CSA has released proposed amendments to NI 52-112 to align disclosure requirements with IFRS 18. The changes would update the definition of non-GAAP financial measures to include management-defined performance measures, introduce prominence requirements for additional subtotals disclosed outside financial statements, and allow certain information to be incorporated by reference. Comments are invited until February 11, 2026.

CSA Requests Comments on Proposed Amendments

CSA Requests Comments on Proposed Amendments to Non-GAAP and Other Financial Measures Disclosure Requirements

Bennett Jones Tax Lawyers Recognized in the Financial Post

From the Same Authors