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Anu Nijhawan KC

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

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

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Marshall R. Haughey

Subparagraph 20(1)(c)(ii) provides for the deduction of interest on amounts payable for property acquired to produce income from that property or from a business. Although the provision is relied upon frequently, there is limited guidance on its application in many common commercial scenarios, including asset acquisitions, intercompany financings, refinancings, and corporate reorganizations.&nbsp;

Jared Mackey and Marshall Haughey Examine the Limits of Interest Deductibility

Jared Mackey and Marshall Haughey Examine the Limits of Interest Deductibility under Subparagraph 20(1)(c)(ii)

Mark V. Lewis

Commercial Real Estate Lawyer at Bennett Jones Vancouver

The B.C. government announced in its 2024 budget a plan to introduce a tax (the Flipping Tax) on income earned from the sale of a property within 730 days of acquisition. The Flipping Tax, subject to legislative approval, will be imposed under the Residential Property (Short-Term Holding) Profit Tax Act scheduled to take effect January 1, 2025. The B.C. government estimates that the Flipping Tax will generate $43M of tax revenue in its first year.

British Columbia Introduces the Flipping Tax What is it and why you Should be Aware

British Columbia Introduces the Flipping Tax—What is it and Why Should You be Aware?

Gary S.A. Solway

Technology, Media & Corporate Lawyer | Governance

Matthew Flynn

Technology Transaction Lawyer at Bennett Jones Toronto

Artificial intelligence has entered a new phase: models can take actions&mdash;deploy code, interact with enterprise systems and operate through automated agents&mdash;with real-world consequences. AI is no longer just a technical capability; it is a core governance priority.

Boards Must Oversee AI Risk

Stop Hallucinating - Boards Must Oversee AI Risk

Christine A. Viney

Commercial Litigation Lawyer at Bennett Jones Calgary

Kristos J. Iatridis

Corporate & Private Equity Lawyer | Oil Sands Projects

Captive insurance is gaining traction as organizations look for smarter, more resilient ways to finance risk. This overview explores how Alberta captives work, their benefits, and whether they may be a fit for your business.

Curious about Captives Youre Not Alone

Curious about Captives? You're Not Alone!

Christopher J. Doucet

Corporate & Mining Lawyer | M&A & Corporate Finance

Doug Fenton

Litigation Lawyer at Bennett Jones Toronto

Kanwar Brar

Commercial Litigation Lawyer at Bennett Jones Toronto

Associate

In a recent enforcement decision, CIRO imposed substantial sanctions on a securities dealer and its Ultimate Designated Person (UDP) for improper trading practices and significant compliance failures. The case underscores CIRO&rsquo;s strict approach to &ldquo;tone from the top,&rdquo; particularly where senior executives fail to uphold or promote firm-wide compliance standards. It also highlights that sanctions are assessed independently of liability findings and can include severe financial penalties, bans, and ongoing regulatory oversight of governance structures.

CIRO Issues Stiff Penalties for Dealer Conduct

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Melissa M. Dimilta

Intellectual Property Lawyer at Bennett Jones Toronto

Partner, Trademark Agent

Lorelei Graham

IP Lawyer | Food & Agribusiness

This blog examines why Canada&rsquo;s Federal Court is the preferred venue for pharmaceutical patent litigation. It highlights its specialized expertise, efficient procedures and consistent, precedent-driven decisions.

Northern Advantage Canadas Federal Court as a Venue for Pharmaceutical Patent Litigation

Northern Advantage: Canada's Federal Court as a Venue for Pharmaceutical Patent Litigation

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

This four-part AI Insights Quick Read series explores how routine generative AI use can expose confidential information, weaken privilege and erode intellectual property value. Using US v. Heppner as a starting point, it examines disclosure risk, shadow AI, content dilution and key implications for Canadian organizations.

Part 2 Shadow AI The Unmanaged Use That Creates Real IP Disclosure Risk

Part 2 of the AI Insights and Fast Reads Series

Shadow AI: The Unmanaged Use That Creates Real IP Disclosure Risk

Title Alphabetical

Title

BennettJones

Nijhawan Anu

Moch Darcy

Kroft Ed

Johnson Greg

Haymour Jehad

Meyer Kelsey

Haughey Marshall

Sahni Raj

Zweig Sean

Bauer Thomas

Winters John (Jay)

Virji Sophie