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Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Partner

Antoine Messervier

Tax Lawyer at Bennett Jones Vancouver

Associate

Andrew Young

Tax Lawyer at Bennett Jones Toronto

Issue 38 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes several articles from members of Bennett Jones&rsquo; Tax group.

Bennett Jones on Tax Disputes Issue 38 September 2025

Bennett Jones on Tax Disputes: September 2025

Greg M. Johnson

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

Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Part II focuses on the practical application of the Clean Technology, Clean Hydrogen, Clean Technology Manufacturing and Clean Electricity ITCs—many of which were enacted in 2024 through Bill C-59 and Bill C-69. The authors also examine the soon-to-be-legislated EV supply chain ITC

Climate Change Initiatives

Climate Change Initiatives: Selected Recent Changes and the Application of Existing Tax Principles to Clean Energy—Part 2

Issue 37 of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, features a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes two articles from members of Bennett Jones’ Tax group.
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/youngandrew" target="_blank">Andrew Young</a> reviews the Seabridge decisions, focusing on the Canada Revenue Agency's (CRA's) challenges to Canadian exploration expense claims and the implications for investors in flow-through shares. 
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/messervierantoine" target="_blank">Antoine Messervier</a> discusses recent leave applications in tax matters before the Supreme Court of Canada, highlighting which were granted and which were denied.
Issue 37 also includes summaries of recent tax decisions, updated appeal tables and new bulletins and practice directives from the courts.

Bennett Jones on Tax Disputes June 2025

Bennett Jones on Tax Disputes: June 2025

Issue 36 of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, features an overview of recent cases of note and cases under appeal. This issue contains three articles from members of Bennett Jones' tax group. <a href="/People/K/Kroft-Ed">Ed Kroft KC</a> briefly asks whether the upcoming Federal Election of April 28, 2025 will impact tax dispute resolution and the administration and enforcement of tax legislation. <a href="/People/M/Messervier-Antoine">Antoine Messervier</a> reviews the recent Uppal Estate decision in which the Tax Court struck assumptions of fact pleaded in the alternative and additional penalties from the Crown's Reply. Antoine also analyzes the UKSC's decision in Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs and its impact on the interpretation of the Canada-UK tax treaty.

Bennett Jones on Tax Disputes April 2025

Bennett Jones on Tax Disputes: April 2025

David J. Wahl, FCIArb

Construction Arbitration & Litigation Lawyer at Bennett Jones Calgary

Christopher Petrucci

Commercial Litigation Lawyer at Bennett Jones Calgary

Alex Payne

Commercial Litigation Lawyer at Bennett Jones Toronto

The Ontario Superior Court in Feldt Electric Ltd v Gorbern Mechanical Contractors held that non-compliance with an adjudicator&rsquo;s determination does not automatically invalidate a lien. The decision underscores the importance of jurisdiction and procedural fairness in construction disputes under Ontario&rsquo;s prompt payment and adjudication regime.

Liening on Fairness

Lorelei Graham

Food and Agribusiness Lawyer, IP Lawyer, Litigation Lawyer at Bennett Jones Toronto

Andrew Bozzato

Corporate, M&A, Securities Lawyer at Bennett Jones Toronto

Michelle Galati

Corporate Commercial and Securities Lawyer at Bennett Jones Toronto

Investment in agribusiness experienced a boom in the early 2020s, when investor enthusiasm for food security, supply chain resilience and agricultural innovation surged in the wake of the COVID-19 pandemic. Venture capital deployed unprecedented levels of funding into agrifood technology, while private equity groups targeted food processing, logistics and packaging platforms. At its peak, Canadian venture funding across the economy reached record highs in 2021 and 2022, and agribusiness was a direct beneficiary of that exuberance.

AI and Tech Are Powering Agribusiness Deal Flow

Kwang Lim

Corporate and Securities Lawyer at Bennett Jones Vancouver

Vancouver Managing Partner

Angela Blake

M&A, Securities and Corporate Finance Lawyer at Bennett Jones Toronto

Laura James

Corporate Lawyer at Bennett Jones Vancouver

M&amp;A activity in Canada rebounded in Q3 2025, with total deal value rising sharply year-over-year. Our update explores shifting deal structures, the rise of earnouts, cross-border dynamics, and the sectors driving growth.

Canadas Q3 2025 MA Landscape

Canada's Q3 2025 M&A Landscape

Dominique Carli

Commercial Transactions Lawyer at Bennett Jones Toronto

Wittington Investments has launched a C$100 million fund to support Canadian food producers with equity or debt financing. Success depends on legal readiness, from IP protection to governance, ensuring businesses are prepared to attract and secure investment.

Legal Readiness for Food Producers Navigating Wittington Investments C100M Fund

Legal Readiness for Food Producers: Navigating Wittington Investments’ C$100M Fund

Kees de Ridder

Intellectual Property Lawyer, Patent Agent and Trademark Agent at Bennett Jones Calgary

Associate, 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

The Supreme Court of Canada will hear Pharmascience Inc v Janssen Inc on October 9, 2025, a case that could reshape the scope of patentable subject matter in Canada. At issue is whether a dosing regimen for a pharmaceutical product constitutes an unpatentable method of medical treatment or a valid invention under the Patent Act. The Federal Court and Federal Court of Appeal upheld the patent&rsquo;s validity, but Pharmascience has challenged this position. With several industry groups granted intervenor status, the case is expected to have significant implications not only for the pharmaceutical industry but also for broader questions of what qualifies as an &ldquo;invention,&rdquo; including computer-implemented and AI-related technologies.

Supreme Court to Assess Subject Matter Eligibility in Canadian

Supreme Court to Assess Subject Matter Eligibility in Canadian Patent Law: Implications Beyond the Pharmaceutical Context

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

Twelve Bennett Jones Lawyers Ranked in Lexperts Special Edition Restructuring and Insolvency

Twelve Bennett Jones Lawyers Ranked in Lexpert's Special Edition :
Restructuring and Insolvency

Authors


Bennett Jones Announcement Twelve Bennett Jones Lawyers Ranked in Lexpert's Special Edition : Restructuring and Insolvency October 1, 2025 Authors Anu NijhawanPartner Darcy D. Moch KCPartner Edwin G. Kroft KCPartner Greg M. JohnsonPartner Jehad HaymourPartner Kelsey J. MeyerPartner Marshall R. HaugheyPartner Raj S. SahniPartner Sean ZweigPartner Thomas A. BauerPartner John (Jay) A. WintersPartner Sophie VirjiPartner Twelve Bennett Jones lawyers are recognized in the 2025 Lexpert Special Edition: Canada’s Leading Restructuring and Insolvency Lawyers, with representation across our Vancouver, Calgary, Edmonton and Toronto offices. Bennett Jones has one of the largest, most experienced restructuring and insolvency practices in Canada. The recognition of our lawyers in this year’s Lexpert Special Edition reflects the strength and depth of our national team and the trust clients place in us to lead them through their most complex and high-stakes matters. With deep cross-border expertise and a fully integrated, business-focused approach, our ranked lawyers deliver strategic solutions that protect and advance our clients’ interests. Our ranked lawyers are: Anu Nijhawan Darcy Moch KC Edwin Kroft KC Gregory Johnson Jehad Haymour Kelsey Meyer Marshall Haughey Rajvinder Sahni Sean Zweig Thomas Bauer John Winters Sophie Virji We congratulate our lawyers on this well-earned recognition. Share by Email Social Media Download Download Subscribe Republishing Requests For permission to republish this or any other publication, contact Amrita Kochhar at kochhara@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 Anu Nijhawan, Partner • Co-Head of Tax Department Calgary • 403.298.3389 • nijhawana@bennettjones.com Darcy D. Moch KC, Partner Calgary, Vancouver, Edmonton • 403.298.3390 • mochd@bennettjones.com Edwin G. Kroft KC, Partner • Chair, Tax Litigation and Dispute Resolution Practice Vancouver, Toronto • 604.891.5335 • krofte@bennettjones.com Greg M. Johnson, Partner Calgary • 403.298.4470 • johnson@bennettjones.com Jehad Haymour, Partner • Vice Chair, Tax Litigation and Dispute Resolution Practice Calgary • 403.298.7978 • haymourj@bennettjones.com Kelsey J. Meyer, Partner • Co-Head of Restructuring & Insolvency Practice Calgary • 403.298.3323 • meyerk@bennettjones.com Marshall R. Haughey, Partner Calgary, Edmonton • 403.298.3461 • haugheym@bennettjones.com Raj S. Sahni, Partner Toronto • 416.777.4804 • sahnir@bennettjones.com Sean Zweig, Partner • Co-Head of Restructuring & Insolvency Practice Toronto • 416.777.6254 • zweigs@bennettjones.com Thomas A. Bauer, Partner • Co-Head of Tax Department Toronto • 416.777.6540 • bauert@bennettjones.com John (Jay) A. Winters, Partner Calgary, Edmonton • 403.298.8166 • wintersj@bennettjones.com Sophie Virji, Partner Calgary • 403.298.7970 • virjis@bennettjones.com

Twelve Bennett Jones Lawyers Ranked in Lexpert's Special Edition : Restructuring and Insolvency

Authors

Twelve Bennett Jones Lawyers Ranked in Lexpert's Special Edition :
Restructuring and Insolvency