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Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Associate

Greg M. Johnson

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

Partner

Luke Morrison

Energy Project Development, M&A, and Commercial Transaction Lawyer at Bennett Jones Calgary

The federal government released the Spring Economic Update (SEU) on April 28, 2026, with the stated purpose of advancing its goal of building a stronger, more independent and resilient Canadian economy. Of particular interest to energy and clean-technology businesses, the SEU introduces several measures aimed at accelerating investment in low-carbon infrastructure.

Spring Economic Update Expands Canadas Carbon Capture Tax Credit Regime

Spring Economic Update Expands Canada's Carbon Capture Tax Credit Regime to Include Enhanced Oil Recovery

Anu Nijhawan KC

M&A, Corporate Financing and International Tax Lawyer

Lead Director and Head of Tax Department

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

Talia K. Bregman

Management-side Employment Lawyer

Employment Services, National Practice Group Leader

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

Wesley R. Novotny

Corporate 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

The Government of Canada advanced its clean energy agenda in the 2024 Fall Economic Statement (FES 2024) by expanding and providing further guidance on several key clean economy investment tax credits (ITCs) designed to accelerate the country's transition to a low-carbon economy. FES 2024 provides further guidance for the Clean Electricity Investment Tax Credit (CE ITC) and the Electric Vehicle (EV) Supply Chain Investment Tax Credit (EV ITC) and announces a further “eligible pathway” that is proposed to be added for the Clean Hydrogen Investment Tax Credit (Clean Hydrogen ITC).

Unlocking Green Growth Further Clean Economy ITC Expansions announced in Canadas 2024 Fall

Unlocking Green Growth: Further Clean Economy ITC Expansions Announced in Canada's 2024 Fall Economic Statement

Katherine Booth

Litigation Lawyer at Bennett Jones Vancouver

The BC Court of Appeal in Cleaver v. The Cadillac Fairview Corporation Limited upheld the refusal to certify a privacy class action, finding no basis in fact for the claim&rsquo;s central allegation. The decision reinforces the courts&rsquo; gatekeeping role at certification and the importance of evidentiary support for the core allegations underlying a proposed class proceeding.

BC Court of Appeal No basis in fact no class action

BC Court of Appeal: No Basis in Fact = No Class Action 

Michael C. Smith

Litigation Lawyer at Bennett Jones Toronto

George W. H. Reid

International Trade, Investment and Public Procurement Lawyer at Bennett Jones Toronto

The Government of Canada has published a new Notice concerning the rules and procedures governing the administration of the quota for imports of electric vehicles from the People's Republic of China for the second period of Quota Year 1 (September 1, 2026 to February 28, 2027). The Notice, issued by Global Affairs Canada under the Export and Import Permits Act, confirms that the second allocation period will continue to operate similar to the first allocation period.&nbsp;

Notice Concerning the Quota for Imports of Chinese Electric Vehicles

Second Allocation Period Opens September 1, 2026

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Kate Kim

Andrew Young

Tax Lawyer at Bennett Jones Vancouver

Issue 43 of Bennett Jones on Tax Disputes highlights recent developments in Canadian tax litigation and dispute resolution. This edition examines the limits of the Minister's ability to advance alternative assessment arguments, clarifies who may deduct legal costs incurred in tax disputes, and explores the role of price adjustment clauses in estate freeze transactions

Bennett Jones on Tax Disputes Issue 43

Bennett Jones on Tax Disputes: August 2026

Carl Cunningham

David Cassin

Employment Lawyer at Bennett Jones Toronto

Julia Horowitz

Lawyer at Bennett Jones Toronto

In Wigdor v. Facebook Canada Ltd., 2026 ONCA 572, the Ontario Court of Appeal clarified that equity-based compensation, including RSUs, may constitute a term or condition of employment that must be preserved during the statutory notice period under the Employment Standards Act, 2000. The decision highlights the need for employers to carefully review RSU forfeiture provisions and saving language to ensure compliance with employment standards legislation, while confirming that the threshold for punitive damages remains high.

RSU Forfeiture Revisited Ontario Court of Appeal Provides Important Guidance for Employers

RSU Forfeiture Revisited: Ontario Court of Appeal Provides Important Guidance for Employers

Alison G. FitzGerald

International Arbitration Lawyer

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer

Canada has introduced a new round of retaliatory tariffs on $27.6 billion worth of US goods in response to the Trump administration's 50% tariffs on Canadian exports. The measures, effective September 8, 2026, include surtaxes ranging from 15% to 50% on a wide range of products, alongside remission programs and duty relief mechanisms for affected businesses.

64th Annual Tax Conference

From the Same Authors