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John (Jay) A. Winters

Tax Lawyer at Bennett Jones Calgary

Partner

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

Geoffrey P. Stenger

Energy, Infrastructure & Construction Lawyer

Hon. John R. Baird P.C.

Senior Advisor | International Trade, Investment & Security

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

Martin Ignasiak KC

Energy & Industrial Projects Lawyer

Head of Energy Regulatory

Day One of the 24th&nbsp;World Petroleum Congress&nbsp;kicked off in Calgary today as 5,000 delegates from more than 100 countries have come together to help define realistic, workable paths to a net zero future.
Bennett Jones is the Official Legal Sponsor of WPC 2023&nbsp;and the firm is hosting Meet the Expert and Knowledge Connect sessions with our energy partners throughout the week. Today,&nbsp;<a href="/People/M/Maguire-Patrick" target="_self">Pat Maguire</a>&nbsp;and&nbsp;<a href="/People/I/Ignasiak-Martin" target="_self">Martin Ignasiak</a>&nbsp;spoke about the role of Canada as a global energy supplier, how to make Canada more competitive and why&nbsp;more and more people are realizing that the energy question is not a simple one.

WPC 2023 Day One Canada as a Global Energy Supplier

WPC 2023 Day One: Canada as a Global Energy Supplier

Melanie L. Aitken

Antitrust & Competition Law Advisor

Managing Principal, Bennett Jones (US) LLP

Dominique T. Hussey

Chief Executive Officer and Intellectual Property Litigator, Pharma/Biotech and Trademark Lawyer

Chief Executive Officer

To mark this year's International Women's Day, we are proud to present a candid leadership conversation on the challenges women face in the legal field. Our five office managing partners—<a href="/People/A/Aitken-Melanie" target="_self">Melanie Aitken</a>, Radha Curpen, <a href="/People/H/Hussey-Dominique" target="_self">Dominique Hussey</a>, <a href="/People/M/Maguire-Patrick" target="_self">Pat Maguire</a> and <a href="/People/S/Stratton-Barbara" target="_self">Barbara Stratton</a>—are joined by moderator and Bennett Jones partner, <a href="/People/Y/Yung-Michelle" target="_self">Michelle Yung</a> as they share perspectives from their lived experiences. This discussion highlights the importance of acting purposely to create an workplace where women can thrive.

IWD 2023 Workplaces Where Women Thrive

IWD 2023: Workplaces Where Women Thrive

Michelle F. Yung

Real Estate Lawyer at Bennett Jones Vancouver

Andrew L. Jeanrie

Real Estate & Municipal Law Lawyer | Development & Approvals

Nathalie Hunter Heighington

Associate at Bennett Jones Vancouver

Associate

Part II of this three-part series examines Build Canada Homes&rsquo; Investment Policy Framework, including its priorities, eligible housing projects and partnership models. It explores how project readiness, affordability, scale, modular construction and cross-sector collaboration may position commercial real estate proponents to participate in BCH initiatives.

Part II How Build Canada Homes

Part II How Build Canada Homes Works: Investment Framework, Eligibility and Partnerships

Kristopher R. Hanc

M&A and Capital Markets Lawyer

Christopher J. Doucet

Corporate & Mining Lawyer | M&A & Corporate Finance

Aidyn Bhatia

Lawyer at Bennett Jones Toronto

The Canadian Securities Administrators (CSA) has launched a broad consultation on modernizing the regulation of public companies, examining venture issuer status, financial reporting, resale restrictions, material change reporting and alignment with U.S. developments. The Consultation Paper includes a proposed qualified institutional purchaser exemption that could provide eligible reporting issuers with greater flexibility to raise capital without traditional resale hold periods. Stakeholders have until November 13, 2026, to submit comments.

CSA Publishes Sweeping Consultation on Modernizing the Regulation of Public Companies

Meg Tweedlie

Director, Student Talent

Samuel Judson

Commercial Real Estate Lawyer at Bennett Jones Toronto

Change of control provisions in commercial leases can create uncertainty for both landlords and tenants, particularly where terms such as &ldquo;control&rdquo; and &ldquo;effective control&rdquo; are undefined. This article examines the Canadian legal landscape, key case law and Section 23 of Ontario&rsquo;s Commercial Tenancies Act, and offers practical considerations for drafting and negotiating change of control provisions. It also highlights potential carve-outs and strategies to reduce ambiguity and the risk of future disputes.

change of Control of Commercial Tenants Drafting

Change of Control of Commercial Tenants: Drafting, Interpretation and Practical Considerations

Morgan Sutherland

Associate 

Michael C. Smith

Litigation Lawyer at Bennett Jones Toronto

The United Nations has adopted the first global regulatory framework for Automated Driving Systems, establishing safety, cybersecurity, testing and monitoring requirements for Level 3, 4 and 5 automated vehicles. This article examines the framework&rsquo;s implications for Canada, including how Transport Canada may incorporate the requirements into domestic vehicle safety standards and what manufacturers and suppliers should consider as regulation evolves.

First Global Regulatory Framework For Autonomous Vehicles

First Global Regulatory Framework For Autonomous Vehicles: Key Takeaways For Canada And The Auto Industry

Michael P. Theroux KC

Commercial Litigation, Arbitration & Energy Litigation Lawyer

Brynne Harding

Litigation Lawyer at Bennett Jones Calgary

The Supreme Court of Canada has resolved one of the most consequential questions left open by Vavilov, and which has divided jurisprudence in lower courts since then&mdash;whether judicial review is constitutionally guaranteed or can be barred by privative clauses.

Big Implications for Appeals from Administrative Tribunals

The Supreme Court Settles the Constitutional Floor for Judicial Review in Democracy Watch v Canada

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Pat Maguire in Canadian Lawyer's Look at Calgary

From the Same Authors