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Michael C. Smith

Litigation Lawyer at Bennett Jones Toronto

Partner

Reyhaneh Rahimi

Articling Student at Bennett Jones in Toronto

Articling Student

Ontario has launched a 10-year pilot program, running from August 1, 2025 to August 1, 2035 to evaluate the use of automated commercial motor vehicles (ACMVs) on Ontario's roads.

Ontario Introduces Pilot Project for Automated Commercial Motor Vehicles

Kanwar Brar

Commercial Litigation Lawyer at Bennett Jones Toronto

Associate

Regulations Amending Certain Regulations Made Under the Motor Vehicle Safety Act (Recall Information), <a rel="noopener noreferrer" href="https://gazette.gc.ca/rp-pr/p2/2025/2025-01-01/html/sor-dors274-eng.html" target="_blank">SOR/2024-274</a> (Regulations) came into force on January 1, 2025.  The Regulations amend: The Motor Vehicle Safety Regulations; The Motor Vehicle Restraint Systems and Booster Seats Safety Regulation; and The Motor Vehicle Tire Safety Regulations.

Driving Compliance Updates to Canadas Motor Vehicle and Equipment Safety Regulations

Driving Compliance: Updates to Canada's Motor Vehicle and Equipment Safety Regulations

Passed on May 30, 2019, the British Columbia <a rel="noopener noreferrer" href="https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/19029" target="_blank">Zero-Emission Vehicles Act</a> requires automakers, and indirectly their dealers, to sell or lease an escalating percentage of new zero emission vehicles (ZEVs) vs. new internal combustion engine vehicles in the province, and to reach certain milestones: 10 percent ZEVs by 2025, 30 percent by 2030, and 100 percent by 2040.  Bill 39-2023, the <a rel="noopener noreferrer" href="https://www.leg.bc.ca/parliamentary-business/legislation-debates-proceedings/42nd-parliament/4th-session/bills/first-reading/gov39-1" target="_blank">Zero-Emission Vehicles Amendment Act, 2023</a>, has been introduced in the British Columbia Legislative Assembly.  If passed, it will increase the milestones to:  26 percent ZEVs by 2026, 90 percent by 2030, and 100 percent by 2035.

BC Accelerating Zero Emission Vehicle Sales Mandate

B.C. Accelerating Zero Emission Vehicle Sales Mandate

Greg M. Johnson

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

Jason D. Roth

Infrastructure Development Project, Engineering, Construction and Procurement Lawyer at Bennett Jones Calgary

Ashley M. White

Corporate, Commercial Transactions, Power & Energy Lawyer at Bennett Jones Calgary

The Government of Canada continued their drive to decarbonize the economy through the use of the carrot rather than the stick in <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.budget.canada.ca/2023/pdf/budget-2023-en.pdf" target="_blank">Budget 2023</a> by announcing two new investment tax credits (1) A Clean Electricity Investment Tax Credit, and (2) A Clean Technology Manufacturing Tax Credit.

Canada Using the Carrot Instead of the Stick to Decarbonize in Budget 2023

John (Jay) A. Winters

Tax 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

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

Jenna Vivian

Commercial Litigation Lawyer at Bennett Jones Edmonton

Matt Riskin

Commercial Litigation, Health and Employment Lawyer at Bennett Jones Edmonton

The Alberta Court of King&rsquo;s Bench has released a detailed and instructive decision on after-acquired cause, employee dishonesty and proportionality in termination for cause, particularly in the context of a closely held business and a senior executive role.

Alberta Court Confirms After Acquired Cause Can Justify Termination for Cause

Sobolewski v Advanced Completions Technology Services Ltd, 2026 ABKB 10

Dishonesty at the Top: Alberta Court Confirms After-Acquired Cause Can Justify Termination for Cause

James T. McClary

Private Equity and M&A Lawyer at Bennett Jones Calgary

Elizabeth K. Dylke

Corporate and Private Funds Lawyer

Haifeng Hu

Partner at Bennett Jones Vancouver

The private equity industry went in a number of different directions in 2025. Global dealmaking value picked up in the second half of the year but the number of deals decreased. PE exits declined year-over-year, boosting growth in alternative strategies to generate liquidity. Investors remain committed to PE according to Preqin's latest investor survey, despite exercising greater caution in short-term commitments. Macroeconomic conditions improved markedly as the year went on, after a turbulent and unexpected start.
In this edition of the Bennett Jones PE Briefing, we look at the full-year data on private equity activity in Canada in 2025 as well as&nbsp;how 2025 unfolded and what to look for in the coming year;&nbsp;PE exit activity and what to expect in 2026; and&nbsp;trends in GP-stakes investing.

The Q4 2025 PE Briefing

2026 Outlook: Key PE Trends Set to Shape the Year Ahead

George W. H. Reid

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

Jessica B. Horwitz

International Trade Lawyer, Customs Lawyer, Regulatory Lawyer, Anti-Corruption and Economic Sanctions Lawyer at Bennett Jones Toronto

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer at Bennett Jones Toronto

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their acquisition costs. In pursuit of this aim, the CBSA launched a third consultation in December 2025 that anticipates a fundamental reshaping of Canada's customs valuation framework through amendments to the&nbsp;Valuation for Duty Regulations, (SOR/86-792) (VFD Regulations).&nbsp;The deadline for stakeholders to make submissions to the 2025 VFD Consultation is January 23, 2025.

CBSA Pushes Customs Valuation Reform

Third Time's a Charm - CBSA Pushes Customs Valuation Reform

Martin Ignasiak KC

Regulatory Lawyer at Bennett Jones Calgary

Jessica Kennedy

Larissa D. Lees

Alberta has enacted Bills 8 and 12 to establish a new regulatory and levy framework for data centre development in the province. The changes are intended to support growing AI-driven demand while protecting grid reliability, electricity affordability and long-term system sustainability.

Law Times on Michael Smith Joining Bennett Jones

From the Same Authors