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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

Akhila Sandhu

Summer Student

Morgan Sutherland

Lawyer at Bennett Jones Toronto

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

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

The Supreme Court of Canada&rsquo;s decision in SS&amp;C Technologies Canada Corporation v. Bank of New York Mellon Corporation, 2026 SCC 29, revisits the doctrine of spoliation and confirms that courts must draw an adverse inference when intentional destruction of relevant evidence is established. The decision provides guidance on the test for spoliation, the scope of mandatory adverse inferences and the importance of preserving evidence during litigation.

The Supreme Court of Canada Affirms Mandatory Adverse Inference in Cases of Spoliation

The Supreme Court of Canada Affirms Mandatory Adverse Inference for Spoliation

Vincent M. de Grandpré

IP Lawyer | Life Sciences & Tech

Emily P. Kettel

Intellectual Property Lawyer at Bennett Jones Toronto

Partner, Trademark Agent

In Pharmascience v. Janssen Inc., the Supreme Court of Canada reaffirmed that methods of medical treatment remain unpatentable subject matter under the Patent Act because they are directed to the professional skill and judgment of healthcare practitioners. At the same time, the Court upheld the patentability of the dosing regimen claims at issue, clarifying that not all therapeutic or treatment-related claims constitute unpatentable methods of medical treatment. The decision provides important guidance on assessing patent eligibility for pharmaceutical and life sciences innovations in Canada.

Supreme Court of Canada Reaffirms that  Methods of Medical Treatment are Unpatentable

Supreme Court of Canada Confirms That Medical Professional Skill and Judgment Are Excluded From the Patent Bargain

Evana Yukanna

Commercial Litigation Lawyer at Bennett Jones Toronto

Associate

Ontario court denies a late class action opt-out request, reinforcing settlement finality and confirming prejudice can arise before court approval.

Ontario Court Reinforces Finality of Class Proceedings in Rejecting Late Opt Out Request

Ontario Court Reinforces Finality of Class Proceedings in Rejecting Late Opt-Out Request

Tyler McDonough

Commercial Litigation Lawyer at Bennett Jones Calgary

Logan Lazurko

Energy & Regulatory Lawyer | Environmental

On June 17, 2026, the Alberta Court of Appeal unanimously dismissed an appeal by Fort McMurray 468 First Nation challenging an Alberta Energy Regulator decision that the First Nation lacked standing to request regulatory appeals of approvals issued to AdhMor Ltd. for an oilfield waste management facility near Fort McMurray. The decision in Fort McMurray 468 First Nation v Alberta Energy Regulator, 2026 ABCA 197, offers important guidance on what it takes to get in the door at the AER.

Alberta Court of Appeal Confirms Cumulative Effects are no Substitute for Evidence

No Standing Without Specifics: Alberta Court of Appeal Confirms that Cumulative Effects are no Substitute for Evidence

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Pat Maguire Profiled in the Calgary Herald

From the Same Authors