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Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Zachary Thacker

In the April 28, 2026 Spring Economic Update, the federal government announced its intention to make permanent the C$10 million capital gains exemption available on certain sales of businesses to employee ownership trusts and worker cooperatives, which exemption was previously set to expire at the end of 2026. This amendment has now passed into law as part of Bill C-30, which received Royal Assent on June 18, 2026.

Capital Gains Exemption Made Permanent for Employee Ownership Trusts

A Major Boost for Canadian Business Succession

C$10 Million Capital Gains Exemption Made Permanent for Employee Ownership Trusts 

John (Jay) A. Winters

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

Canada has proposed amendments to its employee ownership trust (EOT) rules that improve clarity, reduce risks from disqualifying events, and expand access to the C$10 million capital gains deduction. These changes make EOTs a more practical and attractive succession planning tool for business owners.

New Legislative Proposals Boost the Appeal of Employee Ownership Trusts

Greg M. Johnson

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

Brendan Sigalet

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

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

Dominique T. Hussey

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

Chief Executive Officer

Vincent M. de Grandpré

IP Lawyer | Life Sciences & Tech

Emily P. Kettel

Intellectual Property Lawyer at Bennett Jones Toronto

Partner, Trademark Agent

In <em>Pharmascience v. Janssen Inc.</em>, 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

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

Martin Ignasiak KC

Energy & Industrial Projects Lawyer

Head of Energy Regulatory

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 <em>Fort McMurray 468 First Nation v Alberta Energy Regulator</em>, 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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2014 Prairie Provinces Tax Conference

From the Same Authors