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Greg M. Johnson

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

Partner

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Associate

On September 15, 2026, the Canadian federal government announced the "Productivity Mega Deduction" at the first Canada Investment Summit, an incentive that will provide for immediate expensing for the majority of depreciable property, as well as Canadian development expenses, on a permanent basis. The Government of Canada stated that the purpose of the Productivity Mega Deduction is to boost business investment, enhance certainty and simplicity for businesses, and strengthen Canada's tax competitiveness.

Canada Proposes New Productivity Mega Deduction to Spur Investment

From Super to Mega: Canada Proposes New "Productivity Mega Deduction" to Spur Investment

Wade Ritchie

The principal purpose test in the OECD Multilateral Instrument has attracted significant academic attention but, until now, no judicial commentary.&nbsp; In this article, Jared Mackey and Wade Ritchie take a deep dive into what is understood to be the world&rsquo;s first decision on the principal purpose test: SC Lowy P.I. (Lux) S.A.R.L., Luxembourg v. Assistant Commissioner of Income Tax, decided by the Delhi Bench of India's Income Tax Appellate Tribunal.&nbsp;

Jared Mackey and Wade Ritchie Analyze the SC Lowy Case

Jared Mackey and Wade Ritchie Analyze the SC Lowy Case—A Landmark Ruling on the MLI Principal Purpose Test

<p>Article 4(1) of Canada’s income tax treaties defines a “resident” of a Contracting State to mean a person who is subject to comprehensive tax in that State “by reason of” various criteria, such as domicile, residence, place of management or any other criterion of a similar nature.</p>

Deemed US Corporation not a US Treaty Resident

Deemed U.S. Corporation not a U.S. Treaty Resident: HRMC v. GE Financial Investments Ltd.

Marshall R. Haughey

<p>Subparagraph 20(1)(c)(ii) provides for the deduction of interest on amounts payable for property acquired to produce income from that property or from a business. Although the provision is relied upon frequently, there is limited guidance on its application in many common commercial scenarios, including asset acquisitions, intercompany financings, refinancings, and corporate reorganizations.&nbsp;</p>

Jared Mackey and Marshall Haughey Examine the Limits of Interest Deductibility

Jared Mackey and Marshall Haughey Examine the Limits of Interest Deductibility under Subparagraph 20(1)(c)(ii)

Steven L. Major KC

Commercial Litigation Lawyer | Energy

Audrix Arce

At the 75th Canadian Energy Executive Association (CEEA) conference, industry leaders, government officials and Indigenous partners explored the opportunities and challenges shaping Canada's energy future. Discussions focused on regulatory certainty, interprovincial cooperation, AI and data centre growth, value-added energy development, and the importance of early Indigenous and landowner engagement. The key takeaway was clear: Canada has a strategic window to advance energy infrastructure and attract investment, but success will depend on timely action, collaboration and execution.

Key Takeaways from the Energy Business Forum at CEEA 75

Key Takeaways from the Energy Business Forum at CEEA '75

Simon Grant

Financial Services & Regulatory Lawyer

Partner 

Matthew Flynn

Technology Transaction Lawyer at Bennett Jones Toronto

Kwang Lim

Corporate and Securities Lawyer

Vancouver Managing Partner

Canada is taking a category-by-category approach to regulating prediction markets, with the CSA and CIRO permitting certain event contracts while directing others outside the securities and derivatives framework. This article examines Canada's emerging regulatory landscape and the key considerations for platforms, dealers, financial institutions and investors participating in these evolving markets.

Prediction Markets in Canada A Category-by-Category Regulatory Framework

Prediction Markets in Canada: A Category-by-Category Regulatory Framework

Christopher J. Doucet

Corporate & Mining Lawyer | M&A & Corporate Finance

Zirjan (Zee) J. Derwa

Competition and Foreign Investment Review Lawyer

In the September edition of Canadian Mining Journal, Christopher Doucet and Zirjan Derwa explore how the Canada-China Economic and Trade Cooperation Roadmap may reshape the investment landscape for Chinese participation in Canada's mining sector. They discuss whether greater regulatory clarity could encourage investment in base and precious metals while maintaining Canada's national security protections for critical mineral assets.

Canadian Mining Journal New policy roadmap

Canadian Mining Journal: New policy roadmap may help miners navigate Chinese investment landscape

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

Bobbie Alvernaz

The Ontario Court of Appeal upheld the denial of certification in a proposed class action alleging childhood sexual abuse within Canadian Jehovah&rsquo;s Witness congregations. The Court found insufficient commonality among the proposed class members&rsquo; claims, which involved different perpetrators, congregations and circumstances, and agreed that individual or joinder actions would be the preferable procedure. The decision also distinguishes Gutierrez from other institutional abuse class actions where defendants had a more direct and common relationship with the alleged abuse.

Ontario Court of Appeal Refuses to Certify Institutional Abuse

Ontario Court of Appeal Refuses to Certify Institutional Abuse Class Action With No Common Perpetrator, Activity or Location 

Larissa D. Lees

Regulatory Lawyer at Bennett Jones Calgary

Jessica Kennedy

Bennett Jones attended the Data Centre West 2026 Conference in Calgary earlier this month, hosted by the Western Canada Data Centre Alliance, and engaged with representatives from industry, government and regulatory agencies on the issues facing Alberta's rapidly growing digital infrastructure sector. This year, discussions spanned the hyperscale and AI demand outlook, power procurement and grid access challenges, Alberta's regulatory framework, supply chain constraints and labour availability, and sustainability and community engagement, reflecting a sector that has moved well beyond early-stage interest and into active development and investment.

Mandatory Disclosure Rules Recent Developments

From the Same Authors