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Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Sophie Virji

The <a href="https://www.budget.canada.ca/2023/home-accueil-en.html">2023 Canadian Federal Budget</a>, released March 28, 2023 (Budget 2023), proposes significant amendments to expand the application of Canada's general anti-avoidance rule. The government has invited the public to submit written comments on the proposed amendments by May 31, 2023.

Budget 2023 Proposes Significant Amendments to Canadas General Anti Avoidance Rule

Budget 2023 Proposes Significant Amendments to Canada's General Anti-Avoidance Rule

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

The 14th edition of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, includes articles on (1) the impact of case law in the area of document disclosure related to policy relied upon by the Minister of National Revenue in raising an assessment pursuant to the general anti avoidance rule and (2) Rule 58 of the Tax Court of Canada Rules (General Procedure) and the pronouncements made by the Federal Court of Appeal in its recent decisions, including 632738 Alberta Ltd. v Canada 2021 FCA 43. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.

Bennett Jones on Tax Disputes May 2021

Bennett Jones on Tax Disputes - May 2021

The Minister of National Revenue issued an order on August 31, 2020. This is the first order issued under the Time Limits and Other Periods Act (COVID-19) (TLOPA). The August 31 Order extends the time limit to reassess taxpayers and certain filing deadlines under the Income Tax Act (Canada) (ITA) and under the Excise Tax Act (ETA).

Rules of Reassessment The First Order is Issued Under the Time Limits and Other Periods Act COVID

Rules of Reassessment: First Order Issued Under the Time Limits and Other Periods Act (COVID-19) 

On July 27, 2020, the Time Limits and Other Periods Act (COVID-19) (TLOPA), respecting timelines under the Income Tax Act (ITA) and the Tax Court of Canada Act (TCCA), came into force when Bill C-20 received Royal Asset. The legislation has not changed since it was first introduced on June 10, 2020, as part of Bill C-17.

Limitation Periods for Tax Disputes Might Now Be Extended

Sarah E. Gilbert

Regulatory, Environmental and Health and Safety Lawyer at Bennett Jones Toronto

Julia E. Schatz

Commercial Litigation, Agribusiness, Arbitration, Real Estate, Construction and Environmental Litigation at Bennett Jones Toronto

Partner 

Gatlin Smeijers

Environmental Lawyer at Bennett Jones Toronto

On December 31, 2025, the Federal Government published the Prohibition of Certain Toxic Substances Regulations, 2025 under the Canadian Environmental Protection Act, 1999. When they come into effect on June 30, 2026, the 2025 Regulations will repeal and replace the Prohibition of Certain Toxic Substances Regulations, 2012. The Federal Government published a proposed version of the 2025 Regulations in 2022 for public consultation.

Federal Government Publishes Prohibition of Certain Toxic Substances Regulations

Federal Government Publishes Prohibition of Certain Toxic Substances Regulations, 2025

William S. Osler KC

Capital Markets, Securities, M&A and Corporate Governance Lawyer at Bennett Jones Calgary

Drew C. Broughton

Corporate Commercial and M&A Lawyer at Bennett Jones Calgary

Audrix Arce

Articling Student

Recent changes to the Commissioner of Lobbying&rsquo;s interpretation of the federal Lobbying Act significantly lower the threshold for mandatory lobbyist registration. As of January 2026, organizations may be required to register if employees collectively spend as little as eight hours lobbying within a four-week period, including preparation and written communications. This update has important compliance implications for corporations and other organizations engaging with federal public office holders.

Expanded Federal Lobbyist Registration Requirements

Natalia E. Iamundo

Commercial Real Estate Lawyer at Bennett Jones Toronto

Alixe A.L. Cameron

Corporate Commercial and Real Estate Lawyer at Bennett Jones Calgary

Troy Mack

Corporate Commercial Lawyer at Bennett Jones Calgary

Rights of first refusal and rights of first offer are often used interchangeably, but they carry very different legal consequences in Alberta land transactions. This post explains how Alberta legislation and case law treat each right, why only a ROFR can support a caveat, and what parties should consider when structuring agreements to protect their interests.

Right of First Refusal vs Right of First Offer in Alberta Land Transactions

Right of First Refusal vs. Right of First Offer in Alberta Land Transactions 

Edward (Ted) Yoo

Intellectual Property Lawyer and Canada/US Patent and Trademark Agent at Bennett Jones Edmonton

Partner, Patent Agent, Trademark Agent

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Joshua Kim

Articling Student at Bennett Jones in Edmonton

The Alberta Court of King&rsquo;s Bench decision in SHAC Solutions Inc v Guenther confirms that intellectual property includes confidential processes, trade secrets and institutional know-how. The Court&rsquo;s injunction highlights the power of confidentiality agreements and the irreparable harm that can result from misuse of confidential information.

Protecting Your Proprietary Information Lessons from SHAC Solutions Inc v Guenther

Protecting Your Proprietary Information: Lessons from SHAC Solutions Inc v Guenther

Shahrose Javed

Lawyer at Bennett Jones Toronto

Andrew L. Jeanrie

Commercial Real Estate and Infrastructure Development Lawyer at Bennett Jones Toronto

Inclusionary zoning is a planning tool that requires certain new residential developments to include a prescribed percentage of affordable housing units.&nbsp;IZ was introduced as a unique zoning tool for Ontario&mdash;it would use zoning bylaws not only to dictate the uses permitted in a given area, but also as a tool to control the market price of what that zoning permits. 
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Ontario Moves to Pause Inclusionary Zoning Obligations

Inclusionary Zoning in Ontario: Ontario Moves to Pause Inclusionary Zoning Obligations 

Anatomy of a Tax Dispute Understanding the CRA Audit and Objection Process

From the Same Authors