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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 Services

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

J. Sébastien A. Gittens

Technology Lawyer & Trademark Agent

Partner, Trademark Agent

Ruth E. Promislow

Privacy, Cybersecurity & AI Lawyer

Caroline Poirier

IT, Privacy & Data Protection Lawyer

On June 15, 2026, the federal government introduced Bill C-36 to modernize Canada&rsquo;s federal private sector privacy laws and continue the implementation of Canada's National Artificial Intelligence Strategy: AI for All.

Bill C 36 and Canadian Privacy Reform

Five Things Businesses Should Know Now

Bill C-36 and Canadian Privacy Reform

Christine Plante

Employment Lawyer | HR Legal Counsel

Sara G. Parchello

Employment Lawyer at Bennett Jones Toronto

Tami Oguntona

Articling Student at Bennett Jones in Calgary 

Articling Student 

Bill C-31 proposes significant amendments to the Canada Labour Code that would prohibit most post-employment non-compete clauses and potentially other employment-related restrictions in federally regulated workplaces. While the legislation has not yet been enacted, employers should begin assessing the potential impact of the proposed changes, including the limited exemptions available for certain business transactions and senior executive roles.

Restricting Covenants in Federal Workplaces

Proposed Updates to Canada Labour Code Expected To Prohibit Post-Employment Restrictive Covenants

Suzie Suliman

Commercial Transactions Lawyer at Bennett Jones Toronto

Associate, Trademark Agent

The 2025 GPEN Sweep highlights growing global scrutiny of how digital platforms handle children&rsquo;s personal information, revealing increased data collection alongside limited safeguards. While improvements have been made in areas such as account deletion, significant gaps remain in effective age assurance, transparency, and protective design. The findings signal that regulators are likely to intensify guidance and enforcement efforts to better protect children&rsquo;s privacy online.

Global Privacy Sweep Highlights Growing Expectations for Childrens Privacy Online

Global Privacy Sweep Highlights Growing Expectations for Children's Privacy Online

Nina Butz

Litigation Lawyer at Bennett Jones Toronto

Jackson Spencer

Commercial Litigation Lawyer at Bennett Jones Vancouver

Associate

This article highlights recent decisions demonstrating courts&rsquo; strict approach to certifying privacy class actions in Canada. It shows how failures to establish an identifiable class, viable claims, or compensable harm can be fatal at certification. The rulings reaffirm courts&rsquo; gatekeeping role and signal continued challenges for plaintiffs advancing privacy-based claims.

Courts show Continued Commitment to Closely Scrutinizing Proposed Privacy Class Actions

Recent Decisions Reinforce Certification Challenges

Courts Continue Close Scrutiny of Privacy Class Actions

Emrys Davis

Competition & Antitrust Litigation Lawyer

Ana Nizharadze

Commercial Litigation Lawyer at Bennett Jones Toronto

This article examines the growing wave of drip pricing class actions following recent amendments to the Competition Act. It analyzes key Federal Court decisions that clarify how courts assess &ldquo;unattainable prices,&rdquo; fixed and obligatory fees, and damages at the certification stage. With several appeals and new cases underway, these rulings offer early guidance on how disclosure obligations may evolve in 2026 and beyond.

Canada Alberta LNG Seminar in Japan

From the Same Authors