People

Services

Industries

Firm

About

Knowledge

Careers

News

Events

Contact

Connect

Privacy Policy

Disclaimer

Terms of Use

Accessibility

Legal

Calgary

Toronto

Edmonton

Ottawa

Vancouver

New York

Montréal

George W. H. Reid

International Trade, Investment and Public Procurement Lawyer at Bennett Jones Toronto

Partner

Jessica B. Horwitz

International Trade Lawyer, Customs Lawyer, Regulatory Lawyer, Anti-Corruption and Economic Sanctions Lawyer at Bennett Jones Toronto

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer at Bennett Jones Toronto

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their acquisition costs. In pursuit of this aim, the CBSA launched a third consultation in December 2025 that anticipates a fundamental reshaping of Canada's customs valuation framework through amendments to the&nbsp;Valuation for Duty Regulations, (SOR/86-792) (VFD Regulations).&nbsp;The deadline for stakeholders to make submissions to the 2025 VFD Consultation is January 23, 2025.

CBSA Pushes Customs Valuation Reform

Third Time's a Charm - CBSA Pushes Customs Valuation Reform

Martin Ignasiak KC

Regulatory Lawyer at Bennett Jones Calgary

Jessica Kennedy

Larissa D. Lees

Associate

Alberta has enacted Bills 8 and 12 to establish a new regulatory and levy framework for data centre development in the province. The changes are intended to support growing AI-driven demand while protecting grid reliability, electricity affordability and long-term system sustainability.

Alberta Advances Regulatory Changes to Facilitate Data Centre Development

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

New federal tax rules effective January 1, 2024 deny expense deductions for short-term rental properties that do not comply with provincial or municipal laws. The changes heighten enforcement risk by allowing the CRA to deny deductions indefinitely, in addition to existing penalties. This blog explains the new deduction denial rules, key exceptions and compliance considerations for short-term rental operators.

Comply or Lose Your Tax Deductions

Comply or Lose Your Tax Deductions: New Income Tax Act Rules Target Short-Term Rental Landlords

Drew C. Broughton

Corporate Commercial and M&A Lawyer at Bennett Jones Calgary

Jie (Kevin) Zhou

M&A, Private Equity and Corporate Lawyer at Bennett Jones Calgary

Jesse Fontaine

Commercial Transactions Lawyer at Bennett Jones Edmonton

The Ontario Court of Appeal confirmed that earn-out acceleration clauses are to be interpreted contextually, with materiality turning on a transaction&rsquo;s impact on the earn-out regime rather than its size or value. The decision reinforces the exceptional nature of earn-out acceleration remedies and the importance of precise drafting in share purchase agreements.

ONCA Affirms Denial of Claim for Earn Out Acceleration

ONCA Affirms Denial of Claim for Earn-Out Acceleration

Curtis A. Cusinato

Cross-border Mergers and Acquisitions and Capital Markets Lawyer at Bennett Jones Toronto

Vice Chair and Partner

Bronwynn Shaw

Corporate Commercial Lawyer at Bennett Jones Toronto

Kristopher R. Hanc

M&A and Capital Markets Lawyer at Bennett Jones Toronto

After a year marked by headline-making large-cap transactions, Canada&rsquo;s M&amp;A market enters 2026 with measured confidence. This update analyzes the data behind recent deal activity, explores the evolving role of infrastructure, private capital and credit markets and highlights the risks and opportunities shaping the year ahead.

Canadas Q4 2025 M and A Landscape

Measured Confidence in Canada's M&A Landscape in 2026

Canada's Q4 2025 M&A Landscape

Title Alphabetical

Title

BennettJones

DeterminingCountryofOrigin

International Trade Investment