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Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Partner

Antoine Messervier

Tax Lawyer at Bennett Jones Vancouver

Associate

Andrew Young

Tax Lawyer at Bennett Jones Toronto

Issue 37 of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, features a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes two articles from members of Bennett Jones’ Tax group.
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/youngandrew" target="_blank">Andrew Young</a> reviews the Seabridge decisions, focusing on the Canada Revenue Agency's (CRA's) challenges to Canadian exploration expense claims and the implications for investors in flow-through shares. 
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/messervierantoine" target="_blank">Antoine Messervier</a> discusses recent leave applications in tax matters before the Supreme Court of Canada, highlighting which were granted and which were denied.
Issue 37 also includes summaries of recent tax decisions, updated appeal tables and new bulletins and practice directives from the courts.

Bennett Jones on Tax Disputes - June 2025

Bennett Jones on Tax Disputes: June 2025

Issue 36 of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, features an overview of recent cases of note and cases under appeal. This issue contains three articles from members of Bennett Jones' tax group. <a href="/sitecore/service/notfound.aspx?item=core%3a%7bC920257D-FADC-4664-B4DF-A41D9A6BED33%7d%40en">Ed Kroft KC</a> briefly asks whether the upcoming Federal Election of April 28, 2025 will impact tax dispute resolution and the administration and enforcement of tax legislation. <a href="/sitecore/service/notfound.aspx?item=core%3a%7b8494ADAD-EFB1-4439-90B4-5544C8C988D2%7d%40en">Antoine Messervier</a> reviews the recent Uppal Estate decision in which the Tax Court struck assumptions of fact pleaded in the alternative and additional penalties from the Crown's Reply. Antoine also analyzes the UKSC's decision in Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs and its impact on the interpretation of the Canada-UK tax treaty.

Bennett Jones on Tax Disputes - April 2025

Bennett Jones on Tax Disputes: April 2025

Melanie L. Aitken

Global Antitrust and Competition Law and Litigation Advisor at Bennett Jones Washington

Managing Principal, Bennett Jones (US) LLP

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer at Bennett Jones Toronto

Curtis A. Cusinato

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

Vice Chair and Partner

The Canadian Legal Lexpert Directory has recognized 156 Bennett Jones lawyers in the 2025 edition. The firm also received rankings across 32 practice areas.

156 Lawyers Featured in 2025 Canadian Legal Lexpert Directory

156 Bennett Jones Lawyers Featured in 2025 Canadian Legal Lexpert Directory

Abbas Ali Khan

Mining, Technology, Securities and Corporate Commercial Lawyer at Bennett Jones Toronto

Bennett Jones has been recognized in the <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://chambers.com/law-firm/bennett-jones-llp-global-2:2791" target="_blank">Chambers Global Guide 2025</a>, with 49 lawyers ranked across 19 practice areas. Clients in Canada and around the world trust us to navigate their most complex legal matters. Our inclusion in Chambers Global Guide 2025 highlights our commitment to an exceptional client experience, deep industry knowledge and long-standing client relationships.

Chambers Global Ranks Bennett Jones Lawyers in 2025 Guide

Luke Morrison

Energy Project Development, M&A, and Commercial Transaction Lawyer at Bennett Jones Calgary

Ashley M. White

Corporate, Commercial Transactions, Power & Energy Lawyer at Bennett Jones Calgary

Pamela Clark

Lawyer at Bennett Jones Calgary 

Associate 

On June 6, 2025, the federal government introduced Bill C-5, An Act to enact the Free Trade and Labour Mobility in Canada Act and the Building Canada Act, which proposes new legislation aimed at strengthening Canada's economy by removing interprovincial trade and labour mobility barriers and advancing major projects.

Wind In The Sails of Canadian Energy Project Development

Wind In The Sails of Canadian Energy Project Development: Major Projects Office Open For Business, and Details of Fast-Tracked Projects Emerging

Stephen D. Burns

Technology Lawyer, Intellectual Property Lawyer at Bennett Jones Calgary

Partner, Trademark Agent

Matthew Flynn

Technology Transaction Lawyer at Bennett Jones Toronto

J. Sébastien A. Gittens

Intellectual Property and Technology Commercialization Lawyer at Bennett Jones Calgary

AI transcription tools offer efficiency and accuracy in the boardroom but create risks to confidentiality, privacy and legal privilege. Organizations should adopt clear policies, safeguards and training to ensure responsible use and compliance with governance standards.

AI Notetaking in the Boardroom

Lorelei Graham

Food and Agribusiness Lawyer, IP Lawyer, Litigation Lawyer at Bennett Jones Toronto

The United States Patent and Trademark Office's decision to cancel its Climate Change Mitigation pilot program for patents has not gone unnoticed in Canada. For Canadian policymakers and agri-tech innovators, this move by the United States raises two big questions: (1) How might this affect Canada&rsquo;s own intellectual property&nbsp; strategy for green tech, and (2) could it create opportunities for Canada (and others) to take the lead in certain climate-tech domains?
A particular area of interest is carbon-capture agri-tech, technologies that help farming not just reduce emissions but actively capture carbon (for instance, special crops or soil treatments that lock away carbon dioxide or farm machinery that traps greenhouse gases). These innovations are crucial for meeting climate goals and could become a competitive arena internationally.

Fast Tracks and Green Gaps Part IV

Fast Tracks and Green Gaps Part IV: Shifting Gears: How the United States' Exit from Climate Protection Fuels Canada's IP Advantage

Martin Ignasiak KC

Regulatory Lawyer at Bennett Jones Calgary

Jessica Kennedy

Larissa D. Lees

Alberta&rsquo;s updated self-supply rules create new opportunities for on-site power generation. This blog highlights key regulatory issues, risks, and opportunities developers need to consider.

So You Want to Supply Your Own Power Key Considerations for On Site Generation in Alberta

So You Want to Supply Your Own Power: Key Considerations for On-Site Generation in Alberta

Across the Atlantic, the European Union (EU) and its member states have also been encouraging climate-resilient agri-tech innovation, but their approach to intellectual property incentives has been a bit different. The European Union has set ambitious climate goals (like achieving climate neutrality by 2050) and launched the European Green Deal, a broad policy agenda to support sustainable technologies. While funding and regulations (such as support for sustainable farming practices) are big parts of the EU strategy, there is also recognition that IP rights play an important role in fostering innovation. However, unlike Canada or the recent US pilot program, Europe has not implemented a unified “green channel” for patent examination at the European Patent Office.

Fast Tracks and Green Gaps Part III

Fast Tracks and Green Gaps Part III: Green Without the Label: Europe's Pragmatic IP Approach to Agri-Tech Innovation

GAAR :
30 Years Later

Authors


Bennett Jones Speaking Engagement GAAR : 30 Years Later November 25, 2018 Authors Edwin G. Kroft KCPartner Ed Kroft presents "GAAR: 30 Years Later" at the Canadian Tax Foundation Conference. Share by Email Social Media Download Download Subscribe Republishing Requests For permission to republish this or any other publication, contact Amrita Kochhar at kochhara@bennettjones.com. For informational purposes only This publication provides an overview of legal trends and updates for informational purposes only. For personalized legal advice, please contact the authors. Authors Edwin G. Kroft KC, Partner • Chair, Tax Litigation and Dispute Resolution Practice Vancouver, Toronto • 604.891.5335 • krofte@bennettjones.com

GAAR : 30 Years Later

Authors

GAAR :
30 Years Later