People

Services

Industries

Firm

About

Knowledge

Careers

News

Events

Contact

Connect

Privacy Policy

Disclaimer

Terms of Use

Accessibility

Payments

Legal

Calgary

Toronto

Edmonton

Ottawa

Vancouver

New York

Montréal

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Partner

Andrew Young

Tax Lawyer at Bennett Jones Toronto

Associate

Antoine Messervier

Tax Lawyer at Bennett Jones Vancouver

This January 2026 edition of Bennett Jones on Tax Disputes highlights recent Canadian tax litigation, including key decisions on directors&rsquo; liability limitation periods, arrears interest on reassessments, and compliance orders. The featured cases emphasize the courts&rsquo; focus on statutory interpretation, procedural fairness, and taxpayer diligence, while offering practical guidance for managing dispute risk and financial exposure.

Bennett Jones on Tax Disputes Issue 40 January 2026

Bennett Jones on Tax Disputes: January 2026

Anna Lekach

Tax Lawyer at Bennett Jones Calgary

The November 2025 issue of Bennett Jones on Tax Disputes explores major developments in Canadian tax law, including new CRA guidance on the Voluntary Disclosures Program, court decisions on settlement confidentiality and costs, and proposed reforms to the Tax Court&rsquo;s informal procedure limits. The issue also features case summaries and insights from Bennett Jones&rsquo; tax litigators on emerging trends in tax dispute resolution.

Bennett Jones on Tax Disputes Issue 39

Bennett Jones on Tax Disputes: November 2025

Issue 38 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes several articles from members of Bennett Jones&rsquo; Tax group.

Bennett Jones on Tax Disputes Issue 38 September 2025

Bennett Jones on Tax Disputes: September 2025

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

Simon P. Crawford

Leading Commercial Real Estate Lawyer at Bennett Jones Toronto

Dana Talucci

Corporate Commercial Practice at Bennett Jones Toronto

Hennadiy Kutsenko

A court decision on the sale of mixed-use property highlights the risks of failing to allocate purchase price between residential and commercial portions for HST purposes. The ruling underscores the importance of precise drafting and obtaining representations to avoid uncertainty and tax disputes.

Mixed-Use Mixed Signals Why Purchase Price Allocations Matter

Mixed-Use, Mixed Signals: Why Purchase Price Allocations Matter

Leanne C. Krawchuk KC

Corporate, Mining & Construction Lawyer | Capital Markets

Partner, Corporate

James T. McClary

Private Equity and M&A Lawyer at Bennett Jones Calgary

Private equity investment in mining has grown over the past decade, driven largely by opportunities in mining sub-industries such as materials, software and industrial machinery despite persistent risk and scalability concerns. The article analyzes global and Canadian deal trends, structures and strategies, offering insights on where PE capital is being deployed and the outlook for investors and mining companies.

Private Equity Investment in Mining

Robert W. Staley

Securities & Commercial Litigation Lawyer | Shareholder Disputes

Vice Chair and Partner

Doug Fenton

Litigation Lawyer at Bennett Jones Toronto

Sophia DiNicolo

Lawyer at Bennett Jones Toronto

Associate 

The Ontario Superior Court in Dziedziejko v Canopy Growth held that materiality may be inferred from a significant share price drop following corrective disclosure, granting leave to pursue secondary market misrepresentation claims. The decision signals a potential shift from contextual materiality analysis and raises challenges for issuers with volatile share prices. 
<div>&nbsp;</div>

Inferring Materiality from Share Price Movement Dziedziejko v Canopy Growth

Inferring Materiality from Share Price Movement: Dziedziejko v Canopy Growth

Jonathan Hillson

Commercial Litigation Lawyer at Bennett Jones Edmonton

Alex Payne

Commercial Litigation Lawyer at Bennett Jones Toronto

Prompt payment and dispute resolution reforms are changing how construction project participants are to be paid, their disputes determined and when liens are to be filed and holdbacks released.

Updates to Prompt Payment Legislation

An At-a-Glance Comparison: Have You Been Keeping Up with All the Changes?

Updates to Prompt Payment Legislation in Ontario, British Columbia and Alberta

Natalia E. Iamundo

Commercial Real Estate Lawyer at Bennett Jones Toronto

Canada&rsquo;s proptech sector is entering a new phase marked by disciplined growth, scaled AI implementation and deeper public-private collaboration. The 2026 Proptech in Canada report highlights a funding reset, a shift from AI experimentation to real-world deployment and significant government investment aimed at addressing housing affordability.

Some Recent Developments and Trends in Canadian Income Tax Dispute Resolution

From the Same Authors