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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 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

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="/People/K/Kroft-Ed">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="/People/M/Messervier-Antoine">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

Spencer Brown

Tax Lawyer at Bennett Jones Calgary

Issue 35 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 two articles from members of Bennett Jones' tax group. <a href="/People/B/Brown-Spencer">Spencer Brown</a> discusses the most recent Canada Revenue Agency guidance about the application of the general anti-avoidance rule and <a href="/People/Y/Young-Andrew">Andrew Young</a> comments on the recent Tax Court of Canada decision in Martin v the King, 2024 TCC 153. Issue 35 also contains summaries of recent tax decisions, tables regarding tax appeals and practice directives from the courts.

Bennett Jones on Tax Disputes February 2025

Bennett Jones on Tax Disputes: February 2025

Lorelei Graham

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

Dominique Carli

Commercial Transactions Lawyer at Bennett Jones Toronto

Wittington Investments has launched a C$100 million fund to support Canadian food producers with equity or debt financing. Success depends on legal readiness, from IP protection to governance, ensuring businesses are prepared to attract and secure investment.

Legal Readiness for Food Producers Navigating Wittington Investments C100M Fund

Legal Readiness for Food Producers: Navigating Wittington Investments’ C$100M Fund

Sean Zweig

Restructuring, Insolvency and Bankruptcy Lawyer at Bennett Jones Toronto

Andrew Froh

Commercial Litigation Lawyer at Bennett Jones Vancouver

James Atkinson

Articling Student at Bennett Jones 

Articling Student          

A recent decision of the US Bankruptcy Court in Re: Iovate Health Sciences International Inc. provides important insights for Canadian companies involved in cross-border restructurings. The case addresses how debtor companies can rebut the presumption that their &ldquo;center of main interests&rdquo; (COMI) is located at their registered office when seeking Chapter 15 recognition in the United States. Chief Judge Glenn reaffirmed that COMI is determined by a non-exhaustive set of factors, including management, assets, creditors and creditor expectations, and may also be influenced by pre-filing restructuring activities.

Trend Watch Determining COMI in US Chapter 15 Proceedings

Trend Watch: Determining COMI in US Chapter 15 Proceedings

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Stephen D. Burns

Technology Lawyer, Intellectual Property Lawyer at Bennett Jones Calgary

Partner, Trademark Agent

AI is transforming performance marketing through hyper-personalization, automated content creation, and data-driven insights&mdash;enhancing efficiency while raising new legal and ethical considerations for brands.

The Implications of AI on Performance Marketing

Dom Sorbara

Banking & Financial Services Lawyer at Bennett Jones Toronto

Elizabeth K. Dylke

Corporate and Private Funds Lawyer

James G. Morand

This edition of the PE Briefing examines private equity developments in the third quarter of 2025, including trends in Canadian and global deal activity, the continued growth and complexity of private credit, Ontario&rsquo;s advantages as a jurisdiction for non-US flow-through vehicles, and practical considerations in the drafting of earnouts.

The PE Briefing Q3 2025

The Q3 2025 PE Briefing

David J. Wahl, FCIArb

Construction Arbitration & Litigation Lawyer at Bennett Jones Calgary

Brian P. Reid

Litigation, Construction, Joint Venture Agreement and Builder's Lien Lawyer at Bennett Jones Calgary

Aly Parth

Articling Student at Bennett Jones in Calgary 

Articling Student 

The Alberta Court of Appeal&rsquo;s decision in Tempo v. Man-Shield confirms that equitable set-off is a true defence capable of precluding summary judgment in construction disputes. The ruling emphasizes that where claims and cross-claims are inseparably connected, courts must account for both to avoid unjust outcomes. This case provides important guidance for contractors, subcontractors and counsel navigating payment disputes and litigation strategy in the construction sector

Some Recent Developments and Trends in Canadian Income Tax Dispute Resolution

Authors


Bennett Jones Speaking Engagement Some Recent Developments and Trends in Canadian Income Tax Dispute Resolution May 1, 2016 Authors Edwin G. Kroft KCPartner Ed Kroft is a panelist on "Some Recent Developments and Trends in Canadian Income Tax Dispute Resolution" at the Tax Executives Institute's 50th Annual Canadian Tax 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