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Gordon N. Cameron

Canadian Corporate and Securities Lawyer at Bennett Jones New York

Principal, Head of New York Office

Thomas A. Bauer

Tax Lawyer | M&A, Reorganizations & Cross-Border Deals

Partner 

Xenia Wong

Equity and Debt Securities Lawyer at Bennett Jones New York

Principal

The special purpose acquisition company (SPAC) IPO boom of 2021 fizzled in 2022 as SPAC IPO activity declined sharply—a trend that will likely continue in 2023. In 2021, there were a record-breaking 613 SPAC IPOs whereas, as of March 2023, there have only been seven SPAC IPOs. This marked decrease in SPAC IPO activity has been driven by rising interest rates, inflation and changes in the regulatory landscape due to increased scrutiny by the SEC.

Canada CrossBorder DeSPAC Transactions What US Listed SPACs and Canadian Companies Need to Know

Canada Cross-Border De-SPAC Transactions: What U.S.-Listed SPACs and Canadian Companies Need to Know

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Partner

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

Sophie Virji

Tax Lawyer at Bennett Jones Calgary

The 7th edition of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, includes articles that highlight tax disputes issues that have arisen during past economic downturns and that might arise again as a consequence of the COVID-19 pandemic, the legal right under Canadian tax law to contest the assessment of a taxpayer being pursued for the vicarious/ derivative tax liability of another person and the timing of and process for the reopening of the Tax Court of Canada, following comments made by Chief Justice Rossiter to the Canadian Tax Foundation on May 15, 2020.

Bennett Jones on Tax Disputes May 2020

Bennett Jones on Tax Disputes - May 2020

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

Update from the Tax Court: On May 14, 2020, Chief Justice Rossiter and Associate Chief Justice Lamarre of the Tax Court of Canada provided an update on the resumption of operations of the Tax Court to the members of the Canadian Bar Association Tax Court Bench and Bar Committee (Jehad Haymour is a member of the Canadian Bar Association Tax Court Bench and Bar Committee.).

The Reopening of the Tax Court of Canada Timeline and Protocols as at May 15 2020

The Reopening of the Tax Court of Canada: Timeline and Protocols as at May 15, 2020

Greg M. Johnson

Energy Tax & Corporate Lawyer | M&A, Reorganizations & PE

COVID Tax Updates from the Alberta Government and the CRA

COVID-19 Tax Updates from the Alberta Government and the CRA

John D. van Gent

Commercial Real Estate Finance Lawyer | Lending & Credit

Quinn Rozwadowski

Articling Student at Bennett Jones in Toronto

Articling Student

This article examines a common misconception in mortgage lending: the perceived need for guarantees from beneficial owners and general partners. It explains why such guarantees are typically unenforceable due to fundamental principles of agency and guarantee law. The piece also outlines clearer, more effective approaches to structuring mortgage loan relationships.

Would The Real Guarantor Please Stand Up

Andrew N. Disipio

Mining & Corporate Finance Lawyer | M&A, Equity & Debt Deals

Geoffrey P. Stenger

Energy, Infrastructure & Construction Lawyer | Bennett Jones Calgary

Alexis Fol

Project Development, Energy and Infrastructure Lawyer at Bennett Jones Montreal

Canada&rsquo;s M&amp;A market entered 2026 with moderated activity but sustained underlying strength, as dealmakers adopted a more selective and strategic approach. Large transactions drove a significant share of total value, with energy, mining and infrastructure leading activity. As regulatory clarity improves and investor confidence builds, the market is well positioned for increased dealmaking through the remainder of the year.

Canadas Q1 2026 MA Landscape

Large Transactions and Sector Concentration Shape Early-2026 Dealmaking

Canada's Q1 2026 M&A Landscape

Artem N. Barsukov FCIArb

International Arbitration Lawyer

Edward W. Hulshof

Commercial Litigation Lawyer at Bennett Jones Vancouver

Associate

Paige Lutz

Articling Student at Bennett Jones Vancouver

The Alberta Court of Appeal clarified that broadly worded arbitration clauses can extend to statutory claims, including those under the Tort-Feasors Act. Overturning the uncertainty created by Orica, the Court confirmed that parties will be held to their agreement to arbitrate, even where claims arise by operation of law. The decision reinforces commercial certainty and helps avoid parallel proceedings and inconsistent outcomes.

Alberta Court of Appeal Provides Antidote to Consternation on Scope of Arbitration Clauses

Anu Nijhawan

M&A, Corporate Financing and International Tax Lawyer at Bennett Jones Calgary

Lead Director and Partner

Talia K. Bregman

Management-side Employment Lawyer at Bennett Jones Toronto

Recent guidance from the Organisation for Economic Co-operation and Development provides important clarity on when cross-border remote work arrangements may give rise to a permanent establishment under international tax treaties. The analysis focuses on key indicators such as the duration of remote work and whether there is a commercial reason for an employee&rsquo;s presence in a jurisdiction. The article also outlines practical steps employers can take to mitigate tax risk and manage a globally distributed workforce.

Remote Work Without Borders But Not Necessarily Without Tax Consequences

Remote Work Without Borders—But Not Necessarily Without Tax Consequences: OECD Guidance for a Post-Pandemic World

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

Pavan Pasha

Commercial Litigation Lawyer at Bennett Jones Toronto

In Cervantes v. Pizza Nova Take Out Ltd., the Ontario Divisional Court clarified that civil conspiracy claims must allege an agreement or common design among defendants. The Court held that compliance with a franchisor&rsquo;s requirements alone does not constitute conspiracy. This decision reinforces the need for precise pleadings and upholds the principle of corporate separateness in class action claims.

No Agreement No Conspiracy Ontario Court Affirms Civil Conspiracy Requires a Pleaded Agreement

No Agreement, No Conspiracy: Ontario Court Affirms Civil Conspiracy Requires a Pleaded Agreement

Taxation Issues in Real Estate Transactions

From the Same Authors