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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

M&A, Corporate Reorganization, and Income Trust Tax Lawyer at Bennett Jones Toronto

Partner 

Xenia Wong

Equity and Debt Securities New York Lawyer at Bennett Jones

Counsel

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

Associate

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

COVID Tax Updates from the Alberta Government and the CRA

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

Kwang Lim

Corporate and Securities Lawyer at Bennett Jones Vancouver

Vancouver Managing Partner

Angela Blake

M&A, Securities and Corporate Finance Lawyer at Bennett Jones Toronto

Laura James

Corporate Lawyer at Bennett Jones Vancouver

M&amp;A activity in Canada rebounded in Q3 2025, with total deal value rising sharply year-over-year. Our update explores shifting deal structures, the rise of earnouts, cross-border dynamics, and the sectors driving growth.

Canadas Q3 2025 MA Landscape

Canada's Q3 2025 M&A Landscape

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

Kees de Ridder

Intellectual Property Lawyer, Patent Agent and Trademark Agent at Bennett Jones Calgary

Associate, Patent Agent, Trademark Agent

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

The Supreme Court of Canada will hear Pharmascience Inc v Janssen Inc on October 9, 2025, a case that could reshape the scope of patentable subject matter in Canada. At issue is whether a dosing regimen for a pharmaceutical product constitutes an unpatentable method of medical treatment or a valid invention under the Patent Act. The Federal Court and Federal Court of Appeal upheld the patent&rsquo;s validity, but Pharmascience has challenged this position. With several industry groups granted intervenor status, the case is expected to have significant implications not only for the pharmaceutical industry but also for broader questions of what qualifies as an &ldquo;invention,&rdquo; including computer-implemented and AI-related technologies.

Supreme Court to Assess Subject Matter Eligibility in Canadian

Supreme Court to Assess Subject Matter Eligibility in Canadian Patent Law: Implications Beyond the Pharmaceutical Context

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

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.

Taxation of Inbound Investment Course

Authors


Bennett Jones Speaking Engagement Taxation of Inbound Investment Course September 8, 2008 Authors Thomas A. BauerPartner Tom Bauer was Co-chair and presented Treatment of Hybrid Entities at Federated Press' "Taxation of Inbound Investment" course. 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 Thomas A. Bauer, Partner • Co-Head of Tax Department Toronto • 416.777.6540 • bauert@bennettjones.com