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Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Zachary Thacker

Canada has proposed amendments to its employee ownership trust (EOT) rules that improve clarity, reduce risks from disqualifying events, and expand access to the C$10 million capital gains deduction. These changes make EOTs a more practical and attractive succession planning tool for business owners.

New Legislative Proposals Boost the Appeal of Employee Ownership Trusts

Greg M. Johnson

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

Brendan Sigalet

Part II focuses on the practical application of the Clean Technology, Clean Hydrogen, Clean Technology Manufacturing and Clean Electricity ITCs—many of which were enacted in 2024 through Bill C-59 and Bill C-69. The authors also examine the soon-to-be-legislated EV supply chain ITC

Climate Change Initiatives

Climate Change Initiatives: Selected Recent Changes and the Application of Existing Tax Principles to Clean Energy—Part 2

Wesley Novotny, Wade Ritchie and Zachary Thacker write in <a rel="noopener noreferrer" href="https://www.law360.ca/ca/employment/articles/2300571/a-new-chapter-in-business-succession-the-emergence-of-employee-ownership-trusts" target="_blank">Law360 Canada</a> on Employee Ownership Trusts and the benefits they offer to employees and business owners.

A New Chapter in Business Succession The Emergence of Employee Ownership Trusts

A New Chapter in Business Succession: The Emergence of Employee Ownership Trusts

Osie Ukwuoma

Corporate Lawyer at Bennett Jones Toronto

Effective January 1, 2024, Canada introduced detailed rules into the Income Tax Act (Canada) to facilitate and encourage employee ownership of small and medium sized Canadian businesses through the creation of employee ownership trusts (EOT).

Leading the Way in Employee Ownership Trusts

Bennett Jones Leading the Way in Employee Ownership Trusts

Simon P. Crawford

Leading Commercial Real Estate Lawyer at Bennett Jones Toronto

Dana Talucci

Corporate Commercial Practice at Bennett Jones Toronto

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

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.

Update on the Change of Control Rules

From the Same Authors