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Barbara J. Kimmitt KC

Wills, Estates & Trusts Lawyer | Estate Planning & Mediation

Partner

Katherine Klein

Private Client, Wills & Estates Lawyer

Associate

Alberta has updated its legislation regarding testamentary and incapacity planning to allow the remote execution of wills, powers of attorney, and personal directives, eliminating previous time restrictions. While initially introduced as a temporary measure during COVID to accommodate distancing and travel restrictions for medical reasons, remote execution of these documents is now permanently permitted. In other words, wills, powers of attorney, and personal directives may now be signed remotely for any reason, without medical justification. The legislation does not include any provisions respecting the use of electronic or digital signatures in the creation of testamentary and incapacity planning documents.

Alberta Permanently Adopts Remote Signing for Wills Powers of Attorney and Personal Directives

Alberta Permanently Adopts Remote Signing for Wills, Powers of Attorney and Personal Directives

Barbara J. Stratton KC

Medical Malpractice & Estates Litigator | Mediator

Edmonton Managing Partner

The Alberta Law Reform Institute (ALRI) issued its final report in January 2022, entitled "Family Maintenance & Support from the Estate of a Person Who Stood in the Place of Parent." The Report recommends that Alberta legislation should be changed to give rights to step-children against a deceased step-parent's estate. If the Alberta government adopts ALRI's recommendations, this would mean a significant change to the province's succession law.
Currently, lawyers can safely advise clients that step-children do not have a claim against their step-parent's estate. The report's recommendations would change that. The Wills & Succession Act of Alberta (WSA) is a consolidation of most of Alberta's laws that relate to what happens when a person dies. It includes provisions around what is required for a valid Will, what happens if a person dies without a Will (i.e. the intestacy provisions) and importantly, who may make a claim for support if the deceased person's Will, or the intestacy provisions, do not make "adequate provision for the proper maintenance and support" of a family member. These claims are commonly referred to as "family maintenance and support claims," or "FMS."

Alberta Law Reform Commission on Obligations to Step Children

Alberta Law Reform Commission on Obligations to Step-Children

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Greg M. Johnson

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

On November 26, 2021, the Supreme Court of Canada (the SCC) released its highly anticipated decision in <a href="https://www.canlii.org/en/ca/scc/doc/2021/2021scc49/2021scc49.html?autocompleteStr=2021%20SCC%2049%20&autocompletePos=1">Canada v Alta Energy Luxembourg SARL, 2021 SCC 49</a> [Alta Energy Lux], that addressed treaty-based holding structures and the application of the general anti-avoidance rule (GAAR). In a 6-3 majority, the SCC held that the GAAR did not apply to the transactions at issue which resulted in the taxpayer, Alta Energy Luxembourg S.A.R.L. (Alta Lux), not being subject to Canadian tax on the gain realized on the sale of its Canadian oil and gas subsidiary based on the provisions of Canada-Luxembourg Tax Treaty (the Lux Treaty).

Supreme Court of Canada Upholds Treaty Based Canadian Holding Structure

Supreme Court of Canada Upholds Treaty-Based Canadian Holding Structure

Recent changes to the "Medical Assistance in Dying" (MAID) provisions in the Criminal Code, allow medical or nurse practitioners in Canada to provide MAID to patients who request assistance in dying, who later lose the capacity to consent at the time MAID is administered. As well, it is no longer a prerequisite to MAID that death be "reasonably foreseeable". However, the law-makers remain undecided about how to treat mental illness in the context of MAID, and have essentially declined to make it available for Canadians diagnosed with dementia.

Doctor Assisted Suicide the Next Step of the Journey

Doctor Assisted Suicide: The Next Step of the Journey

Katherine Booth

Litigation Lawyer at Bennett Jones Vancouver

The BC Court of Appeal in Cleaver v. The Cadillac Fairview Corporation Limited upheld the refusal to certify a privacy class action, finding no basis in fact for the claim&rsquo;s central allegation. The decision reinforces the courts&rsquo; gatekeeping role at certification and the importance of evidentiary support for the core allegations underlying a proposed class proceeding.

BC Court of Appeal No basis in fact no class action

BC Court of Appeal: No Basis in Fact = No Class Action 

Michael C. Smith

Litigation Lawyer at Bennett Jones Toronto

George W. H. Reid

International Trade, Investment and Public Procurement Lawyer at Bennett Jones Toronto

The Government of Canada has published a new Notice concerning the rules and procedures governing the administration of the quota for imports of electric vehicles from the People's Republic of China for the second period of Quota Year 1 (September 1, 2026 to February 28, 2027). The Notice, issued by Global Affairs Canada under the Export and Import Permits Act, confirms that the second allocation period will continue to operate similar to the first allocation period.&nbsp;

Notice Concerning the Quota for Imports of Chinese Electric Vehicles

Second Allocation Period Opens September 1, 2026

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Kate Kim

Andrew Young

Tax Lawyer at Bennett Jones Vancouver

Issue 43 of Bennett Jones on Tax Disputes highlights recent developments in Canadian tax litigation and dispute resolution. This edition examines the limits of the Minister's ability to advance alternative assessment arguments, clarifies who may deduct legal costs incurred in tax disputes, and explores the role of price adjustment clauses in estate freeze transactions

Bennett Jones on Tax Disputes Issue 43

Bennett Jones on Tax Disputes: August 2026

Carl Cunningham

Management-side Employment Lawyer

David Cassin

Employment Lawyer at Bennett Jones Toronto

Julia Horowitz

Lawyer at Bennett Jones Toronto

In Wigdor v. Facebook Canada Ltd., 2026 ONCA 572, the Ontario Court of Appeal clarified that equity-based compensation, including RSUs, may constitute a term or condition of employment that must be preserved during the statutory notice period under the Employment Standards Act, 2000. The decision highlights the need for employers to carefully review RSU forfeiture provisions and saving language to ensure compliance with employment standards legislation, while confirming that the threshold for punitive damages remains high.

RSU Forfeiture Revisited Ontario Court of Appeal Provides Important Guidance for Employers

RSU Forfeiture Revisited: Ontario Court of Appeal Provides Important Guidance for Employers

Alison G. FitzGerald

International Arbitration Lawyer

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer

Canada has introduced a new round of retaliatory tariffs on $27.6 billion worth of US goods in response to the Trump administration's 50% tariffs on Canadian exports. The measures, effective September 8, 2026, include surtaxes ranging from 15% to 50% on a wide range of products, alongside remission programs and duty relief mechanisms for affected businesses.

Barbara Kimmitt and Darcy Moch Once Again Recognized as Experts in Private Wealth Law

From the Same Authors