People

Services

Industries

Firm

About

Knowledge

Careers

News

Events

Contact

Connect

Privacy Policy

Disclaimer

Terms of Use

Accessibility

Payments

Legal

Calgary

Toronto

Edmonton

Ottawa

Vancouver

New York

Montréal

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

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

Darcy D. Moch KC

Partner 

The clock is ticking for multinational enterprises and private equity firms with investments in the Canadian resource sector as anti-treaty shopping measures in the OECD's Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) begin to take effect.

The Multilateral Instrument and Canadian Tax Planning Considerations

The Multilateral Instrument and Canadian Tax Planning Considerations: The Clock is Ticking

Thomas A. Bauer

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

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

COVID Tax Updates from the Alberta Government and the CRA

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

On March 18, 2020, the federal government announced Canada's COVID-19 Economic Response Plan, containing a number of measures to be implemented by the Department of Finance to help manage the financial hardships Canadians are experiencing during the COVID-19 outbreak.

Canadas COVID19 Economic Response Plan

Canada's COVID-19 Economic Response Plan

Simon P. Crawford

Leading Commercial Real Estate Lawyer at Bennett Jones Toronto

Vanessa Kiraly

Commercial Real Estate Lawyer at Bennett Jones Toronto

In Oliva v. Dickson (2025 ONSC 6666), the Ontario Superior Court confirmed that Building Code compliance can be an implied term of an Agreement of Purchase and Sale and a basis for vendor-builder liability in negligence. Even without structural failure or express contractual representations, failing to obtain required permits may breach both contractual and tort duties. The decision is a cautionary reminder that regulatory compliance defines both legal risk and commercial expectations in real estate transactions.

No Permit Big Problems

No Permit, Big Problems: Building Code Compliance,  Implied Terms and Vendor-Builder Liability in Ontario

Daniel (Dan) R. Chubb

Corporate Commercial Lawyer at Bennett Jones Edmonton

Joan Bilsland

Knowledge Management Research Lawyer at Bennett Jones

Knowledge Management Research Lawyer

Luke Stretch

Commercial Real Estate Lawyer at Bennett Jones Calgary

Canadian courts generally treat real estate deposits as forfeitable upon a purchaser&rsquo;s default, distinct from unenforceable penalty clauses. However, under the Redstone factors, courts may grant relief from forfeiture where a deposit is grossly disproportionate to the vendor&rsquo;s damages or where retaining it would be unconscionable in the circumstances.

When A Deposit Becomes A Penalty

When a Deposit Becomes a Penalty: Relief From Forfeiture in Real Estate Transactions

Andrew N. Disipio

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

Hon. John R. Baird P.C.

Senior Advisor | International Trade, Investment & Security

Senior Business Advisor

Sander A.J.R. Grieve KC

Global Mining Finance & M&A Lawyer | Bennett Jones Toronto

Members of Bennett Jones' mining team shared their insights across three panels held at the firm's Toronto office during this year's PDAC convention. The discussions addressed the opportunities and complexities of this evolving landscape&mdash;and what Canada must do to capitalize on the moment.

Optimism Abounds at PDAC 2026 and Bennett Jones Panels

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.

Bennett Jones Tax Lawyers Recognized in the Financial Post

From the Same Authors

Supreme Court of Canada Upholds Treaty-Based Canadian Holding Structure

The Multilateral Instrument and Canadian Tax Planning Considerations: The Clock is Ticking

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

Latest Insights

No Permit, Big Problems: Building Code Compliance, Implied Terms and Vendor-Builder Liability in Ontario

When a Deposit Becomes a Penalty: Relief From Forfeiture in Real Estate Transactions

Optimism Abounds at PDAC 2026 and Bennett Jones Panels

Mixed-Use, Mixed Signals: Why Purchase Price Allocations Matter

Stay Informed. Stay Ahead.