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Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Greg M. Johnson

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

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

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

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

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.

Bennett Jones Tax Lawyers Recognized in the Financial Post

From the Same Authors