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Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Partner

Antoine Messervier

Tax Lawyer at Bennett Jones Vancouver

Associate

Anna Lekach

Tax Lawyer at Bennett Jones Calgary

The November 2025 issue of Bennett Jones on Tax Disputes explores major developments in Canadian tax law, including new CRA guidance on the Voluntary Disclosures Program, court decisions on settlement confidentiality and costs, and proposed reforms to the Tax Court&rsquo;s informal procedure limits. The issue also features case summaries and insights from Bennett Jones&rsquo; tax litigators on emerging trends in tax dispute resolution.

Bennett Jones on Tax Disputes Issue 39

Bennett Jones on Tax Disputes: November 2025

Andrew Young

Tax Lawyer at Bennett Jones Toronto

Issue 38 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes several articles from members of Bennett Jones&rsquo; Tax group.

Bennett Jones on Tax Disputes Issue 38 September 2025

Bennett Jones on Tax Disputes: September 2025

Issue 37 of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, features a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes two articles from members of Bennett Jones’ Tax group.
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/youngandrew" target="_blank">Andrew Young</a> reviews the Seabridge decisions, focusing on the Canada Revenue Agency's (CRA's) challenges to Canadian exploration expense claims and the implications for investors in flow-through shares. 
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/messervierantoine" target="_blank">Antoine Messervier</a> discusses recent leave applications in tax matters before the Supreme Court of Canada, highlighting which were granted and which were denied.
Issue 37 also includes summaries of recent tax decisions, updated appeal tables and new bulletins and practice directives from the courts.

Bennett Jones on Tax Disputes June 2025

Bennett Jones on Tax Disputes: June 2025

Issue 36 of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, features an overview of recent cases of note and cases under appeal. This issue contains three articles from members of Bennett Jones' tax group. <a href="/People/K/Kroft-Ed">Ed Kroft KC</a> briefly asks whether the upcoming Federal Election of April 28, 2025 will impact tax dispute resolution and the administration and enforcement of tax legislation. <a href="/People/M/Messervier-Antoine">Antoine Messervier</a> reviews the recent Uppal Estate decision in which the Tax Court struck assumptions of fact pleaded in the alternative and additional penalties from the Crown's Reply. Antoine also analyzes the UKSC's decision in Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs and its impact on the interpretation of the Canada-UK tax treaty.

Bennett Jones on Tax Disputes April 2025

Bennett Jones on Tax Disputes: April 2025

Daron K. Naffin

Energy, Environmental/Regulatory and Expropriation Lawyer at Bennett Jones Calgary

Tim Myers

Regulatory, Environmental, Aboriginal and Expropriation Lawyer at Bennett Jones Calgary

Thomas Machell

Regulatory Lawyer at Bennett Jones Calgary

The Alberta Energy Regulator has released new editions of Directive 071 and Manual 026, significantly expanding emergency preparedness and response requirements. This post outlines the key changes, including mandatory Emergency Management Programs, expanded scope across resource sectors, enhanced hazard analysis standards, and what approval holders should do ahead of the February 2, 2026 effective date.

Alberta Energy Regulator Announces New Editions of Directive 071 and Manual 026

Serge Dupont

Senior Advisor at Bennett Jones Ottawa

Senior Advisor

The U.S. and global economies proved resilient in 2025. There were reasons, particularly around U.S. President Donald Trump&rsquo;s April 1 &ldquo;Liberation Day,&rdquo; to fear a global trade war or corrections in financial markets that would cause a recession in the United States and a sharp slowing of the global economy. In fact, while growth in the United States and most major economies slowed in 2025, other policy and market factors offset at least in part the early effect of disruptive policies by the U.S. administration. The United States&rsquo;s trading partners chose to avoid an all-out trade war, and most negotiated some form of accommodation with President Trump.

Economic Outlook 2026

Adapting to a New World: From Ambition to Investment

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, 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

Stephen Thaler has appealed the Commissioner of Patents&rsquo; refusal to recognize his AI system, DABUS, as an inventor under the Patent Act. The case raises legal and practical questions as AI systems play a growing role in generating novel inventions. The outcome could influence how Canadian innovators protect AI-driven discoveries, particularly in pharmaceutical R&amp;D.

Appeal Filed Thaler Challenges Refusal to Recognize AI

Appeal Filed: Thaler Challenges Refusal to Recognize AI as an Inventor on a Patent—Implications Beyond Inventorship

Curtis A. Cusinato

Cross-border Mergers and Acquisitions and Capital Markets Lawyer at Bennett Jones Toronto

Vice Chair and Partner

Spencer Daniel

Lawyer at Bennett Jones Toronto

Nadia Plawiuk

In recent years, private equity investment in sports has surged globally, marking a transformative shift in the financial and operational landscape of professional athletics. The global sports market was valued at nearly US$516 billion in 2024, with forecasts projecting it will surpass US$893 billion by 2034. Major North American leagues, including the NFL, NBA, MLB, NHL and MLS have responded to this momentum by easing ownership restrictions since 2020, allowing private equity firms to acquire minority stakes and fueling increased deal activity. In 2024, minority investments accounted for 48% of deal volume, reflecting a growing trend in passive investment structures. Today, over 74 North American sports teams are backed or affiliated with private equity, with many more viewing private equity as a strategic growth partner amid rising team valuations and evolving monetization models.

How Private Equity is Changing the Game for North American Sports and Beyond

David Wainer

Commercial Transactions Lawyer at Bennett Jones Calgary

This end-of-year overview examines the Federal Government&rsquo;s rapid expansion of AI-related funding in 2025, from large-scale investments in data centres and public compute infrastructure to programs supporting AI access, adoption and domestic research. It also explores the new commitments announced in Budget 2025 and signals key trends to watch in 2026 as Canada strengthens its AI ecosystem.

Bennett Jones' Transfer Pricing Leaders 2021

From the Same Authors