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Greg M. Johnson

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

Partner

Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Associate

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

Jared A. Mackey

Article 4(1) of Canada’s income tax treaties defines a “resident” of a Contracting State to mean a person who is subject to comprehensive tax in that State “by reason of” various criteria, such as domicile, residence, place of management or any other criterion of a similar nature.

Deemed US Corporation not a US Treaty Resident

Deemed U.S. Corporation not a U.S. Treaty Resident: HRMC v. GE Financial Investments Ltd.

Homa Aminnejad

Articling Student at Bennett Jones Calgary

Articling Student

The Government of Canada advanced its clean energy agenda in the 2024 Fall Economic Statement (FES 2024) by expanding and providing further guidance on several key clean economy investment tax credits (ITCs) designed to accelerate the country's transition to a low-carbon economy. FES 2024 provides further guidance for the Clean Electricity Investment Tax Credit (CE ITC) and the Electric Vehicle (EV) Supply Chain Investment Tax Credit (EV ITC) and announces a further “eligible pathway” that is proposed to be added for the Clean Hydrogen Investment Tax Credit (Clean Hydrogen ITC).

Unlocking Green Growth Further Clean Economy ITC Expansions announced in Canadas 2024 Fall

Unlocking Green Growth: Further Clean Economy ITC Expansions Announced in Canada's 2024 Fall Economic Statement

Geoffrey P. Stenger

Energy, Infrastructure & Construction Lawyer | Bennett Jones Calgary

Partner 

Geoff Stenger, Greg Johnson and Brendan Sigalet write the legal feature column in ReNew Canada on how companies can make the most of federal investment tax credits (ITCs) for clean energy projects in Canada.

Harnessing the Power of Clean Economy Investment Tax Credits

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Emma Danaher

Commercial Litigation Lawyer at Bennett Jones Toronto

Associate 

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

As artificial intelligence tools become more autonomous, they are creating new legal risks, including the potential for AI-generated defamation. This article explores how Canadian courts may assess liability when AI agents publish harmful or false statements, and why companies deploying these tools must implement strong governance, safeguards and oversight. It also examines how existing Canadian defamation principles may apply to emerging AI technologies.

When AI Speaks for Itself How AI is Reshaping Defamation Risk

When AI Speaks for Itself: How AI is Reshaping Defamation Risk

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

Sophie Virji

Anna Lekach

The Tax Court of Canada allowed ExxonMobil Canada Resources Company&rsquo;s appeal in a significant transfer pricing dispute concerning the deductibility of feasibility study costs related to a proposed Alaska-to-North America natural gas pipeline project. The Court found that the costs were incurred for the purpose of earning income and rejected the Minister&rsquo;s transfer pricing adjustments and Part XIII tax assessment. The decision provides important guidance on transfer pricing analysis, the application of the OECD Guidelines and the evidentiary role of expert testimony in tax disputes.

ExxonMobil Wins in Tax Court in Transfer Pricing Dispute

Michelle F. Yung

Real Estate Lawyer at Bennett Jones Vancouver

Andrew L. Jeanrie

Real Estate & Municipal Law Lawyer | Development & Approvals

Helen Cassie

Associate at Bennett Jones Vancouver

This first installment in a three-part series examines the federal government&rsquo;s creation of Build Canada Homes (BCH) and the policy shift toward a more delivery-oriented role in housing development. It situates BCH within current market conditions and outlines how the new Crown corporation is intended to accelerate affordable housing supply through partnerships with the private and non-profit sectors.

A Three Part Series on the New Federal Approach to Housing Build Canada Homes

A Three-Part Series on the New Federal Approach to Housing: Build Canada Homes

Quinn Rozwadowski

Articling Student at Bennett Jones in Toronto

Jane C. Helmstadter

Real Estate Lawyer at Bennett Jones Toronto

Even carefully drafted lease covenants requiring tenants to repair and restore premises may not be enforced literally under Canadian common law. Courts consider reasonableness, commercial context, and ordinary wear and tear when assessing tenant obligations. This blog explores how landlords and tenants can navigate these limits and manage end-of-lease expectations.

Not Quite Absolute Obligations Reasonable Limits on Lease Covenants to Repair Restore

Not-Quite-Absolute Obligations: Reasonable Limits on Lease Covenants to Repair & Restore

Natalia E. Iamundo

Commercial Real Estate Lawyer at Bennett Jones Toronto

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Proptech is transforming the real estate sector through technologies such as AI, IoT and data-driven platforms. This blog examines recent Canadian patent filing trends, emerging litigation and key IP considerations for companies developing or adopting proptech solutions.

Dissenting Shareholders in Amalgamations

From the Same Authors