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Legal

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Greg M. Johnson

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

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

Project Development, Energy, Infrastructure and Construction Lawyer at 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

J. Sébastien A. Gittens

Intellectual Property and Technology Commercialization Lawyer at Bennett Jones Calgary

Partner, Trademark Agent

Stephen D. Burns

Technology Lawyer, Intellectual Property Lawyer at Bennett Jones Calgary

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Shadow AI is increasingly present in workplaces as employees adopt unauthorized AI tools to improve efficiency, often without organizational oversight. While these tools may offer short-term productivity gains, they create significant compliance, governance, privacy and liability risks. This post examines the drivers of shadow AI, the risks it poses and practical strategies organizations can implement to manage and mitigate those risks.

Hiding in the Shadows The Perils of Shadow AI on Your Organization

Hiding in the Shadows: The Perils of Shadow AI on Your Organization  

Denise D. Bright

Public and Private Company Financial Transactions and Securities Lawyer at Bennett Jones Calgary

Keely Cameron

Litigation Lawyer at Bennett Jones Calgary

Chyna Brown

Commercial Litigation Lawyer at Bennett Jones Calgary 

In Royal Bank of Canada v Patterson Dental Canada Inc, the Alberta Court of Appeal clarified how PPSA priority rules apply where assets used in a corporate business are personally owned by a director. The Court confirmed that ownership and registration against the correct debtor are decisive in priority disputes, and provided guidance on the treatment of leases and the proper distribution of holdbacks in insolvency sales.

Alberta Court of Appeal Clarifies PPSA Priorities in Insolvency Sales

Katherine Booth

Litigation Lawyer at Bennett Jones Vancouver

Nina Butz

Litigation Lawyer at Bennett Jones Toronto

In RateMDs Inc. v. Bleuler, 2025 BCCA 329, the BC Court of Appeal overturned certification of a proposed privacy class action, finding that the plaintiff's novel claims that use of health professionals' names violated their privacy and amounted to commercial exploitation under provincial privacy statutes were bound to fail.

BC Court of Appeal dismisses proposed privacy class action

BC Court of Appeal Dismisses Proposed Privacy Class Action; Finds Use of Professionals' Names Was Not Commercial Exploitation 

Andrew Bozzato

Corporate, M&A, Securities Lawyer at Bennett Jones Toronto

Matthew Flynn

Technology Transaction Lawyer at Bennett Jones Toronto

Oscar Crawford-Ritchie

Corporate Commercial Lawyer at Bennett Jones Toronto

The Canadian government recently formalized its commitment to the quantum computing sector with the launch of Phase 1 of the Canadian Quantum Champions Program (CQCP), under which it has committed up to C$92 million (C$23 million each), to four Canadian-headquartered quantum computing companies to accelerate the development of industrial-scale quantum computers capable of solving real-world problems across industries in a variety of commercial and defence applications.

Quantum Computing Investments Aligning with Canadas Defence Priorities

Quantum Computing Investments Aligning with Canada's Defence Priorities

William S. Osler KC

Capital Markets, Securities, M&A and Corporate Governance Lawyer at Bennett Jones Calgary

Olu Akinniyi

Articling Student 

Recent amendments to Alberta&rsquo;s Securities Act strengthen the Alberta Securities Commission&rsquo;s ability to address financial misinformation and protect investors. Enacted through the Financial Statutes Amendment Act, 2025 (No. 2), the changes expand the definition of forward-looking information and grant the ASC new authority to temporarily halt trading where misleading or inaccurate information is being disseminated. While aimed at curbing harmful online promotion, including by &ldquo;finfluencers,&rdquo; the amendments also have important implications for reporting issuers and their disclosure practices.

Dissenting Shareholders in Amalgamations

From the Same Authors