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Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Marshall R. Haughey

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

The Canadian Department of Finance introduced draft legislation in the <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.budget.canada.ca/2023/home-accueil-en.html" target="_blank">2023 Canadian Federal Budget</a> (Budget 2023) to create employee ownership trusts (EOTs) to facilitate the transfer of a business to the employees of the business. We provided an overview of the rules initially proposed in Budget 2023 in <a href="https://www.bennettjones.com/Blogs-Section/Employee-Ownership-Trusts-A-Useful-Tool-for-Employee-Business-Ownership">Employee Ownership Trusts—A Useful Tool for Employee Business Ownership?</a>, and recommended various revisions to the proposed rules to improve the tax incentives and ease some of the conditions required to qualify for EOT treatment. The Department of Finance released <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.canada.ca/en/department-finance/news/2023/08/government-consults-canadians-on-budget-2023-measures-to-grow-the-clean-economy-close-tax-loopholes-and-deliver-tax-relief-for-canadians.html" target="_blank">revised EOT legislation on August 4, 2023</a>, addressing some of our concerns but not the big one—the revised EOT legislation still contained minimal tax incentives.

Employee Ownership Trusts Improved Tax Incentives Announced

Employee Ownership Trusts—Improved Tax Incentives Announced

Ted M. Shoub

Corporate & Commercial Lawyer | M&A, Governance & Ventures

There is a growing international movement to increase employee ownership of businesses. Some jurisdictions such as the United Kingdom and the United States have developed tax rules and incentives to facilitate business ownership by trusts created for the benefit of a business's employees.

Employee Ownership Trusts A Useful Tool for Employee Business Ownership

Employee Ownership Trusts—A Useful Tool for Employee Business Ownership?

Marshall Haughey and Wade Ritchie write in Canadian Tax Focus on "Correcting Tax Mistakes: Rescission Reborn".

Marshall Haughey and Wade Ritchie in Canadian Tax Focus

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

The 9th edition of Bennett Jones on Tax Disputes, published on <a href="https://www.gettaxnetpro.com/">Taxnet Pro</a> by Thomson Reuters, includes articles on the recent decision of the BC Court of Appeal in Collins Family Trust and the availability of rescission as a remedy to assist taxpayers and “unknown person requirements“ under section 231.2 of the Income Tax Act in light of the decision of the Federal Court of Appeal in Roofmart Ontario Inc. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.

Bennett Jones on Tax Disputes August 2020

Bennett Jones on Tax Disputes - August 2020

Andrew L. Jeanrie

Real Estate & Municipal Law Lawyer | Development & Approvals

Samantha Weng

Real Estate Lawyer at Bennett Jones Toronto

This blog examines how shifting market conditions in Toronto and the GTA are reshaping the delivery of affordable housing, including recent changes to inclusionary zoning. It highlights key public and private sector initiatives&mdash;such as Housing Now, Toronto Builds, and innovative financing models&mdash;that are advancing new supply despite economic challenges. The piece also explores how stakeholders are adapting strategies to balance policy goals with market realities.

Affordable Housing in Challenging Times

Affordable Housing in Challenging Times: Market Update and Insights from Active Projects in Toronto and the GTA

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Makda Yohannes

Commercial Litigation Lawyer at Bennett Jones Toronto

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

Artificial intelligence is increasingly used to generate music and curate playlists, raising new questions about copyright protection under Canadian law. This blog examines whether AI-generated songs and playlists can qualify as copyright-protected works or compilations, and how courts may assess originality and human authorship. It also outlines practical considerations for artists, platforms and organizations using AI tools in the creative process.

Copyright in Compilations AI Generated Music and Playlists Under Canadian Law

Copyright in Compilations: AI‑Generated Music and Playlists Under Canadian Law 

Emma Danaher

Associate 

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

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.

Taxing Times: Alternative Routes to Incorporation

From the Same Authors