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John (Jay) A. Winters

Tax Lawyer at Bennett Jones Calgary

Partner

Patrick T. Maguire KC

Leading Canadian and International Energy and Commercial Transaction Lawyer at Bennett Jones Calgary

Vice Chair and Partner

Mark S. Powell

Trading and Derivatives Lawyer at Bennett Jones Calgary

Partner 

For years, there has been significant uncertainty as to whether a particular emissions offset or carbon credit meets the definition of "emission allowance" for GST/HST purposes. If an emission offset or carbon credit is "emission allowance", then the normal GST/HST rules don't apply&mdash;rather, the seller does not charge GST/HST and the purchaser is required to self-assess it.&nbsp;

GST HST on Alberta TIER Emission Offsets and Credits

CRA States TIER Emission Offsets are also "Emission Allowances"

GST/HST on Alberta TIER Emission Offsets and Credits

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Associate

New federal tax rules effective January 1, 2024 deny expense deductions for short-term rental properties that do not comply with provincial or municipal laws. The changes heighten enforcement risk by allowing the CRA to deny deductions indefinitely, in addition to existing penalties. This blog explains the new deduction denial rules, key exceptions and compliance considerations for short-term rental operators.

Comply or Lose Your Tax Deductions

Comply or Lose Your Tax Deductions: New Income Tax Act Rules Target Short-Term Rental Landlords

Katelyn Weller

Counsel at Bennett Jones Toronto

Counsel

Carl Cunningham

Management-side Employment Lawyer at Bennett Jones Toronto

The 2025 Federal Budget proposes significant employment law changes, including restrictions on non-compete agreements and new measures to address worker misclassification and wage theft. Federally regulated employers should prepare for upcoming consultations in early 2026.

Federal Budget Proposals Affecting Employers

David Cassin

Employment Lawyer at Bennett Jones Toronto

The Ontario Superior Court of Justice’s recent decision in <em>Wigdor v Facebook Canada Ltd</em>, 2025 ONSC 4051 provides helpful clarity for employers on two key issues: the enforceability of restricted stock unit (RSU) forfeiture provisions, and the legal threshold for awarding punitive damages in employment disputes.

Forfeiture Clause Upheld

Forfeiture Clause Upheld, Punitive Damages Denied: Favourable Takeaways for Employers

Sarah E. Gilbert

Regulatory, Environmental and Health and Safety Lawyer at Bennett Jones Toronto

Julia E. Schatz

Commercial Litigation, Agribusiness, Arbitration, Real Estate, Construction and Environmental Litigation at Bennett Jones Toronto

Gatlin Smeijers

Environmental Lawyer at Bennett Jones Toronto

<p>On December 31, 2025, the Federal Government published the Prohibition of Certain Toxic Substances Regulations, 2025 under the <em>Canadian Environmental Protection Act, 1999</em>. When they come into effect on June 30, 2026, the 2025 Regulations will repeal and replace the Prohibition of Certain Toxic Substances Regulations, 2012. The Federal Government published a proposed version of the 2025 Regulations in 2022 for public consultation.</p>

Federal Government Publishes Prohibition of Certain Toxic Substances Regulations

Federal Government Publishes Prohibition of Certain Toxic Substances Regulations, 2025

William S. Osler KC

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

Drew C. Broughton

Corporate Commercial and M&A Lawyer at Bennett Jones Calgary

Audrix Arce

Articling Student

Recent changes to the Commissioner of Lobbying&rsquo;s interpretation of the federal Lobbying Act significantly lower the threshold for mandatory lobbyist registration. As of January 2026, organizations may be required to register if employees collectively spend as little as eight hours lobbying within a four-week period, including preparation and written communications. This update has important compliance implications for corporations and other organizations engaging with federal public office holders.

Expanded Federal Lobbyist Registration Requirements

Natalia E. Iamundo

Commercial Real Estate Lawyer at Bennett Jones Toronto

Alixe A.L. Cameron

Corporate Commercial and Real Estate Lawyer at Bennett Jones Calgary

Troy Mack

Corporate Commercial Lawyer at Bennett Jones Calgary

Rights of first refusal and rights of first offer are often used interchangeably, but they carry very different legal consequences in Alberta land transactions. This post explains how Alberta legislation and case law treat each right, why only a ROFR can support a caveat, and what parties should consider when structuring agreements to protect their interests.

Right of First Refusal vs Right of First Offer in Alberta Land Transactions

Right of First Refusal vs. Right of First Offer in Alberta Land Transactions 

Edward (Ted) Yoo

Intellectual Property Lawyer and Canada/US Patent and Trademark Agent at Bennett Jones Edmonton

Partner, Patent Agent, Trademark Agent

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Joshua Kim

Articling Student at Bennett Jones in Edmonton

The Alberta Court of King&rsquo;s Bench decision in SHAC Solutions Inc v Guenther confirms that intellectual property includes confidential processes, trade secrets and institutional know-how. The Court&rsquo;s injunction highlights the power of confidentiality agreements and the irreparable harm that can result from misuse of confidential information.

Protecting Your Proprietary Information Lessons from SHAC Solutions Inc v Guenther

Protecting Your Proprietary Information: Lessons from SHAC Solutions Inc v Guenther

Shahrose Javed

Lawyer at Bennett Jones Toronto

Andrew L. Jeanrie

Commercial Real Estate and Infrastructure Development Lawyer at Bennett Jones Toronto

Inclusionary zoning is a planning tool that requires certain new residential developments to include a prescribed percentage of affordable housing units.&nbsp;IZ was introduced as a unique zoning tool for Ontario&mdash;it would use zoning bylaws not only to dictate the uses permitted in a given area, but also as a tool to control the market price of what that zoning permits.<br />
<div>&nbsp;</div>

Ontario Moves to Pause Inclusionary Zoning Obligations

Inclusionary Zoning in Ontario: Ontario Moves to Pause Inclusionary Zoning Obligations 

Lineage Logistics Acquires VersaCold Logistics Services

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