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Anu Nijhawan KC

M&A, Corporate Financing and International Tax Lawyer at Bennett Jones Calgary

Lead Director and Partner

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

Talia K. Bregman

Management-side Employment Lawyer at Bennett Jones Toronto

Partner

Recent guidance from the Organisation for Economic Co-operation and Development provides important clarity on when cross-border remote work arrangements may give rise to a permanent establishment under international tax treaties. The analysis focuses on key indicators such as the duration of remote work and whether there is a commercial reason for an employee&rsquo;s presence in a jurisdiction. The article also outlines practical steps employers can take to mitigate tax risk and manage a globally distributed workforce.

Remote Work Without Borders But Not Necessarily Without Tax Consequences

Remote Work Without Borders—But Not Necessarily Without Tax Consequences: OECD Guidance for a Post-Pandemic World

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

When Canadian multinationals issue discounted bonds, notes and similar obligations in a foreign currency, the tax consequences of repaying the debt are governed by subsections 39(2) and paragraph 20(1)(f) of the Income Tax Act (Canada). <a href="/People/M/Mackey-Jared">Jared Mackey</a> and <a href="/People/N/Nijhawan-Anu">Anu Nijhawan</a> explore the application and interaction of these provisions, which can give rise to unexpected results.

Tax Considerations on the Repayment of Discounted Foreign Currency Obligations

Incentivizing employees is a critical component of most business strategies. Employers may implement arrangements for deferred cash bonuses, often subject to the satisfaction of certain criteria. From a tax perspective, the efficacy of any such arrangement requires that no tax be payable prior to the time an individual receives a cash payout. To ensure that result, it is critical to avoid the application of the "salary deferral arrangement" rules under the Income Tax Act (Canada).

Incentivizing Employees Avoiding a Salary Deferral Arrangement

Incentivizing Employees: Avoiding a Salary Deferral Arrangement

Retirement compensation arrangements (RCAs) are, in appropriate circumstances, a useful tool for employers to provide supplemental pension benefits to employees, but such arrangements come at a cost of refundable tax under the Income Tax Act (Canada) (the ITA). The <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.budget.canada.ca/2023/home-accueil-en.html" target="_blank">2023 Federal Budget</a> (the Budget), released on March 29, 2023 (Budget Day), proposes to amend the ITA to exempt, from the refundable tax, fees or premiums to the extent paid for the purposes of securing or renewing a letter of credit or a surety bond for an RCA structured as supplement to a registered pension plan.

Supplemental Pension Plans Secured with Letter of Credit Budget Proposes Refundable Tax Relief

Supplemental Pension Plans Secured with a Letter of Credit—Federal Budget 2023 Proposes Refundable Tax Relief

Michelle F. Yung

Real Estate Lawyer at Bennett Jones Vancouver

Luke Stretch

Commercial Real Estate Lawyer at Bennett Jones Calgary

Associate

Nathalie Hunter

Articling Student at Bennett Jones Vancouver

Articling Student

In Convocation Flowers Incorporated v. Anisa Holdings Ltd., 2026 ONCA 145, the Ontario Court of Appeal held that a landlord&rsquo;s interference with essential common area access&mdash;specifically loading dock facilities&mdash;can constitute a repudiatory breach of a commercial lease. The Court emphasized that even broadly drafted landlord discretion clauses cannot be exercised in a way that defeats a tenant&rsquo;s core operational use of the premises. The decision reinforces that courts will assess lease performance in practical, commercial terms when determining whether a fundamental breach has occurred.

Repudiation by Denied Access

Convocation Flowers Incorporated v. Anisa Holdings Ltd., 2026 ONCA 145

Repudiation by Denied Access: ONCA Confirms Loss of Essential Common Area Access May Be Repudiatory Breach of Lease

Alison G. FitzGerald

International Arbitration Lawyer at Bennett Jones Ottawa

Quinn Scarlett

Commercial Litigation and Arbitration Lawyer at Bennett Jones Toronto

In Grace et al v. The United Mexican States, the Ontario Superior Court set aside a NAFTA arbitral award on both jurisdictional and arbitrator impartiality grounds, marking a significant development in Canada&rsquo;s international arbitration jurisprudence. The decision clarifies Ontario courts&rsquo; willingness to conduct rigorous review of jurisdictional determinations, scrutinize arbitrator disclosure obligations, and preserve meaningful protections for minority investors and dual nationals in investor-state disputes. 
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Ontario Court Sets Aside ICSID Award in NAFTA Arbitration

Ontario Court Sets Aside ICSID Award in NAFTA Arbitration: Key Lessons on Jurisdiction and Arbitrator Impartiality

Mark V. Lewis

Commercial Real Estate Lawyer at Bennett Jones Vancouver

Vanessa Kiraly

Commercial Real Estate Lawyer at Bennett Jones Toronto

Jacob Mandrusiak

Corporate Commercial Lawyer at Bennett Jones Edmonton

This blog examines the Newfoundland and Labrador Court of Appeal&rsquo;s decision in Nova Fish Farms Inc. v. Cold Ocean Salmon Inc., holding that &ldquo;time is of the essence&rdquo; clauses do not apply to contractual obligations framed in indefinite terms such as &ldquo;commercially reasonable efforts.&rdquo; The case highlights the legal limits of TOE clauses absent fixed deadlines and underscores the importance of express outside or longstop dates in allocating timing and termination risk in commercial contracts. The forthcoming Supreme Court of Canada appeal may significantly shape future drafting practices for conditional transactions.

Time Of The Essence Clauses And Indefinite Obligations In Commercial Contracts

Nova Fish Farms Inc. v. Cold Ocean Salmon Inc (2025 NLCA 28)

Time of the Essence Clauses and Indefinite Obligations in Commercial Contracts

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Roseann Caldwell

Canadian and United States Patent Agent at Bennett Jones Calgary

Patent Agent

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

This update analyzes recent Patent Appeal Board decisions to identify trends in the allowance of fintech and financial services patents in Canada. It shows that patentable claims typically frame innovations as technical solutions&mdash;such as improving computing efficiency or integrating specialized hardware&mdash;rather than purely business methods. These trends align with post-Dusome guidance and provide practical insight into how fintech inventions can meet patent eligibility requirements.

Fintech Patents Allowance Trends At The Canadian Patent Appeal Board

Part 2 Fintech Patents: Allowance Trends At The Canadian Patent Appeal Board

Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Greg M. Johnson

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

Luke Morrison

Energy Project Development, M&A, and Commercial Transaction Lawyer at Bennett Jones Calgary

The federal government released the Spring Economic Update (SEU) on April 28, 2026, with the stated purpose of advancing its goal of building a stronger, more independent and resilient Canadian economy. Of particular interest to energy and clean-technology businesses, the SEU introduces several measures aimed at accelerating investment in low-carbon infrastructure.

Spring Economic Update Expands Canadas Carbon Capture Tax Credit Regime

Spring Economic Update Expands Canada's Carbon Capture Tax Credit Regime to Include Enhanced Oil Recovery

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Anu Nijhawan in the Globe and Mail on Dual Citizenship Tax Rules

From the Same Authors

Remote Work Without Borders—But Not Necessarily Without Tax Consequences: OECD Guidance for a Post-Pandemic World

Tax Considerations on the Repayment of Discounted Foreign Currency Obligations

Incentivizing Employees: Avoiding a Salary Deferral Arrangement

Latest Insights

Repudiation by Denied Access: ONCA Confirms Loss of Essential Common Area Access May Be Repudiatory Breach of Lease

Ontario Court Sets Aside ICSID Award in NAFTA Arbitration: Key Lessons on Jurisdiction and Arbitrator Impartiality

Time of the Essence Clauses and Indefinite Obligations in Commercial Contracts

Fintech Patents: Allowance Trends At The Canadian Patent Appeal Board

Stay Informed. Stay Ahead.