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Michael S. Shakra

Corporate Lawyer at Bennett Jones Toronto

Partner

Zachary Thacker

Tax Lawyer at Bennett Jones Calgary

Associate

<p><span>Bill C-228, <em>An Act to amend the Bankruptcy and Insolvency Act, the Companies’ Creditors Arrangement Act and the Pension Benefits Standards Act, 1985</em> received Royal Assent on April 27, 2023 and is now law, subject to a four-year transitional period before its provisions come into effect.</span></p>
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New Pension Priorities in Bankruptcy and Insolvency are Closer to Reality

New Pension Priorities in Bankruptcy and Insolvency Are Now Reality

On April 28, 2022, the federal government introduced <em>Budget Implementation Act, 2022, No. 1 </em>(Bill C-19) for first reading, to implement certain aspects of the federal government's 2022 Budget. Included in Bill C-19 is a proposed amendment to the <em>Pension Benefits Standards Act, 1985</em> (PBSA) which, if adopted, would make governance policies mandatory for all federally regulated registered pension plans (Federally Regulated Plans). It expands on previously proposed legislation, introduced in 2021, that would have made governance policies a requirement solely for Federally Regulated Plans that are negotiated contribution plans.

Governance Policies to be Required for All Federally Regulated Pension Plans

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

On February 4, 2022, the Canadian federal government released <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://fin.canada.ca/drleg-apl/2022/ita-lir-0222-1-eng.html" target="_blank">draft legislation</a> to implement a variety of proposed tax measures, which are discussed in a number of separate articles by Bennett Jones. In this article, we discuss certain of the measures that, if adopted as proposed, would implement the federal government's 2021 Federal Budget commitment to provide greater flexibility and simplify the making and reporting of contribution errors affecting defined contribution (DC) pension plans.

Fixing Contribution Errors for Defined Contribution Pension Plans

What You Need to Know About Draft Amendments to the Federal Income Tax Act and Regulations

Bennett Jones recently hosted a two-part webinar series on ESG and institutional investors. The first session looked at their role in ESG, private markets and investment, how risks and opportunities are being assessed in the boardroom, ESG performance in the energy industry and some predictions on what is ahead. The second session looked at ESG and pension plan administration with a focus on the issues at the interface of ESG and the duties of pension fiduciaries, as well as some predictions on what is ahead.

ESG and Institutional Investors Part Two

ESG and Institutional Investors: Part Two

Dominique T. Hussey

Chief Executive Officer and Intellectual Property Litigator, Pharma/Biotech and Trademark Lawyer

Chief Executive Officer

Vincent M. de Grandpré

IP Lawyer | Life Sciences & Tech

Emily P. Kettel

Intellectual Property Lawyer at Bennett Jones Toronto

Partner, Trademark Agent

In <em>Pharmascience v. Janssen Inc.</em>, the Supreme Court of Canada reaffirmed that methods of medical treatment remain unpatentable subject matter under the Patent Act because they are directed to the professional skill and judgment of healthcare practitioners. At the same time, the Court upheld the patentability of the dosing regimen claims at issue, clarifying that not all therapeutic or treatment-related claims constitute unpatentable methods of medical treatment. The decision provides important guidance on assessing patent eligibility for pharmaceutical and life sciences innovations in Canada.

Supreme Court of Canada Reaffirms that  Methods of Medical Treatment are Unpatentable

Supreme Court of Canada Confirms That Medical Professional Skill and Judgment Are Excluded From the Patent Bargain

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

Evana Yukanna

Commercial Litigation Lawyer at Bennett Jones Toronto

Ontario court denies a late class action opt-out request, reinforcing settlement finality and confirming prejudice can arise before court approval.

Ontario Court Reinforces Finality of Class Proceedings in Rejecting Late Opt Out Request

Ontario Court Reinforces Finality of Class Proceedings in Rejecting Late Opt-Out Request

Martin Ignasiak KC

Energy & Industrial Projects Lawyer

Head of Energy Regulatory

Tyler McDonough

Commercial Litigation Lawyer at Bennett Jones Calgary

Logan Lazurko

Energy & Regulatory Lawyer | Environmental

On June 17, 2026, the Alberta Court of Appeal unanimously dismissed an appeal by Fort McMurray 468 First Nation challenging an Alberta Energy Regulator decision that the First Nation lacked standing to request regulatory appeals of approvals issued to AdhMor Ltd. for an oilfield waste management facility near Fort McMurray. The decision in <em>Fort McMurray 468 First Nation v Alberta Energy Regulator</em>, 2026 ABCA 197, offers important guidance on what it takes to get in the door at the AER.

Alberta Court of Appeal Confirms Cumulative Effects are no Substitute for Evidence

No Standing Without Specifics: Alberta Court of Appeal Confirms that Cumulative Effects are no Substitute for Evidence

Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Wade Ritchie

In the April 28, 2026 Spring Economic Update, the federal government announced its intention to make permanent the C$10 million capital gains exemption available on certain sales of businesses to employee ownership trusts and worker cooperatives, which exemption was previously set to expire at the end of 2026. This amendment has now passed into law as part of Bill C-30, which received Royal Assent on June 18, 2026.

Capital Gains Exemption Made Permanent for Employee Ownership Trusts

A Major Boost for Canadian Business Succession

C$10 Million Capital Gains Exemption Made Permanent for Employee Ownership Trusts 

Curtis A. Cusinato

Vice Chair and Co-Head of M&A

Vice Chair and Co-Head of Mergers & Acquisitions

Tyler B. McAuley

Kevin Myson

Energy & Corporate Lawyer | M&A, Natural Resources & Transport

Canada&rsquo;s M&amp;A market remained resilient through the first half of 2026, with deal activity increasingly concentrated in large, strategically important transactions despite ongoing economic and geopolitical uncertainty. This quarterly update explores the sectors driving Canadian M&amp;A, including energy, digital infrastructure and real estate, and examines how policy developments, AI-related demand and shifting investment priorities are shaping dealmaking trends. It also highlights key opportunities and considerations for investors as activity is expected to accelerate in the second half of the year.

Bennett Jones in AmLaw Daily

From the Same Authors