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Gary S.A. Solway

Technology, Media and Entertainment, Corporate Commercial and Governance Lawyer at Bennett Jones Toronto

Partner

Lisa Kakoske

Corporate and Securities Lawyer

Bruce A. Hibbard

Public and Private Capital Markets, Investment Fund and M&A Lawyer at Bennett Jones Calgary

Partner 

Incorporation Forum Shopping in Canada: Considerations for Canadian Tech Startups, is a comprehensive guide designed to help Canadian technology startups navigate the complexities of choosing the right jurisdiction for incorporation.

Incorporation Forum Shopping in Canada Considerations for Canadian Tech Startups

Incorporation Forum Shopping in Canada: Considerations for Canadian Tech Startups

William S. Osler KC

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

Valeria Palacio

Corporate Commercial Lawyer at Bennett Jones Calgary

Associate

As an update to our previous blog posts, <a rel="noopener noreferrer" href="https://bennettjones.com/Blogs-Section/Greater-Flexibility-for-Reporting-Issuers-Access-Equals-Delivery" target="_blank">Greater Flexibility for Reporting Issuers: Access Equals Delivery</a> and <a rel="noopener noreferrer" href="https://www.bennettjones.com/Blogs-Section/CSA-Seeks-Comments-on-Access-Equals-Delivery-Model-for-Prospectuses-Financial-Statements-and-MDA" target="_blank">CSA Seeks Comments on “Access Equals Delivery” Model for Prospectuses, Financial Statements and MD&A</a>, the Canadian Securities Administrators (CSA) have published for comments a revised access model for certain continuous disclosure documents (CD Documents) of non-investment fund reporting issuers (Proposed Access Model). The Proposed Access Model is subject to a 90-day comment period, ending on February 17, 2025.

CSA Seeks Comments on Proposed Access Model Modernized Approach for Delivery

CSA Seeks Comments on Proposed Access Model: Modernized Approach for Delivery of Continuous Disclosure Documents

Andrew N. Disipio

Securities, Corporate Finance and Mergers & Acquisitions Lawyer at Bennett Jones Toronto

On January 11, 2024, the Canadian Securities Administration published amendments implementing an "Access Equals Delivery" model to generally permit electronic delivery of prospectuses in Canada for non-investment fund reporting issuers, including venture issuers. The AED Model will come into force on April 16, 2024, subject to receiving expected regulatory and ministerial approvals.

Greater Flexibility for Reporting Issuers Access Equals Delivery

Greater Flexibility for Reporting Issuers: Access Equals Delivery

Kristopher R. Hanc

M&A and Capital Markets Lawyer at Bennett Jones Toronto

Adam Weryha

Glass, Lewis & Co and Institutional Shareholder Services have both released updates to their Canadian proxy voting guidelines for the 2023 proxy season, with the most significant changes relating to board diversity, environmental and climate related matters and executive compensation.. Recommendations from proxy advisory firms can have a significant impact on the outcome of business conducted at shareholder meetings—especially if institutional investors comprise a significant portion of the company's shareholder base. Canadian public companies should review the updates with their legal counsel to determine the impact on disclosure and governance practices, and take steps to mitigate any potential adverse voting recommendations.

ISS and Glass Lewis Update 2023 Proxy Voting Guidelines

John (Jay) A. Winters

Tax Lawyer at Bennett Jones Calgary

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

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

Jenna Vivian

Commercial Litigation Lawyer at Bennett Jones Edmonton

Matt Riskin

Commercial Litigation, Health and Employment Lawyer at Bennett Jones Edmonton

The Alberta Court of King&rsquo;s Bench has released a detailed and instructive decision on after-acquired cause, employee dishonesty and proportionality in termination for cause, particularly in the context of a closely held business and a senior executive role.

Alberta Court Confirms After Acquired Cause Can Justify Termination for Cause

Sobolewski v Advanced Completions Technology Services Ltd, 2026 ABKB 10

Dishonesty at the Top: Alberta Court Confirms After-Acquired Cause Can Justify Termination for Cause

James T. McClary

Private Equity and M&A Lawyer at Bennett Jones Calgary

Elizabeth K. Dylke

Corporate and Private Funds Lawyer

Haifeng Hu

Partner at Bennett Jones Vancouver

The private equity industry went in a number of different directions in 2025. Global dealmaking value picked up in the second half of the year but the number of deals decreased. PE exits declined year-over-year, boosting growth in alternative strategies to generate liquidity. Investors remain committed to PE according to Preqin's latest investor survey, despite exercising greater caution in short-term commitments. Macroeconomic conditions improved markedly as the year went on, after a turbulent and unexpected start.
In this edition of the Bennett Jones PE Briefing, we look at the full-year data on private equity activity in Canada in 2025 as well as&nbsp;how 2025 unfolded and what to look for in the coming year;&nbsp;PE exit activity and what to expect in 2026; and&nbsp;trends in GP-stakes investing.

The Q4 2025 PE Briefing

2026 Outlook: Key PE Trends Set to Shape the Year Ahead

George W. H. Reid

International Trade, Investment and Public Procurement Lawyer at Bennett Jones Toronto

Jessica B. Horwitz

International Trade Lawyer, Customs Lawyer, Regulatory Lawyer, Anti-Corruption and Economic Sanctions Lawyer at Bennett Jones Toronto

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer at Bennett Jones Toronto

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their acquisition costs. In pursuit of this aim, the CBSA launched a third consultation in December 2025 that anticipates a fundamental reshaping of Canada's customs valuation framework through amendments to the&nbsp;Valuation for Duty Regulations, (SOR/86-792) (VFD Regulations).&nbsp;The deadline for stakeholders to make submissions to the 2025 VFD Consultation is January 23, 2025.

CBSA Pushes Customs Valuation Reform

Third Time's a Charm - CBSA Pushes Customs Valuation Reform

Martin Ignasiak KC

Regulatory Lawyer at Bennett Jones Calgary

Jessica Kennedy

Larissa D. Lees

Alberta has enacted Bills 8 and 12 to establish a new regulatory and levy framework for data centre development in the province. The changes are intended to support growing AI-driven demand while protecting grid reliability, electricity affordability and long-term system sustainability.

Bennett Jones in Lexpert's DealWire Spotlight

From the Same Authors