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John (Jay) A. Winters

Tax Lawyer at Bennett Jones Calgary

Partner

Patrick T. Maguire KC

Energy & Project Development Lawyer | Oil, Gas & Power

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

Geoffrey P. Stenger

Energy, Infrastructure & Construction Lawyer | Bennett Jones Calgary

Hon. John R. Baird P.C.

Senior Advisor | International Trade, Investment & Security

Senior Business Advisor

The 10th annual National Energy Roundtable brought industry leaders, policymakers and innovators together to discuss how Canada can strengthen its global energy competitiveness. Key themes included reducing regulatory uncertainty to accelerate major projects, leveraging LNG to enhance economic prosperity, and positioning Canada&rsquo;s energy resources as strategic assets in an uncertain geopolitical landscape. Bennett Jones partners moderated panels exploring these opportunities and shared insights on how Canada can execute a winning strategy for long-term energy leadership.

Making Canadas Energy Sector More Competitive

Making Canada's Energy Sector More Competitive: Key Takeaways From the National Energy Roundtable

Martin Ignasiak KC

Regulatory Lawyer at Bennett Jones Calgary

<p>Day One of the 24th <a href="https://www.24wpc.com/welcome" target="_self">World Petroleum Congress</a> kicked off in Calgary today as 5,000 delegates from more than 100 countries have come together to help define realistic, workable paths to a net zero future.</p>
<p><a href="/Events/24th-World-Petroleum-Congress" target="_self">Bennett Jones is the Official Legal Sponsor of WPC 2023</a> and the firm is hosting Meet the Expert and Knowledge Connect sessions with our energy partners throughout the week. Today, <a href="/People/M/Maguire-Patrick" target="_self">Pat Maguire</a> and <a href="/People/I/Ignasiak-Martin" target="_self">Martin Ignasiak</a> spoke about the role of Canada as a global energy supplier, how to make Canada more competitive and why more and more people are realizing that the energy question is not a simple one.</p>

WPC 2023 Day One Canada as a Global Energy Supplier

WPC 2023 Day One: Canada as a Global Energy Supplier

Melanie L. Aitken

Global Antitrust and Competition Law and Litigation Advisor at Bennett Jones Washington

Managing Principal, Bennett Jones (US) LLP

Dominique T. Hussey

Chief Executive Officer and Intellectual Property Litigator, Pharma/Biotech and Trademark Lawyer at Bennett Jones Toronto

Chief Executive Officer

To mark this year's International Women's Day, we are proud to present a candid leadership conversation on the challenges women face in the legal field. Our five office managing partners—<a href="/People/A/Aitken-Melanie" target="_self">Melanie Aitken</a>, Radha Curpen, <a href="/People/H/Hussey-Dominique" target="_self">Dominique Hussey</a>, <a href="/People/M/Maguire-Patrick" target="_self">Pat Maguire</a> and <a href="/People/S/Stratton-Barbara" target="_self">Barbara Stratton</a>—are joined by moderator and Bennett Jones partner, <a href="/People/Y/Yung-Michelle" target="_self">Michelle Yung</a> as they share perspectives from their lived experiences. This discussion highlights the importance of acting purposely to create an workplace where women can thrive.

IWD 2023 Workplaces Where Women Thrive

IWD 2023: Workplaces Where Women Thrive

Leanne C. Krawchuk KC

Corporate, Mining & Construction Lawyer | Capital Markets

Partner, Corporate

James T. McClary

Private Equity and M&A Lawyer at Bennett Jones Calgary

Private equity investment in mining has grown over the past decade, driven largely by opportunities in mining sub-industries such as materials, software and industrial machinery despite persistent risk and scalability concerns. The article analyzes global and Canadian deal trends, structures and strategies, offering insights on where PE capital is being deployed and the outlook for investors and mining companies.

Private Equity Investment in Mining

Robert W. Staley

Securities & Commercial Litigation Lawyer | Shareholder Disputes

Doug Fenton

Litigation Lawyer at Bennett Jones Toronto

Sophia DiNicolo

Lawyer at Bennett Jones Toronto

Associate 

The Ontario Superior Court in <em>Dziedziejko v Canopy Growth</em> held that materiality may be inferred from a significant share price drop following corrective disclosure, granting leave to pursue secondary market misrepresentation claims. The decision signals a potential shift from contextual materiality analysis and raises challenges for issuers with volatile share prices.<br />
<div>&nbsp;</div>

Inferring Materiality from Share Price Movement Dziedziejko v Canopy Growth

Inferring Materiality from Share Price Movement: Dziedziejko v Canopy Growth

Jonathan Hillson

Commercial Litigation Lawyer at Bennett Jones Edmonton

Alex Payne

Commercial Litigation Lawyer at Bennett Jones Toronto

<p>Prompt payment and dispute resolution reforms are changing how construction project participants are to be paid, their disputes determined and when liens are to be filed and holdbacks released.</p>

Updates to Prompt Payment Legislation

An At-a-Glance Comparison: Have You Been Keeping Up with All the Changes?

Updates to Prompt Payment Legislation in Ontario, British Columbia and Alberta

Natalia E. Iamundo

Commercial Real Estate Lawyer at Bennett Jones Toronto

Canada&rsquo;s proptech sector is entering a new phase marked by disciplined growth, scaled AI implementation and deeper public-private collaboration. The 2026 Proptech in Canada report highlights a funding reset, a shift from AI experimentation to real-world deployment and significant government investment aimed at addressing housing affordability.

Building the Future Canadas 2026 Proptech Evolution

Building the Future: Canada's 2026 Proptech Evolution

Mark V. Lewis

Commercial Real Estate Lawyer at Bennett Jones Vancouver

Melanie Teetaert

Commercial Litigation Lawyer at Bennett Jones Vancouver

Harpreet Sidhu

Commercial Real Estate Lawyer | Property Transactions & Leasing

Associate

In Culos Development (1996) Inc. v. Baytalan, 2025 BCCA 265, the British Columbia Court of Appeal ordered specific performance for breach of an option to purchase, overturning the trial decision. The Court held that substantial pre-development work and limited market substitutes can establish a property&rsquo;s uniqueness, confirming that there is no presumption of replaceability in real estate disputes.

British Columbia Court of Appeal Awards Specific

British Columbia Court of Appeal Awards Specific Performance in Culos Development (1996) Inc. v. Baytalan, 2025 BCCA 265

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