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George W. H. Reid

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

Partner

Jessica B. Horwitz

Trade & Regulatory Lawyer | 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

Brent W. Kraus

Corporate Governance Lawyer | Securities & Capital Markets

Flutra Kacuri

Private Equity, M&A, Corporate and Securities Lawyer at Bennett Jones Calgary

Associate

The total number of Canadian M&A deals declined in the second quarter of 2025 as tariff disruption and uncertainty hampered dealmaking activity. However, the overall value of announced Canadian deals was up considerably in the second quarter of 2025, resulting in higher average deal sizes. A similar scenario of fewer deals and higher values is playing out in the United States and globally.

Canada Q2 2025 MA Landscape

Canada's Q2 2025 M&A Landscape

On June 13, 2025, the Government of Canada registered three significant packages of amendments to the Special Economic Measures (Russia) Regulations (the Regulations) under SOR/2025-141, SOR/2025-142, and SOR/2025-143. Officially announced by the Minister of Foreign Affairs on June 17, 2025, following the G7 Leaders’ Summit in Kananaskis, Alberta, these measures represent a major escalation in Canada's economic pressure campaign against the Russian Federation.

Canada Unveils Sweeping New Russia Sanctions Targeting Trade Sanctions Evasion and Key Industries

Canada Unveils Sweeping New Russia Sanctions Targeting Trade, Sanctions Evasion and Key Industries

Alison G. FitzGerald

International Arbitration Lawyer at Bennett Jones Ottawa

It has been a tumultuous spring for businesses involved in trade between Canada and the United States. This blog rounds up the latest frequently asked questions on Canada-US tariffs, including revised guidance issued on May 20, 2025 by the Canada Border Services Agency (CBSA) that clarifies the agency's interpretation of the exemptions from surtaxes on importations of US goods.

How Do I Get Out of This

How Do I Get Out of This? New Guidance on Eligibility for Tariff Remissions and Support Programs for Canadian Businesses

Andrew L. Jeanrie

Real Estate & Municipal Law Lawyer | Development & Approvals

Samantha Weng

Real Estate Lawyer at Bennett Jones Toronto

This blog examines how shifting market conditions in Toronto and the GTA are reshaping the delivery of affordable housing, including recent changes to inclusionary zoning. It highlights key public and private sector initiatives&mdash;such as Housing Now, Toronto Builds, and innovative financing models&mdash;that are advancing new supply despite economic challenges. The piece also explores how stakeholders are adapting strategies to balance policy goals with market realities.

Affordable Housing in Challenging Times

Affordable Housing in Challenging Times: Market Update and Insights from Active Projects in Toronto and the GTA

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Makda Yohannes

Commercial Litigation Lawyer at Bennett Jones Toronto

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

Artificial intelligence is increasingly used to generate music and curate playlists, raising new questions about copyright protection under Canadian law. This blog examines whether AI-generated songs and playlists can qualify as copyright-protected works or compilations, and how courts may assess originality and human authorship. It also outlines practical considerations for artists, platforms and organizations using AI tools in the creative process.

Copyright in Compilations AI Generated Music and Playlists Under Canadian Law

Copyright in Compilations: AI‑Generated Music and Playlists Under Canadian Law 

Emma Danaher

Associate 

As artificial intelligence tools become more autonomous, they are creating new legal risks, including the potential for AI-generated defamation. This article explores how Canadian courts may assess liability when AI agents publish harmful or false statements, and why companies deploying these tools must implement strong governance, safeguards and oversight. It also examines how existing Canadian defamation principles may apply to emerging AI technologies.

When AI Speaks for Itself How AI is Reshaping Defamation Risk

When AI Speaks for Itself: How AI is Reshaping Defamation Risk

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

Sophie Virji

Tax Lawyer at Bennett Jones Calgary

Anna Lekach

The Tax Court of Canada allowed ExxonMobil Canada Resources Company&rsquo;s appeal in a significant transfer pricing dispute concerning the deductibility of feasibility study costs related to a proposed Alaska-to-North America natural gas pipeline project. The Court found that the costs were incurred for the purpose of earning income and rejected the Minister&rsquo;s transfer pricing adjustments and Part XIII tax assessment. The decision provides important guidance on transfer pricing analysis, the application of the OECD Guidelines and the evidentiary role of expert testimony in tax disputes.

ExxonMobil Wins in Tax Court in Transfer Pricing Dispute

Michelle F. Yung

Real Estate Lawyer at Bennett Jones Vancouver

Helen Cassie

Associate at Bennett Jones Vancouver

This first installment in a three-part series examines the federal government&rsquo;s creation of Build Canada Homes (BCH) and the policy shift toward a more delivery-oriented role in housing development. It situates BCH within current market conditions and outlines how the new Crown corporation is intended to accelerate affordable housing supply through partnerships with the private and non-profit sectors.

From Advisors to Architects: The Expanding Role of Law Firms

From the Same Authors