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Anu Nijhawan KC

M&A, Corporate Financing and International Tax Lawyer

Lead Director and Head of Tax Department

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

Talia K. Bregman

Management-side Employment Lawyer

Employment Services, National Practice Group Leader

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

David Cassin

Employment Lawyer at Bennett Jones Toronto

Partner

The Ontario Superior Court&rsquo;s decision in Ghazvini v. CIBC strikes down a termination clause in federally regulated employment agreements under the Canada Labour Code. This ruling applies the Waksdale framework, emphasizing that termination clauses must meet statutory minimums for notice and cause. Federally regulated employers should review and update template agreements to ensure compliance and reduce the risk of future disputes.

Federally Regulated Employers Time to Review Employment Agreements After Ontario

Federally Regulated Employers: Time to Review Employment Agreements After Ontario Court Strikes Down Termination Clause

Brendan J. Weiler

Employment Services Lawyer at Bennett Jones Toronto

Associate

On October 28, 2024, Ontario's Working for Workers Five Act, 2024 (Bill 190) received Royal Assent. As Ontario’s fifth and most recent legislative initiative introduced under the “Working for Workers” headline, Bill 190 makes further changes to Ontario’s Employment Standards Act, 2000, and the Occupational Health and Safety Act.

More Legislative Changes for Ontario Employers

More Legislative Changes for Ontario Employers as Ontario's Working for Workers Five Act, 2024 Receives Royal Assent

Carl Cunningham

As you may have heard or read in our earlier blog, <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.bennettjones.com/Blogs-Section/More-Changes-to-Ontarios-Employment-Related-Legislation-Are-on-the-Horizon" target="_blank">More Changes to Ontario's Employment-Related Legislation Are on the Horizon</a>, the Ontario government introduced <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.ola.org/en/legislative-business/bills/parliament-43/session-1/bill-79" target="_blank">Bill 79, Working for Workers Act, 2023</a> in late March 2023. On October 26, 2023, Bill 79 received Royal Assent, introducing changes to Ontario's Employment Standards Act, 2000 (ESA) and other employment-related legislation in Ontario. Below is an overview of certain of the more material changes that came into force under Bill 79 on October 26, 2023 and which provincially-regulated employers in Ontario will need to be mindful of moving forward.

Changes to Ontarios Employment Related Legislation Have Arrived

Changes to Ontario's Employment-Related Legislation Have Arrived

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 Pharmascience v. Janssen Inc., 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 Fort McMurray 468 First Nation v Alberta Energy Regulator, 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

Tax Lawyer at Bennett Jones Calgary

Zachary Thacker

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

Corporate Lawyer at Bennett Jones Toronto

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.

8th HR Legal Risks(1)

From the Same Authors