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Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

Sophie Virji

The <a href="https://www.budget.canada.ca/2023/home-accueil-en.html">2023 Canadian Federal Budget</a>, released March 28, 2023 (Budget 2023), proposes significant amendments to expand the application of Canada's general anti-avoidance rule. The government has invited the public to submit written comments on the proposed amendments by May 31, 2023.

Budget 2023 Proposes Significant Amendments to Canadas General Anti Avoidance Rule

Budget 2023 Proposes Significant Amendments to Canada's General Anti-Avoidance Rule

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

The 14th edition of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, includes articles on (1) the impact of case law in the area of document disclosure related to policy relied upon by the Minister of National Revenue in raising an assessment pursuant to the general anti avoidance rule and (2) Rule 58 of the Tax Court of Canada Rules (General Procedure) and the pronouncements made by the Federal Court of Appeal in its recent decisions, including 632738 Alberta Ltd. v Canada 2021 FCA 43. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.

Bennett Jones on Tax Disputes May 2021

Bennett Jones on Tax Disputes - May 2021

The Minister of National Revenue issued an order on August 31, 2020. This is the first order issued under the Time Limits and Other Periods Act (COVID-19) (TLOPA). The August 31 Order extends the time limit to reassess taxpayers and certain filing deadlines under the Income Tax Act (Canada) (ITA) and under the Excise Tax Act (ETA).

Rules of Reassessment The First Order is Issued Under the Time Limits and Other Periods Act COVID

Rules of Reassessment: First Order Issued Under the Time Limits and Other Periods Act (COVID-19) 

On July 27, 2020, the Time Limits and Other Periods Act (COVID-19) (TLOPA), respecting timelines under the Income Tax Act (ITA) and the Tax Court of Canada Act (TCCA), came into force when Bill C-20 received Royal Asset. The legislation has not changed since it was first introduced on June 10, 2020, as part of Bill C-17.

Limitation Periods for Tax Disputes Might Now Be Extended

Michelle F. Yung

Real Estate Lawyer at Bennett Jones Vancouver

Vanessa Kiraly

Commercial Real Estate Lawyer at Bennett Jones Toronto

A recent Ontario Superior Court decision underscores the importance of precise lease drafting. In Malleum Real Estate v. Donut Monster, the court held that tenant obligations began on the fixed commencement date&mdash;regardless of unfinished landlord improvements or pandemic disruptions. The ruling highlights that assumptions cannot override clear lease terms and offers practical lessons for both landlords and tenants.

When Assumptions Break Leases The Need for Clear Terms

When Assumptions Break Leases: The Need for Clear Terms

Vasilis F. L. Pappas, FCIArb

International Arbitration Lawyer at Bennett Jones Vancouver and Calgary

Partner 

Melanie Teetaert

Commercial Litigation Lawyer at Bennett Jones Vancouver

Geoffrey P. Stenger

Project Development, Energy, Infrastructure and Construction Lawyer at Bennett Jones Calgary

On October 7, 2025, British Columbia introduced Bill 20, the Construction Prompt Payment Act. If enacted, it will overhaul payment timelines and create a fast-track adjudication process for construction disputes. The legislation is expected to significantly impact owners, contractors and subcontractors across the province.

BC Introduces Prompt Payment Legislation

B.C. Introduces Prompt Payment Legislation

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Jesse Mighton

Insolvency and Restructuring Lawyer at Bennett Jones Toronto

Nyrie Israelian

Intellectual Property at Bennett Jones Toronto

The Office of the Superintendent of Bankruptcy has issued new guidance on the use of AI tools by Licensed Insolvency Trustees. The guidance underscores the need for oversight, accuracy, transparency, and adherence to professional obligations as AI becomes more integrated into insolvency practice.

OSB Issues New Guidance

OSB Issues New Guidance: What Licensed Insolvency Trustees Must Know about AI Tools 

Simon Grant

Banking & Finance Lawyer, Fintech 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

Andrew Bozzato

Corporate, M&A, Securities Lawyer at Bennett Jones Toronto

FINTRAC imposed a record $176.9 million penalty on cryptocurrency exchange Cryptomus for thousands of AML/KYC violations. The case underscores regulators&rsquo; increasing focus on compliance, with additional sanctions from the BCSC for operating without registration. Exchanges serving Canadian clients must ensure strict adherence to AML, KYC and securities laws to avoid similar consequences.

176 9 million fine against cryptocurrency exchange from FINTRAC demonstrates costs of non compliance

C$176.9 Million Fine Against Cryptocurrency Exchange From FINTRAC Demonstrates Costs of Non-Compliance

David J. Wahl, FCIArb

Construction Arbitration & Litigation Lawyer at Bennett Jones Calgary

Christopher Petrucci

Commercial Litigation Lawyer at Bennett Jones Calgary

Alex Payne

Commercial Litigation Lawyer at Bennett Jones Toronto

The Ontario Superior Court in Feldt Electric Ltd v Gorbern Mechanical Contractors held that non-compliance with an adjudicator&rsquo;s determination does not automatically invalidate a lien. The decision underscores the importance of jurisdiction and procedural fairness in construction disputes under Ontario&rsquo;s prompt payment and adjudication regime.

Anatomy of a Tax Dispute Understanding the CRA Audit and Objection Process

From the Same Authors