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Brendan Sigalet

Tax Lawyer at Bennett Jones Calgary

Associate

Sid Gupta

Articling Student at Bennett Jones in Calgary

Articling Student

Budget 2025 and the Canada Alberta Memorandum of Understanding reaffirm the federal commitment to Clean Economy Investment Tax Credits. The updates provide clarity on the Clean Electricity, Clean Hydrogen and CCUS tax credits, expand eligibility for critical mineral projects and signal potential policy shifts, including for enhanced oil recovery.

Budget 2025 and the Canada Alberta Memorandum

Budget 2025 and the Canada Alberta Memorandum of Understanding Reaffirm Canada’s Clean Economy Commitment

Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Wade Ritchie

Zachary Thacker

Canada has proposed amendments to its employee ownership trust (EOT) rules that improve clarity, reduce risks from disqualifying events, and expand access to the C$10 million capital gains deduction. These changes make EOTs a more practical and attractive succession planning tool for business owners.

New Legislative Proposals Boost the Appeal of Employee Ownership Trusts

Greg M. Johnson

Energy Industry Corporate Tax, Reorganization, M&A and Private Equity Lawyer at Bennett Jones Calgary

Part II focuses on the practical application of the Clean Technology, Clean Hydrogen, Clean Technology Manufacturing and Clean Electricity ITCs—many of which were enacted in 2024 through Bill C-59 and Bill C-69. The authors also examine the soon-to-be-legislated EV supply chain ITC

Climate Change Initiatives

Climate Change Initiatives: Selected Recent Changes and the Application of Existing Tax Principles to Clean Energy—Part 2

Wesley Novotny, Wade Ritchie and Zachary Thacker write in <a rel="noopener noreferrer" href="https://www.law360.ca/ca/employment/articles/2300571/a-new-chapter-in-business-succession-the-emergence-of-employee-ownership-trusts" target="_blank">Law360 Canada</a> on Employee Ownership Trusts and the benefits they offer to employees and business owners.

A New Chapter in Business Succession The Emergence of Employee Ownership Trusts

A New Chapter in Business Succession: The Emergence of Employee Ownership Trusts

Ethan Z. Schiff

Commercial Litigation Lawyer at Bennett Jones Toronto

Maisah Syed

In David v. Loblaw Companies Limited, the Ontario Court of Appeal confirms that a certification denial for failure to plead a cause of action is final and barred by res judicata. Absent narrow exceptions, plaintiffs cannot amend pleadings to relitigate certification and must pursue an appeal.

Ontario Court of Appeal Says that Plaintiffs Cannot Amend Instead of Appeal

Daron K. Naffin

Energy, Environmental/Regulatory and Expropriation Lawyer at Bennett Jones Calgary

Tim Myers

Regulatory, Environmental, Aboriginal and Expropriation Lawyer at Bennett Jones Calgary

Thomas Machell

Regulatory Lawyer at Bennett Jones Calgary

The Alberta Energy Regulator has released new editions of Directive 071 and Manual 026, significantly expanding emergency preparedness and response requirements. This post outlines the key changes, including mandatory Emergency Management Programs, expanded scope across resource sectors, enhanced hazard analysis standards, and what approval holders should do ahead of the February 2, 2026 effective date.

Alberta Energy Regulator Announces New Editions of Directive 071 and Manual 026

David R. McKinnon

Energy & Environmental Litigation, Commercial Disputes, and Health Law at Bennett Jones Calgary

Navdeep Kaur

Commercial Litigation Lawyer at Bennett Jones Calgary

Ellen Forsyth

The Alberta Court of King's Bench stood firm on its commitment to address delays and improve efficiency in Alberta's civil justice system. In Boucher v Bailey, 2025 ABKB 384, the Court dismissed the plaintiffs' request to adjourn a 31-day trial due to its counsel being double booked with another trial in another jurisdiction. The Court held that adjourning the trial as requested would cause prejudice to the justice system, including sub-optimal use of judicial resources and negatively affecting the public's confidence in the administration of justice.

Trial Dates Are Final Alberta Courts Confirm Commitment to Swift Justice

Trial Dates Are Final: Alberta Courts Confirm Commitment to Swift Justice

Morgan Sutherland

Lawyer at Bennett Jones Toronto

Associate 

Health Canada has released a Notice of Intent proposing new safety requirements for certain lithium-ion battery consumer products under the CCPSA. The proposed framework would introduce mandatory safety standards, with exemptions for specific regulated products, and is now open for stakeholder consultation until February 14, 2026.

Incoming Lithium Ion Battery Regulations Health Canada Wants to Hear from You

Incoming Lithium-Ion Battery Regulations—Health Canada Wants to Hear from You 

Serge Dupont

Senior Advisor at Bennett Jones Ottawa

Senior Advisor

The U.S. and global economies proved resilient in 2025. There were reasons, particularly around U.S. President Donald Trump&rsquo;s April 1 &ldquo;Liberation Day,&rdquo; to fear a global trade war or corrections in financial markets that would cause a recession in the United States and a sharp slowing of the global economy. In fact, while growth in the United States and most major economies slowed in 2025, other policy and market factors offset at least in part the early effect of disruptive policies by the U.S. administration. The United States&rsquo;s trading partners chose to avoid an all-out trade war, and most negotiated some form of accommodation with President Trump.

Fundamentals of Oil & Gas Taxation

From the Same Authors