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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

Mark V. Lewis

Commercial Real Estate Lawyer

The B.C. government announced in its 2024 budget a plan to introduce a tax (the Flipping Tax) on income earned from the sale of a property within 730 days of acquisition. The Flipping Tax, subject to legislative approval, will be imposed under the Residential Property (Short-Term Holding) Profit Tax Act scheduled to take effect January 1, 2025. The B.C. government estimates that the Flipping Tax will generate $43M of tax revenue in its first year.

British Columbia Introduces the Flipping Tax What is it and why you Should be Aware

British Columbia Introduces the Flipping Tax—What is it and Why Should You be Aware?

Stephen Bowman and Jay Winters write in Canadian Accountant on the impact to taxpayers of changes to the alternative minimum tax (AMT) regime. They include a capital gains study in their article.

The Alternative Minimum Tax Goes Mainstream

The 2023 Budget proposes material changes to the alternative minimum tax (AMT) regime which, as discussed below, could result in significant increases to taxes on capital gains (i.e.,5-6 percentage points). Although practitioners have been half-expecting a capital gains inclusion rate increase since 2016 (which has not come to be), this is the practical effect of the AMT amendments for larger capital gains.

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

The Supreme Court of Canada&rsquo;s decision in SS&amp;C Technologies Canada Corporation v. Bank of New York Mellon Corporation, 2026 SCC 29, revisits the doctrine of spoliation and confirms that courts must draw an adverse inference when intentional destruction of relevant evidence is established. The decision provides guidance on the test for spoliation, the scope of mandatory adverse inferences and the importance of preserving evidence during litigation.

The Supreme Court of Canada Affirms Mandatory Adverse Inference in Cases of Spoliation

The Supreme Court of Canada Affirms Mandatory Adverse Inference for Spoliation

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

Evana Yukanna

Commercial Litigation Lawyer at Bennett Jones Toronto

Associate

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

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 

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Morneau's Morsels - Wills Estates and Trusts Lunch Seminar

From the Same Authors