People

Services

Industries

Firm

About

Knowledge

Careers

News

Events

Contact

Connect

Privacy Policy

Disclaimer

Terms of Use

Accessibility

Legal

Calgary

Toronto

Edmonton

Ottawa

Vancouver

New York

Montréal

Wesley R. Novotny

Corporate Tax Lawyer at Bennett Jones Calgary

Partner

Wade Ritchie

Tax Lawyer at Bennett Jones Calgary

Associate

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

Brendan Sigalet

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

Osie Ukwuoma

Corporate Lawyer at Bennett Jones Toronto

Effective January 1, 2024, Canada introduced detailed rules into the Income Tax Act (Canada) to facilitate and encourage employee ownership of small and medium sized Canadian businesses through the creation of employee ownership trusts (EOT).

Leading the Way in Employee Ownership Trusts

Bennett Jones Leading the Way in Employee Ownership Trusts

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.

Liening on Fairness

Lorelei Graham

Food and Agribusiness Lawyer, IP Lawyer, Litigation Lawyer at Bennett Jones Toronto

Andrew Bozzato

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

Michelle Galati

Corporate Commercial and Securities Lawyer at Bennett Jones Toronto

Investment in agribusiness experienced a boom in the early 2020s, when investor enthusiasm for food security, supply chain resilience and agricultural innovation surged in the wake of the COVID-19 pandemic. Venture capital deployed unprecedented levels of funding into agrifood technology, while private equity groups targeted food processing, logistics and packaging platforms. At its peak, Canadian venture funding across the economy reached record highs in 2021 and 2022, and agribusiness was a direct beneficiary of that exuberance.

AI and Tech Are Powering Agribusiness Deal Flow

Kwang Lim

Corporate and Securities Lawyer at Bennett Jones Vancouver

Vancouver Managing Partner

Angela Blake

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

Laura James

Corporate Lawyer at Bennett Jones Vancouver

M&amp;A activity in Canada rebounded in Q3 2025, with total deal value rising sharply year-over-year. Our update explores shifting deal structures, the rise of earnouts, cross-border dynamics, and the sectors driving growth.

Canadas Q3 2025 MA Landscape

Canada's Q3 2025 M&A Landscape

Dominique Carli

Commercial Transactions Lawyer at Bennett Jones Toronto

Wittington Investments has launched a C$100 million fund to support Canadian food producers with equity or debt financing. Success depends on legal readiness, from IP protection to governance, ensuring businesses are prepared to attract and secure investment.

Legal Readiness for Food Producers Navigating Wittington Investments C100M Fund

Legal Readiness for Food Producers: Navigating Wittington Investments’ C$100M Fund

Kees de Ridder

Intellectual Property Lawyer, Patent Agent and Trademark Agent at Bennett Jones Calgary

Associate, Patent Agent, Trademark Agent

Benjamin K. Reingold

Intellectual Property Litigation Lawyer at Bennett Jones Calgary

Stephen D. Burns

Technology Lawyer, Intellectual Property Lawyer at Bennett Jones Calgary

Partner, Trademark Agent

The Supreme Court of Canada will hear Pharmascience Inc v Janssen Inc on October 9, 2025, a case that could reshape the scope of patentable subject matter in Canada. At issue is whether a dosing regimen for a pharmaceutical product constitutes an unpatentable method of medical treatment or a valid invention under the Patent Act. The Federal Court and Federal Court of Appeal upheld the patent&rsquo;s validity, but Pharmascience has challenged this position. With several industry groups granted intervenor status, the case is expected to have significant implications not only for the pharmaceutical industry but also for broader questions of what qualifies as an &ldquo;invention,&rdquo; including computer-implemented and AI-related technologies.

Supreme Court to Assess Subject Matter Eligibility in Canadian

Supreme Court to Assess Subject Matter Eligibility in Canadian Patent Law: Implications Beyond the Pharmaceutical Context

Recent Resource Taxation Developments

From the Same Authors