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Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Partner

Andrew Young

Tax Lawyer at Bennett Jones Vancouver

Associate

Spencer Brown

Tax Lawyer at Bennett Jones Calgary

Issue 35 of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, features an overview of recent cases of note and cases under appeal. This issue contains two articles from members of Bennett Jones' tax group. <a href="/People/B/Brown-Spencer">Spencer Brown</a> discusses the most recent Canada Revenue Agency guidance about the application of the general anti-avoidance rule and <a href="/People/Y/Young-Andrew">Andrew Young</a> comments on the recent Tax Court of Canada decision in Martin v the King, 2024 TCC 153. Issue 35 also contains summaries of recent tax decisions, tables regarding tax appeals and practice directives from the courts.

Bennett Jones on Tax Disputes February 2025

Bennett Jones on Tax Disputes: February 2025

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

On October 29, 2024, the Canada Revenue Agency (CRA) <a rel="noopener noreferrer" href="https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2024/trust-reporting-for-the-2024-tax-year.html" target="_blank">issued a release</a> stating that it will not require bare trusts to file trust returns for the 2024 tax year, continuing the administrative exemption that was <a rel="noopener noreferrer" href="https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2024/bare-trusts-exempt-from-trust-reporting-requirements-2023.html" target="_blank">granted for the 2023 tax year</a>. The CRA's recent announcement follows on the heels of <a rel="noopener noreferrer" href="https://fin.canada.ca/drleg-apl/2024/ita-lir-0824-l-3-eng.html" target="_blank">proposed amendments</a> to the Income Tax Act (Canada) (the Proposed Amendments) released in August that, among things, would provide targeted reporting relief for bare trusts meeting certain criteria.

CRA Relief and Proposed Amendments Mitigate Bare Trust Reporting Burden on Energy Companies

The <a href="https://www.budget.canada.ca/2023/home-accueil-en.html">2023 Canadian Federal Budget</a>, released March 28, 2023, provides particulars on the proposed new two percent tax on share buybacks and expands the proposal to apply to repurchases of equity by certain trusts and partnerships.

Canada Clarifies and Expands Proposal for Equity Buyback Tax

The federal government's <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://www.budget.gc.ca/fes-eea/2022/home-accueil-en.html" target="_blank">2022 Fall Economic Statement</a>, released on November 3, 2022, introduced a new tax on share buybacks by public corporations in Canada. Under the proposal, which would come into force on January 1, 2024, a two percent corporate-level tax would apply on the "net value" of a corporation's share buybacks.

Canada Proposes New Tax On Share Buybacks

Katherine Booth

Litigation Lawyer at Bennett Jones Vancouver

The BC Court of Appeal in Cleaver v. The Cadillac Fairview Corporation Limited upheld the refusal to certify a privacy class action, finding no basis in fact for the claim&rsquo;s central allegation. The decision reinforces the courts&rsquo; gatekeeping role at certification and the importance of evidentiary support for the core allegations underlying a proposed class proceeding.

BC Court of Appeal No basis in fact no class action

BC Court of Appeal: No Basis in Fact = No Class Action 

Michael C. Smith

Litigation Lawyer at Bennett Jones Toronto

George W. H. Reid

International Trade, Investment and Public Procurement Lawyer at Bennett Jones Toronto

The Government of Canada has published a new Notice concerning the rules and procedures governing the administration of the quota for imports of electric vehicles from the People's Republic of China for the second period of Quota Year 1 (September 1, 2026 to February 28, 2027). The Notice, issued by Global Affairs Canada under the Export and Import Permits Act, confirms that the second allocation period will continue to operate similar to the first allocation period.&nbsp;

Notice Concerning the Quota for Imports of Chinese Electric Vehicles

Second Allocation Period Opens September 1, 2026

Kate Kim

Issue 43 of Bennett Jones on Tax Disputes highlights recent developments in Canadian tax litigation and dispute resolution. This edition examines the limits of the Minister's ability to advance alternative assessment arguments, clarifies who may deduct legal costs incurred in tax disputes, and explores the role of price adjustment clauses in estate freeze transactions

Bennett Jones on Tax Disputes Issue 43

Bennett Jones on Tax Disputes: August 2026

Carl Cunningham

Management-side Employment Lawyer

David Cassin

Employment Lawyer at Bennett Jones Toronto

Julia Horowitz

Lawyer at Bennett Jones Toronto

In Wigdor v. Facebook Canada Ltd., 2026 ONCA 572, the Ontario Court of Appeal clarified that equity-based compensation, including RSUs, may constitute a term or condition of employment that must be preserved during the statutory notice period under the Employment Standards Act, 2000. The decision highlights the need for employers to carefully review RSU forfeiture provisions and saving language to ensure compliance with employment standards legislation, while confirming that the threshold for punitive damages remains high.

RSU Forfeiture Revisited Ontario Court of Appeal Provides Important Guidance for Employers

RSU Forfeiture Revisited: Ontario Court of Appeal Provides Important Guidance for Employers

Alison G. FitzGerald

International Arbitration Lawyer

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer

Canada has introduced a new round of retaliatory tariffs on $27.6 billion worth of US goods in response to the Trump administration's 50% tariffs on Canadian exports. The measures, effective September 8, 2026, include surtaxes ranging from 15% to 50% on a wide range of products, alongside remission programs and duty relief mechanisms for affected businesses.

Suzanne Byrne and Spencer Brown on Tax and Trust

From the Same Authors