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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

Kristopher R. Hanc

M&A and Capital Markets Lawyer

Christopher J. Doucet

Corporate & Mining Lawyer | M&A & Corporate Finance

Aidyn Bhatia

Lawyer at Bennett Jones Toronto

The Canadian Securities Administrators (CSA) has launched a broad consultation on modernizing the regulation of public companies, examining venture issuer status, financial reporting, resale restrictions, material change reporting and alignment with U.S. developments. The Consultation Paper includes a proposed qualified institutional purchaser exemption that could provide eligible reporting issuers with greater flexibility to raise capital without traditional resale hold periods. Stakeholders have until November 13, 2026, to submit comments.

CSA Publishes Sweeping Consultation on Modernizing the Regulation of Public Companies

Meg Tweedlie

Director, Student Talent

Samuel Judson

Commercial Real Estate Lawyer at Bennett Jones Toronto

Change of control provisions in commercial leases can create uncertainty for both landlords and tenants, particularly where terms such as &ldquo;control&rdquo; and &ldquo;effective control&rdquo; are undefined. This article examines the Canadian legal landscape, key case law and Section 23 of Ontario&rsquo;s Commercial Tenancies Act, and offers practical considerations for drafting and negotiating change of control provisions. It also highlights potential carve-outs and strategies to reduce ambiguity and the risk of future disputes.

change of Control of Commercial Tenants Drafting

Change of Control of Commercial Tenants: Drafting, Interpretation and Practical Considerations

Akhila Sandhu

Summer Student

Morgan Sutherland

Associate 

Michael C. Smith

Litigation Lawyer at Bennett Jones Toronto

The United Nations has adopted the first global regulatory framework for Automated Driving Systems, establishing safety, cybersecurity, testing and monitoring requirements for Level 3, 4 and 5 automated vehicles. This article examines the framework&rsquo;s implications for Canada, including how Transport Canada may incorporate the requirements into domestic vehicle safety standards and what manufacturers and suppliers should consider as regulation evolves.

First Global Regulatory Framework For Autonomous Vehicles

First Global Regulatory Framework For Autonomous Vehicles: Key Takeaways For Canada And The Auto Industry

Martin Ignasiak KC

Energy & Industrial Projects Lawyer

Head of Energy Regulatory

Michael P. Theroux KC

Commercial Litigation, Arbitration & Energy Litigation Lawyer

Partner 

Brynne Harding

Litigation Lawyer at Bennett Jones Calgary

The Supreme Court of Canada has resolved one of the most consequential questions left open by Vavilov, and which has divided jurisprudence in lower courts since then&mdash;whether judicial review is constitutionally guaranteed or can be barred by privative clauses.

Big Implications for Appeals from Administrative Tribunals

The Supreme Court Settles the Constitutional Floor for Judicial Review in Democracy Watch v Canada

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

Jenna Vivian

Commercial Litigation Lawyer at Bennett Jones Edmonton

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

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Suzanne Byrne and Spencer Brown on Tax and Trust

From the Same Authors