People

Services

Industries

Firm

About

Knowledge

Careers

News

Events

Contact

Connect

Privacy Policy

Manage Cookies

Disclaimer

Terms of Use

Accessibility

Payments

Legal

Calgary

Toronto

Edmonton

Ottawa

Vancouver

New York

Montréal

Michael S. Shakra

Corporate Lawyer at Bennett Jones Toronto

Partner

Zachary Thacker

Tax Lawyer at Bennett Jones Calgary

Associate

<p><span>Bill C-228, <em>An Act to amend the Bankruptcy and Insolvency Act, the Companies’ Creditors Arrangement Act and the Pension Benefits Standards Act, 1985</em> received Royal Assent on April 27, 2023 and is now law, subject to a four-year transitional period before its provisions come into effect.</span></p>
<div>
<div id="ftn1">
<p> </p>
</div>
</div>

New Pension Priorities in Bankruptcy and Insolvency are Closer to Reality

New Pension Priorities in Bankruptcy and Insolvency Are Now Reality

On April 28, 2022, the federal government introduced <em>Budget Implementation Act, 2022, No. 1 </em>(Bill C-19) for first reading, to implement certain aspects of the federal government's 2022 Budget. Included in Bill C-19 is a proposed amendment to the <em>Pension Benefits Standards Act, 1985</em> (PBSA) which, if adopted, would make governance policies mandatory for all federally regulated registered pension plans (Federally Regulated Plans). It expands on previously proposed legislation, introduced in 2021, that would have made governance policies a requirement solely for Federally Regulated Plans that are negotiated contribution plans.

Governance Policies to be Required for All Federally Regulated Pension Plans

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

On February 4, 2022, the Canadian federal government released <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://fin.canada.ca/drleg-apl/2022/ita-lir-0222-1-eng.html" target="_blank">draft legislation</a> to implement a variety of proposed tax measures, which are discussed in a number of separate articles by Bennett Jones. In this article, we discuss certain of the measures that, if adopted as proposed, would implement the federal government's 2021 Federal Budget commitment to provide greater flexibility and simplify the making and reporting of contribution errors affecting defined contribution (DC) pension plans.

Fixing Contribution Errors for Defined Contribution Pension Plans

What You Need to Know About Draft Amendments to the Federal Income Tax Act and Regulations

Bennett Jones recently hosted a two-part webinar series on ESG and institutional investors. The first session looked at their role in ESG, private markets and investment, how risks and opportunities are being assessed in the boardroom, ESG performance in the energy industry and some predictions on what is ahead. The second session looked at ESG and pension plan administration with a focus on the issues at the interface of ESG and the duties of pension fiduciaries, as well as some predictions on what is ahead.

ESG and Institutional Investors Part Two

ESG and Institutional Investors: Part Two

Katherine Booth

Litigation Lawyer at Bennett Jones Vancouver

The BC Court of Appeal in <em>Cleaver v. The Cadillac Fairview Corporation Limited</em> 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 <em>Export and Import Permits Act</em>, 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

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Kate Kim

Andrew Young

Tax Lawyer at Bennett Jones Vancouver

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 <em>Wigdor v. Facebook Canada Ltd.</em>, 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.

Climate, Cybersecurity Risks Increasing for Federally Regulated Pension Plans: OSFI Outlook

From the Same Authors