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Anu Nijhawan

M&A, Corporate Financing and International Tax Lawyer at Bennett Jones Calgary

Partner

Bennett Jones congratulates Anu Nijhawan on being named as Chair of the Canadian Bar Association National Tax Section and Co-Chair of the CBA/CPA Joint Committee on Taxation.

Anu Nijhawan Elected Chair of CBA National Tax Section

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Antoine Messervier

Tax Lawyer at Bennett Jones Vancouver

Associate

Andrew Young

Tax Lawyer at Bennett Jones Toronto

Issue 37 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 a review of notable tax cases, recent court guidance and ongoing appeal activity. This issue includes two articles from members of Bennett Jones’ Tax group.
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/youngandrew" target="_blank">Andrew Young</a> reviews the Seabridge decisions, focusing on the Canada Revenue Agency's (CRA's) challenges to Canadian exploration expense claims and the implications for investors in flow-through shares. 
<a rel="noopener noreferrer" rel="noopener noreferrer" href="https://bennettjones.com/messervierantoine" target="_blank">Antoine Messervier</a> discusses recent leave applications in tax matters before the Supreme Court of Canada, highlighting which were granted and which were denied.
Issue 37 also includes summaries of recent tax decisions, updated appeal tables and new bulletins and practice directives from the courts.

Bennett Jones on Tax Disputes - June 2025

Bennett Jones on Tax Disputes: June 2025

Harinder S. Basra

Mergers and Acquisitions, Corporate Finance and Securities Lawyer at Bennett Jones Calgary

Calgary Managing Partner

Brent W. Kraus

Mergers and Acquisitions, Capital Markets and Corporate/Commercial Lawyer at Bennett Jones Calgary

Rebecca Burnand

Corporate Lawyer at Bennett Jones Calgary

Canadian Pacific Railway Company (CPRC), a wholly-owned subsidiary of Canadian Pacific Kansas City Limited (CPKC), has issued C$500 million of 4.00% Notes due 2032, C$600 million of 4.40% Notes due 2036 and C$300 million of 4.80% Notes due 2055, which will be guaranteed by CPKC.

Canadian Pacific Kansas City Limited Announces Closing of 12 Billion Debt Offering

Canadian Pacific Railway Company Closes C$1.4 Billion Debt Offering

Brynne Harding

Litigation Lawyer at Bennett Jones Calgary

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

Daphne Wang

Commercial Litigation Lawyer at Bennett Jones Calgary

The Federal Court dismissed a request from the Canada Revenue Agency (CRA) that would have compelled Shopify to disclose six years of data from its Canadian merchants.

Shopify Wins in Federal Court Against CRA in Merchant Data Case

Shopify Wins In Federal Court Against CRA In Merchant Data Case

Lorelei Graham

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

Across the Atlantic, the European Union (EU) and its member states have also been encouraging climate-resilient agri-tech innovation, but their approach to intellectual property incentives has been a bit different. The European Union has set ambitious climate goals (like achieving climate neutrality by 2050) and launched the European Green Deal, a broad policy agenda to support sustainable technologies. While funding and regulations (such as support for sustainable farming practices) are big parts of the EU strategy, there is also recognition that IP rights play an important role in fostering innovation. However, unlike Canada or the recent US pilot program, Europe has not implemented a unified “green channel” for patent examination at the European Patent Office.

Fast Tracks and Green Gaps Part III

Fast Tracks and Green Gaps Part III: Green Without the Label: Europe's Pragmatic IP Approach to Agri-Tech Innovation

Steven L. Major KC

Commercial Dispute, Construction, Fraud, Police and Personal Injury Lawyer at Bennett Jones Calgary

Drew C. Broughton

Corporate Commercial and M&A Lawyer at Bennett Jones Calgary

Kevin Myson

Corporate, Commercial Transaction, Energy, Natural Resource and M&A Lawyer at Bennett Jones Calgary

Canada is navigating a "wild frontier" in the energy industry, with a unique opportunity to forge successful and sustainable partnerships both domestically and internationally. This was the rallying call at the Energy Business Forum during the 74th Canadian Energy Executive Association (CEEA) conference in Banff, Alberta, where industry leaders gathered to share visions for the future of Canada's energy landscape.

Key Takeaways From the Wild Frontier Energy Business Forum CEEA 74

Key Takeaways From the "Wild Frontier" Energy Business Forum at CEEA '74

Melanie Teetaert

Commercial Litigation Lawyer at Bennett Jones Vancouver

Jennifer (Jenn) K. Choi

Maruska Giacchetto

This article examines the Ontario Court of Appeal's decision in J.P. Thomson Architects Ltd. v Greater Essex County District School Board, 2025 ONCA 378, which provides critical clarification on the interpretation of multi-step dispute resolution (MSDR) clauses. MSDR clauses, commonly used in commercial contracts, outline escalating steps such as negotiation, mediation, and arbitration to resolve disputes. The Court addressed ambiguities in the drafting of MSDR timelines, emphasizing that specified timeframes should be interpreted as minimum waiting periods rather than strict deadlines. The decision overturned a lower court ruling that barred a party from arbitration due to a perceived failure to meet a 30-day mediation request deadline. This article highlights the importance of precise drafting in MSDR clauses, discusses the implications of the Court's decision, and provides practical guidance for parties drafting or negotiating dispute resolution provisions in commercial agreements.

Do you need to rush to mediate - Ontario Court of Appeal

Do You Need to Rush to Mediate? Ontario Court of Appeal Clarifies Interpretation of Multi-Step Dispute Resolution Clause

The United States has long been a major player in both agri-tech innovation and the intellectual property (IP) landscape. In the past, the United States Patent and Trademark Office (USPTO) offered its own version of a green patent fast-track to encourage climate-friendly inventions. Notably, in 2009 to 2011 the USPTO ran a Green Technology Pilot Program that prioritized examination for certain eco-friendly patents. The pilot ended in 2012, but more recently the USPTO brought back the idea in June 2022, with the Climate Change Mitigation Pilot Program, which was essentially an accelerated examination program for patent applications directed to fight climate change. Under this program, inventions designed to reduce or monitor greenhouse gas emissions, including many clean energy, sustainability or climate-smart agriculture innovations, could be examined out of turn. Importantly, like Canada’s program, the US pilot did not charge the usual petition fee for expediting. The goal was to spur green tech by making it faster and cheaper to secure IP rights.

Fast Tracks and Green Gaps Part II

Fast Tracks and Green Gaps Part II: Innovation Interrupted: What the End of the USPTO's Green Program Means for Agri-Tech

Climate change is driving a surge in agricultural technology (agri-tech) innovations aimed at making farming more resilient and sustainable. From drought-resistant crops to carbon-capturing soil techniques, these climate-focused agri-tech solutions are crucial for global food security. An often-overlooked piece of this puzzle is intellectual property (IP) strategy, namely how patents and other IP rights are used to protect and incentivize innovation.

Fast Tracks and Green Gaps Part I

Fast Tracks and Green Gaps Part I: Planting the Future: Why Canada's IP System May Be the Climate Innovation Sleeper Hit

TEI Canada Bennett Jones Webinar on CRA Audit Initiatives

Authors


Bennett Jones Speaking Engagement TEI Canada Bennett Jones Webinar on CRA Audit Initiatives March 9, 2021 Authors Edwin G. Kroft KCPartner Jehad HaymourPartner Anu NijhawanPartner Bennett Jones presented a webinar for TEI Canada on how Canadian tax authorities are actively engaged in audits, appeals and court challenges—even though most officials are still working from home. Bennett Jones' tax partners discussed some of the various CRA audit initiatives which are in process and also before the courts. Share by Email Social Media Download Download Subscribe Republishing Requests For permission to republish this or any other publication, contact Amrita Kochhar at kochhara@bennettjones.com. For informational purposes only This publication provides an overview of legal trends and updates for informational purposes only. For personalized legal advice, please contact the authors. Authors Edwin G. Kroft KC, Partner • Chair, Tax Litigation and Dispute Resolution Practice Vancouver, Toronto • 604.891.5335 • krofte@bennettjones.com Jehad Haymour, Partner • Vice Chair, Tax Litigation and Dispute Resolution Practice Calgary • 403.298.7978 • haymourj@bennettjones.com Anu Nijhawan, Partner • Co-Head of Tax Department Calgary • 403.298.3389 • nijhawana@bennettjones.com