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Sophie Virji

Tax Lawyer at Bennett Jones Calgary

Partner

Anna Lekach

Associate

The Tax Court of Canada&rsquo;s decision in ExxonMobil Canada Resources Company v. The King highlights the risks of imprecise language in internal corporate communications during CRA audits. The case demonstrates how seemingly innocuous statements can be misconstrued and relied upon to support reassessment positions. It underscores the importance of careful, deliberate drafting to mitigate audit risk and avoid unintended interpretations.

The Issue with Misconstrued Internal Statements

Learnings from ExxonMobil Canada Resources Company v. The King

Jehad Haymour

Tax Litigation Lawyer at Bennett Jones Calgary

The Tax Court of Canada allowed ExxonMobil Canada Resources Company&rsquo;s appeal in a significant transfer pricing dispute concerning the deductibility of feasibility study costs related to a proposed Alaska-to-North America natural gas pipeline project. The Court found that the costs were incurred for the purpose of earning income and rejected the Minister&rsquo;s transfer pricing adjustments and Part XIII tax assessment. The decision provides important guidance on transfer pricing analysis, the application of the OECD Guidelines and the evidentiary role of expert testimony in tax disputes.

ExxonMobil Wins in Tax Court in Transfer Pricing Dispute

Jared A. Mackey

Corporate Tax Lawyer at Bennett Jones Calgary

Wade Ritchie

The <a href="https://www.budget.canada.ca/2023/home-accueil-en.html">2023 Canadian Federal Budget</a>, released March 28, 2023 (Budget 2023), proposes significant amendments to expand the application of Canada's general anti-avoidance rule. The government has invited the public to submit written comments on the proposed amendments by May 31, 2023.

Budget 2023 Proposes Significant Amendments to Canadas General Anti Avoidance Rule

Budget 2023 Proposes Significant Amendments to Canada's General Anti-Avoidance Rule

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

The 14th edition of Bennett Jones on Tax Disputes, published on <a rel="noopener noreferrer" href="https://www.gettaxnetpro.com/" target="_blank">Taxnet Pro</a> by Thomson Reuters, includes articles on (1) the impact of case law in the area of document disclosure related to policy relied upon by the Minister of National Revenue in raising an assessment pursuant to the general anti avoidance rule and (2) Rule 58 of the Tax Court of Canada Rules (General Procedure) and the pronouncements made by the Federal Court of Appeal in its recent decisions, including 632738 Alberta Ltd. v Canada 2021 FCA 43. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.

Bennett Jones on Tax Disputes May 2021

Bennett Jones on Tax Disputes - May 2021

Ahmed Elmallah

Intellectual Property Lawyer at Bennett Jones Edmonton

Counsel, Patent Agent, Trademark Agent

Roseann Caldwell

Canadian and United States Patent Agent at Bennett Jones Calgary

Patent Agent

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

This update analyzes recent Patent Appeal Board decisions to identify trends in the allowance of fintech and financial services patents in Canada. It shows that patentable claims typically frame innovations as technical solutions&mdash;such as improving computing efficiency or integrating specialized hardware&mdash;rather than purely business methods. These trends align with post-Dusome guidance and provide practical insight into how fintech inventions can meet patent eligibility requirements.

Fintech Patents Allowance Trends At The Canadian Patent Appeal Board

Part 2 Fintech Patents: Allowance Trends At The Canadian Patent Appeal Board

Brendan Sigalet

Greg M. Johnson

Energy Tax & Corporate Lawyer | M&A, Reorganizations & PE

Luke Morrison

Energy Project Development, M&A, and Commercial Transaction Lawyer at Bennett Jones Calgary

The federal government released the Spring Economic Update (SEU) on April 28, 2026, with the stated purpose of advancing its goal of building a stronger, more independent and resilient Canadian economy. Of particular interest to energy and clean-technology businesses, the SEU introduces several measures aimed at accelerating investment in low-carbon infrastructure.

Spring Economic Update Expands Canadas Carbon Capture Tax Credit Regime

Spring Economic Update Expands Canada's Carbon Capture Tax Credit Regime to Include Enhanced Oil Recovery

This update reviews the Federal Court&rsquo;s *Dusome* decision and CIPO&rsquo;s new guidance on patent eligibility for computer-implemented inventions in Canada. It highlights a shift toward purposive claim construction and clarifies that fintech innovations may be patentable where they demonstrate a practical application or improve computer functionality. The guidance offers greater predictability for applicants, particularly in financial technology contexts. 
<div>&nbsp;</div>

Fintech Patents New Eligibility Guidance In Canada

Part 1 Fintech Patents: New Eligibility Guidance In Canada

Ethan Z. Schiff

Class Actions & Commercial Litigation Lawyer

In Pedersen v. Advanced Bionics LLC, the Ontario Superior Court of Justice certified a medical device class action but restricted damages to direct medical consequences to satisfy Ontario&rsquo;s predominance requirement. The decision reflects the court&rsquo;s willingness to narrow claims and class definitions to align with the province&rsquo;s stricter certification framework. It also signals potential limits on broader damages&mdash;such as socio-economic losses&mdash;where individualized issues would otherwise outweigh common ones.

Ontario Superior Court Limits Damages Claims

Ontario Superior Court Limits Damages Claims in Certifying Personal Injury Medical Device Class Action

Gary S.A. Solway

Technology, Media & Corporate Lawyer | Governance

Matthew Flynn

Technology Transaction Lawyer at Bennett Jones Toronto

Artificial intelligence has entered a new phase: models can take actions&mdash;deploy code, interact with enterprise systems and operate through automated agents&mdash;with real-world consequences. AI is no longer just a technical capability; it is a core governance priority.

Anatomy of a Tax Dispute Understanding the CRA Audit and Objection Process

From the Same Authors

The Issue with Misconstrued Internal Statements

ExxonMobil Wins in Tax Court in Transfer Pricing Dispute

Budget 2023 Proposes Significant Amendments to Canada's General Anti-Avoidance Rule

Latest Insights

Fintech Patents: Allowance Trends At The Canadian Patent Appeal Board

Spring Economic Update Expands Canada's Carbon Capture Tax Credit Regime to Include Enhanced Oil Recovery

Fintech Patents: New Eligibility Guidance In Canada

Ontario Superior Court Limits Damages Claims in Certifying Personal Injury Medical Device Class Action

Stay Informed. Stay Ahead.