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George W. H. Reid

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

Partner

Jessica B. Horwitz

Trade & Regulatory Lawyer | Bennett Jones Toronto

Sabrina A. Bandali

International Trade, Regulatory and Investment Lawyer

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their acquisition costs. In pursuit of this aim, the CBSA launched a third consultation in December 2025 that anticipates a fundamental reshaping of Canada's customs valuation framework through amendments to the&nbsp;Valuation for Duty Regulations, (SOR/86-792) (VFD Regulations).&nbsp;The deadline for stakeholders to make submissions to the 2025 VFD Consultation is January 23, 2025.

CBSA Pushes Customs Valuation Reform

Third Time's a Charm - CBSA Pushes Customs Valuation Reform

Brent W. Kraus

Corporate Governance Lawyer | Securities & Capital Markets

Co-Head of Mergers & Acquisitions Services

Flutra Kacuri

Corporate & Securities Lawyer | M&A

Associate

The total number of Canadian M&A deals declined in the second quarter of 2025 as tariff disruption and uncertainty hampered dealmaking activity. However, the overall value of announced Canadian deals was up considerably in the second quarter of 2025, resulting in higher average deal sizes. A similar scenario of fewer deals and higher values is playing out in the United States and globally.

Canada Q2 2025 MA Landscape

Canada's Q2 2025 M&A Landscape

On June 13, 2025, the Government of Canada registered three significant packages of amendments to the Special Economic Measures (Russia) Regulations (the Regulations) under SOR/2025-141, SOR/2025-142, and SOR/2025-143. Officially announced by the Minister of Foreign Affairs on June 17, 2025, following the G7 Leaders’ Summit in Kananaskis, Alberta, these measures represent a major escalation in Canada's economic pressure campaign against the Russian Federation.

Canada Unveils Sweeping New Russia Sanctions Targeting Trade Sanctions Evasion and Key Industries

Canada Unveils Sweeping New Russia Sanctions Targeting Trade, Sanctions Evasion and Key Industries

Alison G. FitzGerald

International Arbitration Lawyer

It has been a tumultuous spring for businesses involved in trade between Canada and the United States. This blog rounds up the latest frequently asked questions on Canada-US tariffs, including revised guidance issued on May 20, 2025 by the Canada Border Services Agency (CBSA) that clarifies the agency's interpretation of the exemptions from surtaxes on importations of US goods.

How Do I Get Out of This

How Do I Get Out of This? New Guidance on Eligibility for Tariff Remissions and Support Programs for Canadian Businesses

Ruth E. Promislow

Privacy, Cybersecurity & AI Lawyer

Stephen D. Burns

Energy & Infrastructure Technology Lawyer | IT/OT & Markets

Partner, Trademark Agent

J. Sébastien A. Gittens

Technology Lawyer & Trademark Agent

On June 4th, 2026, the federal government released Canada&rsquo;s National Artificial Intelligence Strategy: AI for All (the Strategy). The Strategy aims to ensure that artificial intelligence serves Canadians, strengthens businesses and communities and enhances Canada&rsquo;s control over its technological future through six key pillars.

Canadas AI for All Strategy Building Trust Innovation and Sovereignty in the Era of AI

Canada’s AI for All Strategy: Building Trust, Innovation and Sovereignty in the Era of AI

Robert W. Staley

Securities & Commercial Litigation Lawyer | Shareholder Disputes

Vice Chair and Partner

Doug Fenton

Litigation Lawyer at Bennett Jones Toronto

The Ontario Superior Court of Justice&rsquo;s decision in Nivora Group LLC v. Ping et al. clarifies the strict limits on Norwich orders in the context of crypto asset disputes. The Court dismissed a motion seeking third-party disclosure from cryptocurrency exchanges, reaffirming that Norwich relief is an extraordinary remedy available only where it is truly necessary and cannot be used to replace ordinary discovery. Even in cases involving alleged asset tracing, applicants must demonstrate that the third party is the only practicable source of the information and that the interests of justice favour disclosure.

Court Reaffirms Limits on Norwich Orders in Crypto Asset Disputes

The Ontario Court of Appeal's decision in Chanderpaul v. Caesars Convention Centre Ltd. clarifies when courts may pierce the corporate veil and hold shareholders personally liable for a corporation's wrongful conduct. While reaffirming the high threshold for veil-piercing claims, the decision provides important guidance on the types of conduct that may justify this exceptional remedy.

Ontario Court of Appeal Clarifies the Test for Piercing the Corporate Veil

Amanda C. McLachlan

Corporate & Regulatory Lawyer | Disputes, Investigations & Compliance

In Friel v. HUB International Limited, 2026 ONCA 313, the Ontario Court of Appeal upheld the enforceability of a forum selection clause designating the State of Delaware as the exclusive forum for resolving a dispute between a former employee in Ontario and his employer's Delaware-based parent entities over the exercise of vested share options. The decision provides important guidance for employers that structure equity incentive arrangements through related entities and reinforces the significance of clear contractual language delineating employment relationships from equity participation rights.

When Agreements Collide The Ontario Court of Appeal Upholds Forum Selection Provision in Friel v HUB

When Agreements Collide — The Ontario Court of Appeal Upholds Forum Selection Provision in Friel v. HUB

Edwin G. Kroft KC

Tax Litigation Lawyer at Bennett Jones

Andrew Young

Tax Lawyer at Bennett Jones Vancouver

The June 2026 issue of Bennett Jones on Tax Disputes provides insight into recent tax litigation developments, including the Tax Court's decision in 941624 Alberta Ltd. v. The King on the large corporation objection rules, updates from the Taxpayers' Ombudsperson, and summaries of recent tax decisions and appeal activity.

Sabrina Bandali on Pathways to Power for Women Lawyers

From the Same Authors