On April 7, 2006, Bennett Jones environmental law practice group head, Gray Taylor, participated in a panel debating environmental issues in international transactions. During this discussion, he underscored the need for non-Canadian lawyers to be aware of significant features of Canadian environmental law when approaching international M&A deals that involve Canada. Responding as an invited panellist to pre-planned comments from other panellists to the effect that borders are becoming irrelevant in dealing with environmental issues in multi-jurisdictional transactions, Gray stressed that Canada differs from the US significantly when dealing with environmental issues. This paper was published as part of the proceedings of the ABA's International Law Section's Annual Meeting held at the Waldorf Astoria in New York, NY, on April 5-9, 2006.