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Supreme Court of Canada Dismisses Leave-on-Leave in Mantle Materials Group: The Priority of Environmental Obligations Extends...

In late May, the Supreme Court of Canada (the SCC) denied an application for leave to appeal a decision of the Court of Appeal of Alberta (the ABCA), which, in turn, had denied leave to appeal of the decision of the Court of...more

Qualex-Landmark: Redwater Scope and Environmental Priority in Alberta

This week’s highly anticipated decision of the Alberta Court of Appeal in Qualex-Landmark Towers Inc v 12-10 Capital Corp, 2024 ABCA 115 [Qualex] limits the application of Orphan Well Association v Grant Thornton Ltd, 2019...more

Why Municipal Tax Arrears of $20,000 Could Prevent Applications for or Transfers of Well Licences in Alberta

As discussed in our previous blog post, Unpaid Municipal Taxes Will Impact New AER Licenses and License Transfers, the Alberta Minister of Energy released Ministerial Order 043/2023 (the Order) on March 16, 2023. The Order...more

Unpaid Municipal Taxes Will Impact New AER Licences and Licence Transfers

On March 20, 2023, the Alberta Minister of Energy, Peter Guthrie, released ministerial order 043/2023 (the Order). The Order, authorized pursuant to the Responsible Energy Development Act, requires the Alberta Energy...more

Insights and Takeaways From Our Top 10 Commercial Litigation Cases of 2022

Canadian courts rendered a number of notable decisions in the commercial litigation sphere in 2022 that made headlines for the impacts they will have on the landscape of businesses facing a dispute. Now that we are well into...more

The Supreme Court of Canada Rules on Intersection of Insolvency and Arbitration Law

On November 10, 2022, the Supreme Court of Canada (SCC) issued its much-anticipated decision in Peace River Hydro Partners v Petrowest Corp, 2022 SCC 41, addressing a key intersection of insolvency and arbitration law—whether...more

Alberta is Open for Corporate Reorganizations

Courts Now Have More Discretion Regarding Plans of Arrangement Under Alberta's Amended Business Corporations Act - As discussed in our previous insight, Additional Changes to Alberta's Business Corporations Act Now in...more

Alberta Court of Appeal Confirms Environmental Liabilities Must be Addressed in Priority to Builder

On March 30, 2022, the Alberta Court of Appeal issued its much anticipated decision in Manitok Energy Inc (Re), 2022 ABCA 117 [Manitok ABCA] which considered whether, as a result of the Supreme Court of Canada's decision in...more

Alberta Proclaims New Legislation to Address Municipal Tax Arrears

On December 8, 2021, Alberta proclaimed in force Bill 77, the Municipal Government (Restoring Tax Accountability) Amendment Act, 2021 (the Amending Act), which is intended to strengthen municipal budgets following reports by...more

The Priority of Unpaid Post-Filing Creditors in a CCAA Proceeding

On August 27, 2019, Quebec's Court of Appeal overturned the Quebec Superior Court's decision to give post-filing claims priorities over secured creditors' claims, stating that section 11.01 of the CCAA does not give automatic...more

Alberta Court of Appeal Clarifies Super-Priority of CCAA Charges

In most restructuring proceedings, money is needed to fund the professionals and the management team retained to preserve value in the insolvent company. This money must often be borrowed, and is typically secured by...more

Not Just Linear Property Tax Priorities: Alberta Court of Appeal on Abuse of Process and Mootness

In a recent Bennett Jones Update—Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty—we discussed three recent decisions of the Court of Queen's Bench of Alberta that had addressed the question of...more

Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty

Recent decisions of the Court of Queen's Bench of Alberta have put into question the priority of municipal property taxes in insolvency proceedings. Two such decisions are the subject of pending appeals. A third recent...more

No Deemed Trust for Unremitted GST and HST Post-Bankruptcy

In a unanimous decision issued November 8, 2018, the Supreme Court of Canada granted the appeal of the decision of the Federal Court of Appeal in Canada v Callidus Capital Corp, 2017 FCA 162. Secured creditors who receive...more

Property Tax Assessments—Why You Should Respond to Requests for Information

The Alberta Municipal Government Act (MGA) has been amended to expand the information that an assessor can request from taxpayers regarding preparation of assessments. This expanded legislative scope has the potential to also...more

When Can Judicial Review of a Tribunal's Decision Include a Tribunal's Other Decisions?

When can a court review a tribunal's decisions, other than the decision under review, in determining whether the decision should be subject to a remedy on judicial review? This question arises from the recent Supreme Court of...more

Amendments to Alberta's Municipal Government Act Likely to Reduce Time and Cost of Property Tax Review Process

As of January 1, 2017, amendments to the Municipal Government Act, R.S.A. 2000 c. M 26 (MGA), came into force, changing how property owners can seek court review of Assessment Review Board decisions in Alberta....more

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