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La Cour d’appel de l’Alberta confirme l’annulation d’une décision ministérielle en vertu du régime de redevances albertain

Dans Shell Canada Limited v. Alberta (Energy), la Cour d’appel de l’Alberta (la « Cour ») a confirmé une décision rendue par la Cour du Banc du Roi de l’Alberta dans une affaire de contrôle judiciaire, laquelle décision...more

11/3/2023  /  Canada , Energy Sector , Oil & Gas , Royalties

Alberta Court of Appeal Upholds Quashing of Ministerial Decision Under Alberta Royalty Regime

In Shell Canada Limited v. Alberta (Energy), the Court of Appeal of Alberta (Court) upheld a judicial-review decision of the Court of King's Bench of Alberta quashing a decision of the Alberta Minister of Energy (Minister)...more

10/26/2023  /  Canada , Energy Sector , Oil & Gas , Royalties

Rectification in a Tax Context: The Intention Standard Prevails

A drafting mistake in an agreement can result in significant and unintended tax consequences. In the recent case of Baytex Energy Ltd. v. Canada (Attorney General) (Baytex), the Court of Queen’s Bench of Alberta (Court)...more

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