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The SCC Clarifies the Corporate Attribution Doctrine and Creditor Protection Tools in Insolvency Law

In the unrelated companion cases of Aquino v Bondfield Construction Co, 2024 SCC 31 (Aquino) and Scott v Golden Oaks Enterprises Inc, 2024 SCC 32 (Golden Oaks), the Supreme Court of Canada (the SCC or the Court) applied the...more

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

Trident Exploration Corp.: Abandonment and Reclamation Obligations Retain a Super Priority Over Municipal Taxes

The Alberta Court of King's Bench (the Court) has confirmed that the abandonment and reclamation obligations owed to the Orphan Well Association (OWA) and the Alberta Energy Regulator (AER) rank in priority to claims of...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 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

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

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