The federal government’s budget implementation bill, Bill C-86[1], received Royal Assent on December 14, 2018. An aspect of the budget implementation bill is the amendment of various legislation, including the Patent Act, the Trademarks Act, as part of the government’s implementation of its intellectual property (“IP”) strategy.

A recent unreported decision in the Alberta Court of Queen’s Bench has clarified the ranking of certain municipal tax claims against a bankrupt in Alberta. In Bank of Nova Scotia et al v. Virginia Hills Oil Corp.