36778   Ad Hoc Group of Bondholders v. Ernst & Young Inc. in its capacity as Monitor et al.

(ON)

Commercial law – Bankruptcy and insolvency – Interest

36728    Enmax Power Corporation, Altalink Management Ltd., in its capacity as general partner of Altalink, L.P., EPCOR Distribution & Transmission Inc. v. Alberta Utilities Commission, Office of the Utilities Consumer Advocate of Alberta

- and between -

FortisAlberta Inc., Altagas Utilities Inc., ATCO Gas and Pipelines Ltd., ATCO Electric Ltd. v. Alberta Utilities Commission, Office of the Utilities Consumer Advocate of Alberta

In Paul L. Schnier v. Her Majesty the Queen,[1]  the Tax Court of Canada (TCC) dismissed a motion to quash an appeal brought on the basis that the appellant did not, as an undischarged bankrupt, have the capacity, pursuant to Section 71 of the Bankruptcy and Insolvency Act, to deal with property, including the ability to bring an appeal. The Appellant believed he was required to file the appeal, but did not obtain the trustee in bankruptcy’s permission when he commenced the appeal.

36238 Her Majesty the Queen v. Erin Lee MacDonald (Charter of Rights – Mandatory minimum sentences – Cruel and unusual punishment – Criminal law – Sentencing)

36153 Ryan Glenn Ziegler v. Her Majesty the Queen (Criminal law – Dangerous offender)

36039 Dhillon v. Jaffer  (Law of professions – Barristers and solicitors – Breach of fiduciary duty – Damages)

36114  Miazga v. The Queen  (Criminal law – Manslaughter)

doing business in Canada 2 | doing business in Canada Canada is one of the world’s premier locations for business investment. Boasting an exceptional wealth of natural resources, a sound financial system and world-class infrastructure, Canada is known for innovation in a wide range of sectors. And with generous research and development incentives, low corporate tax rates, and easy access to major U.S. markets, Canada is a top destination for foreign companies seeking a foothold in North America.

A recent decision of the Tax Court of Canada highlights the benefits of a broadly drafted general security agreement (GSA) in relation to a secured creditor’s realization on a bankrupt borrower’s intangible assets in the form of GST input tax credits (ITCs).

The Insolvency Act 1986 (HMRC Debts: Priority on Insolvency) Regulations 2020 will apply to all business insolvencies that commence on or after 1 December 2020. They provide for certain debts owed to HM Revenue & Customs (HMRC) to become preferential debts in the event of a business entering a formal insolvency. It is important that creditors understand whether they are affected by these changes so that they can decide whether they need to take steps to protect their position.

The relevant debts