Alberta v ENMAX Energy Corporation, 2018 ABCA 147

A corporation (“ENMAX”) that was wholly-owned by the City of Calgary and thus, exempt from income tax, made a subordinated loan of $497M with...

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A wholly-owned subsidiary (ENMAX) of the City of Calgary made 10-year subordinated term loans to ENMAX power-distribution subsidiaries at interest...

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A parent of a municipal entity is not entitled to gain an advantage over its private competitors by arranging its subsidiaries’ affairs in a way...

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The Court inferred from a response (quoted at para. 21) to an MLA question given by the Minister of Energy in the Alberta legislature - that there...

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After quoting from Gabco, and in concluding that the reference is s. 20(1)(c)(i), as it applied for the purposes of computing payments to be made...

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