The Attorney General of Canada (the “AGC”) applied to revive a dissolved corporation to issue a Notice of Assessment in respect of tax amounts owing to the Canada Revenue Agency.

The Court noted that a “creditor” has standing to ask that a dissolved corporation be revived pursuant to s 206.1(a) of the Alberta Business Corporations Act, RSA 2000, c B-9 (the “ABCA”). However, the Court determined that the AGC did not have standing to revive the corporation under section 206.1(a) of the ABCA because tax liabilities do not become debts until the taxes are assessed and a Notice of Assessment is issued. The AGC was therefore not a creditor because, while an assessment had taken place, no Notice of Assessment had been issued.

The Court then considered whether the AGC was an “interested person” pursuant to s 206.1(d) of the ABCA. The Respondent objected to relief being granted under s 206.1(d) as only s 206.1(a) was named as the basis for the AGC’s Originating Application. The Court noted that Rule 13.6(3)(r) requires a party to state the provisions of an enactment that may take another party by surprise. However, the Court determined that, absent a requirement to plead a specific enactment, relief supported by the facts pleaded is available even where a wrong statute is pleaded. The Court allowed the AGC’s Application.