By John Carleton & Darren Hueppelsheuser ( May 29, 2018, 12:26 PM EDT) -- In the recent decision of Alberta v. ENMAX Energy Corporation 2018 ABCA 147, the Alberta Court of Appeal considered whether interest on certain intercompany debt was reasonable, and therefore deductible in pro forma tax calculations required, under Alberta’s payment in lieu of tax regulation (PILOT)....