Law360 Canada (March 27, 2023, 9:12 AM EDT) -- Appeal by Merchant Law Group LLP of an order dated November 29, 2019. In 2018, the Government of Alberta served the Bank of Montreal (the “Bank”) with a Requirement to Pay Money to the Government of Alberta issued by the Treasury Board and Finance - Tax and Revenue Administration (“Requirement to Pay”). The Requirement to Pay was issued in respect of an outstanding tax liability owed to Alberta by Merchant Law Professional Corporation (“Merchant Law PC”). The Bank held an account belonging to a partnership called Merchant Law Group LLP. Merchant Law PC was a partner of Merchant Law Group LLP. A dispute arose over whether Alberta was entitled to the money in the Merchant Law Group LLP account to satisfy a debt owed by Merchant Law PC. The Bank sought interpleader relief as it was not involved in the substance of this dispute between Alberta, Merchant Law PC, and Merchant Law Group LLP. On November 29, 2018, a Justice in Chambers issued an order granting interpleader relief to the Bank. Merchant Law Group LLP claimed that Alberta could not enforce a debt of the partner (Merchant Law PC) against assets belonging to the partnership (Merchant Law Group LLP)....