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Searching Content indexed under Insolvency/Bankruptcy by McInnes Cooper ordered by Published Date Descending.
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Supreme Court Of Canada Decides Federal Crown's Deemed Trust Priority For Unremitted GST/HST Doesn't Survive Bankruptcy In Canada v. Callidus Capital Corporation
Section 222 of the Excise Tax Act allows the Crown to claim a tax debtor's GST/HST arrears against a creditor that obtains proceeds from the debtor's assets.
Canada
30 Nov 2018
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CRA's Super Priority Gains Strength: Federal Crown's Deemed Trust Priority For Unremitted GST/HST Survives Bankruptcy In Canada v. Callidus Capital Corporation
Recently, the Federal Court of Appeal confirmed that a tax debtor's bankruptcy does not extinguish the federal Crown's priority to proceeds a secured creditor obtains from that tax debtor's assets before its bankruptcy.
Canada
29 Aug 2017
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