Two recent Supreme Court of Canada decisions demonstrate that the corporate attribution doctrine is not a one-size-fits-all approach.

Court approval of a sale process in receivership or Bankruptcy and Insolvency Act (“BIA”) proposal proceedings is generally a procedural order and objectors do not have an appeal as of right; they must seek leave and meet a high test in order obtain it. However, in Peakhill Capital Inc. v.

Introduction

Under the Companies (Guernsey) Law, 2008 (the “Companies Law”) there are two procedures available for the voluntary dissolution of a Guernsey company. A Guernsey company may be dissolved either by way of a “voluntary striking off” or a “voluntary winding up”. We set out below the details of each procedure.