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.

1. At the 11^th hour the Government has, effective today, 29 September, extended some (but not all) of the temporary provisions (which were due to expire on 30 September 2020) introduced by the Corporate Insolvency and Governance Act 2020 (“CIGA” or “the 2020 Act”): see here.