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    CRA’s Super-Priority Remains Operative Over Pre-Bankruptcy Payments to Secured Creditor
    22 November 2017

    Secured creditors have taken note and expressed concern regarding a recent decision from the Federal Court of Appeal (the “FCA”), which has upended conventional wisdom regarding the priority and treatment of GST/HST arrears in a bankruptcy. In Canada v.

    Canada, Company & Commercial, Insolvency & Restructuring, Litigation, Aird & Berlis LLP | Aird & McBurney LP, Secured creditor, Canada Revenue Agency, Federal Court of Appeal (Canada)

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