On October 18, 2023, the Québec Court of Appeal confirmed the Superior Court’s authority to declare that court-ordered charges under the Bankruptcy and Insolvency Act (BIA) rank before deemed trusts in favour of the Crown for deductions at source.
Canada, Quebec, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Supreme Court of Canada
R. v. Dunn, Beatty and Gollogly 2013 ONSC 137
Introduction
Canada, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Bankruptcy, Fraud, Liability (financial accounting), Toronto Stock Exchange