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Corporate minds do not all think alike: The Supreme Court affirms a purposive approach to the corporate attribution doctrine

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

Canada, Company & Commercial, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Supreme Court of Canada
There’s Something About (Hail) Mary: Appeals of Sale Processes and Pre-Receivership Sale Agreements

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.

Canada, Ontario, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP
Supreme Court of Canada Callidus Decision Provides Certainty to CRA Deemed Trust Rules

On November 8, 2018, in a decision delivered unanimously from the bench, the Supreme Court of Canada confirmed that the Crown’s superpriority over unremitted Goods and Services Tax/Harmonized Sales Tax (GST/HST) is ineffective against a secured creditor who received, prior to a tax debtor’s bankruptcy, proceeds from that taxpayer’s assets.1

Canada, Insolvency & Restructuring, Litigation, Tax, Borden Ladner Gervais LLP, Bankruptcy, Debtor, Harmonised sales tax, Dissenting opinion, Secured creditor, Goods and services tax (Canada), Unsecured creditor, Supreme Court of Canada, Federal Court of Appeal (Canada)
Supreme Court of Canada to Rule on CRA Superpriorities

​Canada v Callidus Capital Corporation

Canada, Insolvency & Restructuring, Litigation, Tax, Borden Ladner Gervais LLP, Canada Revenue Agency, Supreme Court of Canada