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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.

Following the announcement that Crystal Palace Football Club had gone into administration in January 2010, the club's administrator wanted to sell the club as a going concern. Shortly after he  signed a sale and purchase agreement with the newly formed Crystal Palace Football Consortium (CPFC) he discovered that the club had severe financial problems and decided to 'mothball' the club during the out of season period, in the hope of selling it in the future. However CPFC then decided to withdraw its offer for the club and on 28 May 2010 the four claimants were made redundant.