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

Do you have any Cayman Islands entities that you are considering terminating prior to year-end?

In this briefing, Ogier Global's Corinne Cellier, associate director and head of our solvent liquidations team, reminds us of the options and timing for the termination of Cayman Islands entities. Our aim is to make the process as straightforward and clear as possible for our clients, navigating the applicable deadlines and regulatory considerations.

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.

Do you have any Cayman vehicles that you are considering terminating?

As year end approaches, it is time to start planning the liquidation of Cayman Islands entities that have reached the end of their life cycle, to ensure that unnecessary fees are not incurred.