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    The pension implications of the Wage Earner Protection Program
    2008-08-08

    On July 7, 2008, the Wage Earner Protection Program Act (the "WEPPA") was proclaimed into force, along with complementary amendments to the Bankruptcy and Insolvency Act (the "BIA") and other related statutes. The new program protects a limited amount of the unpaid wages of employees when an employer becomes bankrupt or is placed into receivership, and the amendments to the BIA provide for the priority of some un-remitted pension contributions.

    The Wage Earner Protection Program (the "WEPP")

    Filed under:
    Canada, Employment & Labor, Insolvency & Restructuring, Borden Ladner Gervais LLP, Wage, Bankruptcy, Income tax, Retirement, Remand (court procedure), Preferred stock, Severance package, Bankruptcy and Insolvency Act 1985 (Canada)
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Review of recent Québec Court of Appeal decisions on consumer protection
    2022-05-04

    Consumer law in Québec remains in constant evolution, and the Consumer Protection Act (CPA) continues to be the subject of many court decisions each month.

    In this new article in our series on consumer law, we present recent developments in this area from the perspective of Québec Court of Appeal decisions over the past 12 months, which shed some light on the rules of the CPA.

    Filed under:
    Canada, Quebec, Company & Commercial, Corporate Finance/M&A, Insolvency & Restructuring, IT & Data Protection, Litigation, Telecoms, Borden Ladner Gervais LLP, Bankruptcy, Consumer protection, Quebec Court of Appeal
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    FCA confirms CRA super priority over secured creditors on a GST/HST debtors’ property
    2020-05-21

    In Toronto-Dominion Bank v Canada,1 the Federal Court of Appeal (FCA) upheld the Federal Court’s decision2 that the Toronto-Dominion Bank (TD) was required to pay to the Canada Revenue Agency (CRA) proceeds of $67,854 for unremitted GST that TD received as repayment from a borrower upon the discharge of a TD mortgage.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Borden Ladner Gervais LLP, Due diligence, Federal Court of Appeal (Canada)
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    No Lien for Linear Property Taxes - The Alberta Court of Appeal Resolves a Priority Contest Between Secured Creditors and Municipalities
    2019-02-19

    Background

    Virginia Hills Oil Corp. was a small publicly traded oil producer with assets in north central Alberta. Some of its assets were held through its subsidiary Dolomite Energy Inc. (collectively the "Debtors"). The Debtors' main secured creditors were the Alberta Treasury Branches and the Bank of Nova Scotia (the "Banks"). The Debtors also owned a pipeline that passed through three municipalities (the "Municipalities").

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Borden Ladner Gervais LLP, Property tax
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Wind-Downs, Retainers and Releases: The Ontario Court of Appeal Decision in Trillium Motor World
    2017-07-06

    ​The Ontario Court of Appeal released its much anticipated decision on the appeals taken from the trial decision of Justice McEwen in Trillium Motor World Ltd. v. Cassels Brock & Blackwell LLP et al.

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Law Firm Management, Litigation, Borden Ladner Gervais LLP, Conflict of interest, Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Shifting Environmental Liabilities after the Redwater Decision
    2016-05-27

    Summary

    Filed under:
    Canada, Alberta, Energy & Natural Resources, Insolvency & Restructuring, Litigation, Borden Ladner Gervais LLP, Environmental remediation, Liability (financial accounting), Alberta Energy Regulator
    Authors:
    Matti Lemmens
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    The CCAA’s “administration charge”: a super priority that can trump a ship mortgage
    2013-09-25

    An “Administration Charge” under the CCAA

    The Companies’ Creditors Arrangement Act, R.S.C. 1985, c. C-36, as amended (“CCAA”) permits a court having jurisdiction over proceedings for the restructuring of an insolvent company to make certain orders, to secure payment of the fees of certain officials involved in those proceedings, including the Monitor of the insolvent company appointed for the restructuring proceeding.

    A surprising judgment re the “Administration Charge”

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Shipping & Transport, Borden Ladner Gervais LLP, British Columbia Supreme Court
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Supreme Court of Canada: GST deemed trusts are inoperative in CCAA proceedings
    2010-12-23

    On December 16, 2010, the Supreme Court of Canada ( SCC) released its decision in Re Ted Leroy Trucking Ltd. In its decision, the SCC affirmed the importance of the Companies’ Creditors Arrangement Act (CCAA) as a flexible restructuring tool, and clarified the source and limits of the Court’s authority during CCAA proceedings. Furthermore, the Court overruled the judgment of the B.C.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Borden Ladner Gervais LLP, Bankruptcy, Debtor, Excise, Liquidation, Good faith, Majority opinion, Companies' Creditors Arrangement Act 1933 (Canada), Bankruptcy and Insolvency Act 1985 (Canada), Court of Appeal of England & Wales, Supreme Court of Canada, Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Changes to Canadian insolvency law: a re-ordering of priorities affecting secured creditors
    2008-07-31

    On July 23, 2008, the Canadian Government proclaimed into force amendments to the Bankruptcy and Insolvency Act (Canada) (the "BIA") that provide super-priority security to claims, subject to specified limits, for unpaid wages ("Unpaid Wage Claims") and unpaid pension plan contributions ("Unpaid Pension Contribution Claims") in a bankruptcy or receivership proceeding, effective as of July 7, 2008.

    Filed under:
    Canada, Employment & Labor, Insolvency & Restructuring, Borden Ladner Gervais LLP, Wage, Bankruptcy, Accounts receivable, Tax deduction, Unemployment benefits, Annual leave, Severance package, Canada Pension Plan, Bankruptcy and Insolvency Act 1985 (Canada)
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Revue des décisions récentes de la Cour d’appel du Québec en matière de protection du consommateur
    2022-05-04

    Au Québec, le droit de la consommation évolue régulièrement et la Loi sur la protection du consommateur (L.P.C.) continue de faire l’objet de plusieurs décisions des tribunaux chaque mois.

    À l’occasion de la publication de ce nouveau bulletin de notre série en droit de la consommation, nous présentons les développements récents dans ce domaine sous l’angle des décisions des quelque 12 derniers mois de la Cour d’appel du Québec, qui apportent un éclairage sur des règles de la L.P.C.

    Filed under:
    Canada, Quebec, Company & Commercial, Corporate Finance/M&A, Insolvency & Restructuring, IT & Data Protection, Litigation, Telecoms, Borden Ladner Gervais LLP, Bankruptcy, Consumer protection, Consumer Protection Act 1971 (Quebec) (Canada), Quebec Court of Appeal
    Authors:
    Guillaume Talbot-Lachance
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP

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