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    GST/QST - a tax debtor's bankruptcy or arrangement does not extinguish the obligation to obtain a clearance certificate from a tax authority
    2014-09-29

    On September 4, 2014, the Supreme Court of Canada dismissed a taxpayer's application for leave to appeal in the matter of Rita Congiu et autre c. Agence du revenu du Québec et autre(35830/35833).

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Stikeman Elliott LLP, Bankruptcy and Insolvency Act 1985 (Canada), Supreme Court of Canada
    Authors:
    Jean-Guillaume Shooner
    Location:
    Canada
    Firm:
    Stikeman Elliott LLP
    Joint debts, joint tenants - insolvency law meets real property law
    2014-09-30

    Original Newsletter(s) this article was published in: Commercial Litigation Update: October 2014

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, Real Estate, Blaney McMurtry LLP, Bankruptcy and Insolvency Act 1985 (Canada)
    Location:
    Canada
    Firm:
    Blaney McMurtry LLP
    Nortel unsecured bondholders can’t claim for post-filing interest in Canada: Ontario Court
    2014-10-02

    On August 19, 2014, the Ontario Superior Court of Justice [Commercial List] (Ontario Court) released an important decision regarding the ability of unsecured bondholders to assert a claim for “post-filing” interest in proceedings under the Companies’ Creditors Arrangement Act (Canada) (CCAA). The CCAA is Canada’s principal statute for the restructuring of large insolvent corporations and is similar in effect to Chapter 11 of theUnited States Bankruptcy Code (Bankruptcy Code).

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, Blake, Cassels & Graydon LLP, Bond (finance), Unsecured debt, Interest
    Authors:
    Pamela L. J. Huff , Linc Rogers
    Location:
    Canada
    Firm:
    Blake, Cassels & Graydon LLP
    Assigning contracts in Canadian insolvency proceedings
    2014-07-21

    Canadian restructuring and liquidation legislation provides struggling companies and bankruptcy trustees with powerful tools to restructure their affairs and maximize value for stakeholders. For example, in the right circumstances valuable contracts can be assigned, on notice to the counterparties, to buyers prepared to pay well for the rights conferred under the contracts. In such circumstances, the counterparty’s bargained for right to withhold its consent to an assignment can be effectively overridden by court order.

    Filed under:
    Canada, British Columbia, Insolvency & Restructuring, Litigation, McMillan LLP
    Authors:
    Adam C. Maerov , Mitchell Allison
    Location:
    Canada
    Firm:
    McMillan LLP
    The legislative “black hole” in aircraft creditors’ rights in Canada: Pre-Cape Town Convention interests
    2014-05-27

    What you need to know

    The entry of the Cape Town Convention into force under Canadian law is a positive step, but has led to a legislative “black hole” in the protection provided to certain aviation creditors, bringing with it considerable uncertainty and potentially expensive ramifications.

    The Cape Town Convention in Canada

    Filed under:
    Canada, Asset Finance, Aviation, Insolvency & Restructuring, Dentons, Bankruptcy and Insolvency Act 1985 (Canada), Personal Property Security Act 1990 (Canada)
    Authors:
    Christian Orton
    Location:
    Canada
    Firm:
    Dentons
    Canadian government initiates public consultation process on insolvency law reform
    2014-05-27

    This article has been contributed to the blog by Edward Sellers and Patrick Riesterer.

    Filed under:
    Canada, USA, Insolvency & Restructuring, Weil Gotshal & Manges LLP, Public consultations, Bankruptcy and Insolvency Act 1985 (Canada)
    Location:
    Canada, USA
    Firm:
    Weil Gotshal & Manges LLP
    No Construction Lien Act (Ontario) deemed trust in bankruptcy
    2014-05-28

    In his recent decision inRoyal Bank of Canada v.Atlas Block Co. Limited, 2014 ONSC 3062 (“Atlas Block”), Justice Penny of the Ontario Superior Court of Justice (Commercial List) held that trust claims pursuant to section 8 of the Construction Lien Act (Ontario) (the “CLA”) do not survive the bankruptcy of the would-be trustee debtor.

    Filed under:
    Canada, Ontario, Construction, Insolvency & Restructuring, Litigation, Aird & Berlis LLP | Aird & McBurney LP, Bankruptcy, Common law, Royal Bank of Canada, Ally Financial, Bankruptcy and Insolvency Act 1985 (Canada)
    Authors:
    Sam Babe
    Location:
    Canada
    Firm:
    Aird & Berlis LLP | Aird & McBurney LP
    Fee adjustments in Canada: Bank of Nova Scotia v Diemer and Re TNG Acquisition Inc.
    2014-06-10

    This article has been contributed to the blog by Caitlin Fell and Justine Erickson. Caitlin Fell is an associate in the insolvency and restructuring group of Osler, Hoskin & Harcourt LLP and Justine Erickson is a summer student at Osler, Hoskin & Harcourt LLP.

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, Weil Gotshal & Manges LLP, Interest, Scotiabank
    Location:
    Canada
    Firm:
    Weil Gotshal & Manges LLP
    Alberta Licensee Liability Rating program imposes financial challenges for junior oil & gas companies
    2014-06-13

    This is an update to our September 2013 Blakes Bulletin: Increases to Alberta Licensee Liability Rating Program.

    Filed under:
    Canada, Alberta, Energy & Natural Resources, Insolvency & Restructuring, Blake, Cassels & Graydon LLP
    Authors:
    Kelly Bourassa
    Location:
    Canada
    Firm:
    Blake, Cassels & Graydon LLP
    No Builders’ Lien Act (Alberta) deemed trust in bankruptcy
    2014-06-18

    In its June 11, 2014 decision in Iona Contractors Ltd. (Re), 2014 ABQB 347 (“Iona Contractors”), the Court of Queen’s Bench of Alberta (the “Alberta  QB”)  held that the trust created by section 22  of  the  Builders’ Lien Act (Alberta) is not effective in the bankruptcy of a would-be trustee debtor. This result  is  consistent with, but reached completely independently of, the recent Ontario  Superior Court  of Justice  (Commercial List) decision in Royal Bank of Canada v. Atlas Block Co.

    Filed under:
    Canada, Alberta, Construction, Insolvency & Restructuring, Litigation, Aird & Berlis LLP | Aird & McBurney LP, Statutory interpretation, Supreme Court of Canada
    Authors:
    Sam Babe
    Location:
    Canada
    Firm:
    Aird & Berlis LLP | Aird & McBurney LP

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