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    Crown priority under section 222(3) of the Excise Tax Act
    2017-10-31

    We have recently profiled conflicting cases (available here and here) dealing with a priority contest between supe

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, McCarthy Tétrault LLP, Bankruptcy, Debtor, Excise, Secured creditor, Supreme Court of Canada, Federal Court of Appeal (Canada)
    Authors:
    Walker W. MacLeod
    Location:
    Canada
    Firm:
    McCarthy Tétrault LLP
    Success Fees and Super-Priority Charges in CCAA Proceedings
    2017-03-09

    The restructuring of Sanjel Corporation and its affiliates (previously discussed here) continues to provide interesting developments on the application and interpretation of the Companies’ Creditors Arrangement Act.

    Filed under:
    Canada, Alberta, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Debtor
    Authors:
    Walker W. MacLeod
    Location:
    Canada
    Firm:
    McCarthy Tétrault LLP
    Third-Party Releases in CCAA Plans of Compromise and Arrangement
    2017-01-17

    It is well-established that Canadian courts have jurisdiction to approve a plan of compromise or arrangement under the Companies’ Creditors Arrangement Act that includes releases in favour of third-parties. The leading decision on the issue remains Metcalfe & Mansfield Alternative Investments II Corp., which arose in response to the liquidity crisis that threatened the Canadian market in asset-backed commercial paper after the U.S.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Shareholder, Debtor
    Authors:
    Walker W. MacLeod , Andrew Foster
    Location:
    Canada
    Firm:
    McCarthy Tétrault LLP
    When Will a Court Lift a Statutory Stay to Permit A Class Action to Proceed?
    2016-09-12

    Both the Bankruptcy and Insolvency Act (“BIA”)[1] and the Companies’ Creditors Arrangement Act[2] stay actions and remedies as against debtors.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Bankruptcy, Debtor, Class action, Bankruptcy and Insolvency Act 1985 (Canada)
    Location:
    Canada
    Firm:
    McCarthy Tétrault LLP
    The critical supplier remedy and the continued use of inherent jurisdiction
    2016-08-26

    Section 11.4 of the CCAA requires that persons identified as critical suppliers to a debtor company continue to provide goods and services on terms and conditions with the existing supply relationship.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Credit (finance), Debtor, Supply chain, Stakeholder (corporate)
    Authors:
    Walker W. MacLeod , Dextin Zucchi
    Location:
    Canada
    Firm:
    McCarthy Tétrault LLP
    CCAA Debtor in Possession Financing without “Adequate Protection”
    2016-01-12

    There are a number of similarities between restructuring legislation in Canada and the United States.  Each of Canada and the United States have adopted a form of the UNCITRAL Model Law Cross-Border Insolvency in order to facilitate cooperation and efficient administration of cases with an international component.  In Canada this has occurred through implementation of both Part XIII of the 

    Filed under:
    Canada, USA, Insolvency & Restructuring, McCarthy Tétrault LLP, Debtor, Debtor in possession
    Authors:
    Walker W. MacLeod
    Location:
    Canada, USA
    Firm:
    McCarthy Tétrault LLP
    Give this post superpriority – Supreme Court decides Sun Indalex Finance, LLC v. United Steelworkers
    2013-02-05

    Introduction

    The Supreme Court has issued its much-anticipated decision in Sun Indalex Finance, LLC v. United Steelworkers.

    Filed under:
    Canada, Banking, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, McCarthy Tétrault LLP, Conflict of interest, Debtor, Fiduciary, Beneficiary, Bankruptcy and Insolvency Act 1985 (Canada), Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    McCarthy Tétrault LLP
    Mergers & acquisitions in a more uncertain world: using the Companies’ Creditors Arrangement Act
    2012-07-25

    You are probably aware of the useful restructuring and creditor protection process available to insolvent entities in the United States under Chapter 11 of the United States Bankruptcy Code. In Canada, more than one insolvency regime is available in respect of debtor companies in financial difficulty and those interested in acquiring such companies or their assets. However, because of its flexibility, the most commonly used Canadian regime for larger debtor companies or complicated restructurings is the Companies’ Creditors Arrangement Act (Canada) (the "CCAA").

    Filed under:
    Canada, Corporate Finance/M&A, Insolvency & Restructuring, McCarthy Tétrault LLP, Bankruptcy, Debtor, Title 11 of the US Code
    Authors:
    Sean F. Collins , James D. Gage , Warren B. Milman
    Location:
    Canada
    Firm:
    McCarthy Tétrault LLP
    A new proposed, comprehensive reform of Italian insolvency proceedings: continuity and innovation
    2016-02-29

     The Italian Government started the legislative process for a comprehensive restatement of the whole set of rules of insolvency procedures, with specific innovative addresses regarding (to mention only the most important) the concordato preventivo procedure, venue rules, an out-of-court mediation alert process to timely address a risk of insolvency, new forms of security and a streamlined se

    Filed under:
    Italy, Insolvency & Restructuring, Nctm Studio Legale, Debtor
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale
    Do rules for concordato preventivo proposals “preserving the business” apply when the business unit is transferred before the concordato filing?
    2015-11-06

    Two recent decisions of the Court of Rovereto (16 July 2015) and of the Court of Rimini (1 October 2015) reached opposite conclusions.

    The case

    Filed under:
    Italy, Insolvency & Restructuring, Litigation, Tax, Nctm Studio Legale, Debtor
    Authors:
    Fabio Marelli
    Location:
    Italy
    Firm:
    Nctm Studio Legale

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