Skip to main content
Enter a keyword
  • Login
  • Home

    Main navigation

    Menu
    • US Law
      • Chapter 15 Cases
    • Regions
      • Africa
      • Asia Pacific
      • Europe
      • North Africa/Middle East
      • North America
      • South America
    • Headlines
    • Education Resources
      • ABI Committee Articles
      • ABI Journal Articles
      • Covid 19
      • Conferences and Webinars
      • Newsletters
      • Publications
    • Events
    • Firm Articles
    • About Us
      • ABI International Board Committee
      • ABI International Member Committee Leadership
    • Join
    L’opposabilité au syndic du dépôt en garantie en cas de faillite du locataire commercial
    2018-01-29

    Lors de la négociation d’un bail commercial, le bailleur a tout intérêt à exiger des garanties de son futur locataire pour se protéger en cas d’inexécution des obligations de celui-ci. Une cause fréquente du manquement par le locataire à ses obligations est son insolvabilité ou des difficultés financières. Or, il est important pour tout bailleur de savoir que la faillite d’un locataire ou le dépôt par celui-ci d’un avis d’intention ou d’une proposition aux termes de la Loi sur la faillite et l’insolvabilité (« L.F.I.

    Filed under:
    Canada, Quebec, Insolvency & Restructuring, Litigation, Real Estate, Langlois Lawyers LLP
    Authors:
    Victoria Lemieux-Brown , Gabrielle Thibaudeau
    Location:
    Canada
    Firm:
    Langlois Lawyers LLP
    The opposability to the trustee of the deposit in guarantee in the event of bankruptcy of the commercial tenant
    2018-01-29

    When negotiating a commercial lease, the lessor has every interest in demanding guarantees from his future tenant to protect himself in case of non-fulfillment of his obligations. A common cause of the tenant's breach of his obligations is his insolvency or financial hardship. However, it is important for any lessor to know that a tenant's bankruptcy or filing of a notice of intention or a proposal under the Bankruptcy and Insolvency Act (" LFI ") may have the effect of annihilating the protection offered by certain guarantees.

    Filed under:
    Canada, Quebec, Insolvency & Restructuring, Litigation, Real Estate, Langlois Lawyers LLP, Bankruptcy, Trustee
    Authors:
    Victoria Lemieux-Brown , Gabrielle Thibaudeau
    Location:
    Canada
    Firm:
    Langlois Lawyers LLP
    Compensation par les autorités fiscales de dettes pré et post-faillite : la Cour d’appel tranche
    2017-03-07

    Dans l’arrêt Arrangement relatif à Métaux Kitco inc. 2017 QCCA 268 rendu le 20 février dernier, la Cour d’appel du Québec a confirmé la décision de la Cour supérieure interdisant l’Agence du revenu du Québec (« ARQ ») de compenser des crédits et des remboursements de taxes sur les intrants (« CTI/RTI ») réclamés prétendument illégalement par Métaux Kitco inc. (« Kitco ») avant le dépôt d’un avis d’intention avec des CTI/RTI engendrés après le dépôt d’un avis d’intention.

    Filed under:
    Canada, Quebec, Banking, Insolvency & Restructuring, Litigation, Tax, Langlois Lawyers LLP, Goods and services tax (Canada), Canada Revenue Agency, Companies' Creditors Arrangement Act 1933 (Canada), Quebec Superior Court
    Location:
    Canada
    Firm:
    Langlois Lawyers LLP
    Set-Off by Tax Authorities Involving Pre-Filing and Post-Bankruptcy Claims: the Court of Appeal Rules
    2017-03-07

    In its decision in Arrangement relatif à Métaux Kitco inc. 2017 QCCA 268, rendered on February 20th, the Quebec Court of Appeal upheld a Quebec Superior Court decision prohibiting Revenu Québec (“RQ”) from setting off input tax credits and refunds (“ITC/ITRs”) allegedly claimed illegally by Kitco Metals Inc. (“Kitco”) before filing a notice of intention to make a proposal to its creditors, against ITC/ITRs generated after the filing of the notice.

    Filed under:
    Canada, Quebec, Insolvency & Restructuring, Litigation, Tax, Langlois Lawyers LLP, Goods and services tax (Canada), Quebec Superior Court, Quebec Court of Appeal
    Location:
    Canada
    Firm:
    Langlois Lawyers LLP
    Security on inventory subject to third-party intellectual property rights: how are creditors’ rights affected?
    2015-04-15

    The general principle is that security granted on tangible property also charges the property’s accessories. That is not the case however when intellectual property (“IP”) rights belonging to a third party attach to inventory1. For such rights are not considered to be accessories and thus are not charged by the security, unless the holder of the IP rights has otherwise agreed. 

    If the grantor of the security goes bankrupt, enforcement of the creditor’s security could thus be compromised because of the third-party IP rights.  

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Real Estate, Langlois Lawyers LLP
    Authors:
    Ariane-Sophie Blais , Charles Lapointe
    Location:
    Canada
    Firm:
    Langlois Lawyers LLP
    Leave must be obtained from the Superior Court before issuing a notice of assessment after a bankruptcy
    2014-10-30

    On October 21, 2014, the Court of Appeal of Quebec rendered an important judgment in the matter of the bankruptcy of Sylvain Girard (500-09-024077-133), which will have a decisive impact in the handling of bankruptcy cases involving the tax authorities, namely the Agence du revenu du Québec (“ARQ”) and the Canada Revenue Agency (“CRA”).

    Filed under:
    Canada, Quebec, Insolvency & Restructuring, Litigation, Tax, Langlois Lawyers LLP, Bankruptcy, Bankruptcy and Insolvency Act 1985 (Canada)
    Authors:
    Éric Savard
    Location:
    Canada
    Firm:
    Langlois Lawyers LLP

    Pagination

    • First page « First
    • Previous page ‹‹
    • Page 1
    • Current page 2
    Home

    Quick Links

    • US Law
    • Headlines
    • Firm Articles
    • Board Committee
    • Member Committee
    • Join
    • Contact Us

    Resources

    • ABI Committee Articles
    • ABI Journal Articles
    • Conferences & Webinars
    • Covid-19
    • Newsletters
    • Publications

    Regions

    • Africa
    • Asia Pacific
    • Europe
    • North Africa/Middle East
    • North America
    • South America

    © 2025 Global Insolvency, All Rights Reserved

    Joining the American Bankruptcy Institute as an international member will provide you with the following benefits at a discounted price:

    • Full access to the Global Insolvency website, containing the latest worldwide insolvency news, a variety of useful information on US Bankruptcy law including Chapter 15, thousands of articles from leading experts and conference materials.
    • The resources of the diverse community of United States bankruptcy professionals who share common business and educational goals.
    • A central resource for networking, as well as insolvency research and education (articles, newsletters, publications, ABI Journal articles, and access to recorded conference presentation and webinars).

    Join now or Try us out for 30 days