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    Alberta court finds a DIP Charge can be granted in priority to the deemed trust claims of CRA
    2008-02-28

    In Re Temple City Housing Inc.; Minister of National Revenue v. Temple City Housing Inc. 2007 CarswellAlta 1806 (Alta. Q.B.), Temple City Housing Inc. (“Temple”) filed for protection under the Companies’ Creditors Arrangement Act (“CCAA”). The Order sought by Temple contemplated that a Debtor-In-Possession credit facility (“DIP Charge”) would be granted. Temple’s major creditor, Canada Revenue Agency (“CRA”), opposed the granting of the DIP Charge, which would create a court ordered priority over the CRA deemed trust claim.

    Filed under:
    Canada, Insolvency & Restructuring, Tax, Dentons, Debtor, Interest, Stakeholder (corporate), Line of credit, Canada Revenue Agency, Constitutional amendment, Minister of National Revenue (Canada), Court of Appeal of England & Wales
    Location:
    Canada
    Firm:
    Dentons
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