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    Blaney’s appeals: Ontario Court of Appeal Summaries (may 21 - 24, 2019)
    2019-05-25

    Good evening,

    Following are the summaries for this week’s civil decisions of the Court of Appeal for Ontario.

    Filed under:
    Canada, Ontario, Family, Healthcare & Life Sciences, Insolvency & Restructuring, Litigation, Real Estate, Blaney McMurtry LLP
    Authors:
    John Polyzogopoulos
    Location:
    Canada
    Firm:
    Blaney McMurtry LLP
    Alberta Court of Appeal Dismisses Property Tax Appeal: Municipalities are Not Secured Creditors for Taxes Assessed on Pipelines, Wells and Other Linear Property
    2019-03-13

    The Alberta Court of Appeal has dismissed an appeal brought by three municipalities (the “Municipalities”) seeking status as secured creditors entitled to special priority for payment of linear property taxes.

    Filed under:
    Canada, Alberta, Insolvency & Restructuring, Litigation, Real Estate, McMillan LLP, Property tax, Secured creditor, Court of Appeal of Alberta
    Authors:
    Adam C. Maerov , Preet Saini
    Location:
    Canada
    Firm:
    McMillan LLP
    Alberta Court of Appeal Dismisses Property Tax Appeal: Municipalities are Not Secured Creditors for Taxes Assessed on Pipelines, Wells and Other Linear Property
    2019-03-19

    The Alberta Court of Appeal has dismissed an appeal brought by three municipalities (the "Municipalities") seeking status as secured creditors entitled to special priority for payment of linear property taxes.

    In Northern Sunrise County v Virginia Hills Oil Corp, 2019 ABCA 61, the primary issue was whether the Municipal Government Act ("MGA") grants to an Alberta municipality a special lien for linear property taxes, which lien ranks senior in priority to contractual security interests if the tax debtor is not bankrupt or subject to other insolvency proceedings.

    Background

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Real Estate, Tax, McMillan LLP, Property tax, Court of Appeal of Alberta
    Location:
    Canada
    Firm:
    McMillan LLP
    Amendments to PMSI Rules in Saskatchewan
    2019-02-12

    As we summarized in a recent Financial Services & Insolvency Communiqué, Saskatchewan has introduced Bill 151 (the Bill) which amends The Personal Property Security Act, 1993 (Saskatchewan) (the PPSA or the Act).

    Filed under:
    Canada, Saskatchewan, Banking, Insolvency & Restructuring, Litigation, Real Estate, Miller Thomson LLP, Personal Property Security Act 1990 (Canada)
    Authors:
    David G. Gerecke , Fraiba Jalal
    Location:
    Canada
    Firm:
    Miller Thomson LLP
    A Second Chance at Perfection: Saskatchewan’s PPSA Amendments and Re-Registration
    2019-02-12

    As we summarized in a recent Financial Services & Insolvency Communiqué, Saskatchewan has introduced Bill 151 (the Bill) which amends The Personal Property Security Act, 1993 (Saskatchewan) (the PPSA or the Act).

    Filed under:
    Canada, Saskatchewan, Banking, Insolvency & Restructuring, Real Estate, Miller Thomson LLP, Secured creditor, Personal Property Security Act 1990 (Canada)
    Authors:
    David G. Gerecke , Wuraola Dasylva
    Location:
    Canada
    Firm:
    Miller Thomson LLP
    Priority Denied: Alberta Court of Appeal Determines Linear Property Tax Arrears Are Not Subject to a Special Lien
    2019-02-19

    On February 12, 2019, the Court of Appeal of Alberta (Court) released its long-anticipated decision in Northern Sunrise County v. Virginia Hills Oil Corp. (Virginia Hills).

    Filed under:
    Canada, Alberta, Insolvency & Restructuring, Litigation, Real Estate, Tax, Blake, Cassels & Graydon LLP, Court of Appeal of Alberta
    Authors:
    Kelly Bourassa , James Reid
    Location:
    Canada
    Firm:
    Blake, Cassels & Graydon LLP
    Not Just Linear Property Tax Priorities: Alberta Court of Appeal on Abuse of Process and Mootness
    2019-02-19

    In a recent Bennett Jones Update—Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty—we discussed three recent decisions of the Court of Queen's Bench of Alberta that had addressed the question of the priority of municipal property taxes in insolvency proceedings.

    Filed under:
    Canada, Ontario, British Columbia, Insolvency & Restructuring, Litigation, Real Estate, Tax, Bennett Jones LLP, Property tax, Abuse of process, Liquidation, Court of Appeal of Alberta
    Authors:
    Kelsey J. Meyer
    Location:
    Canada
    Firm:
    Bennett Jones LLP
    Foiled by Fonts: How Expert Evidence on Fonts Demonstrated Trusts Were Shams
    2019-01-23

    The Ontario Superior Court of Justice recently reviewed the indicia of a sham trust in McGoey (Re).

    Gerald McGoey, an undischarged bankrupt, and his wife, Kathryn McGoey, claimed to be holding two properties in trust for their children. The Trustee in Bankruptcy brought a motion to have the properties declared assets of the Estate of Gerald McGoey, subject to realization for the benefit of his creditors.

    Filed under:
    Canada, Ontario, Banking, Insolvency & Restructuring, Litigation, Private Client & Offshore Services, Real Estate, White Collar Crime, WeirFoulds LLP, Bankruptcy, Bankruptcy and Insolvency Act 1985 (Canada), Ontario Superior Court of Justice
    Authors:
    Caroline Garrod
    Location:
    Canada
    Firm:
    WeirFoulds LLP
    Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty
    2018-11-12

    Recent decisions of the Court of Queen's Bench of Alberta have put into question the priority of municipal property taxes in insolvency proceedings. Two such decisions are the subject of pending appeals. A third recent decision of the Court of Queen's Bench of Alberta has confirmed the scope of a special lien for municipal property taxes. This article is the first in a series addressing these issues.

    Virginia Hills: Linear Tax Claims

    Filed under:
    Canada, Alberta, Insolvency & Restructuring, Litigation, Real Estate, Tax, Bennett Jones LLP, Property tax, Bankruptcy and Insolvency Act 1985 (Canada)
    Authors:
    Kelsey J. Meyer
    Location:
    Canada
    Firm:
    Bennett Jones LLP
    The Supreme Court of Canada Overturns the Federal Court of Appeal Decision in Callidus Capital: Secured Lenders in Canada can Breathe a Little Easier
    2018-11-13

    Almost one year ago, in an article entitled “Are Forbearance Agreements on the Endangered Species List? The Effect of Canada v. Callidus Capital on Lender’s Dealings with Insolvent Borrowers” this author analyzed the Federal Court of Appeal decision in Her Majesty the Queen v. Callidus Capital (2017) FCA 162.

    Filed under:
    Canada, Banking, Insolvency & Restructuring, Litigation, Real Estate, Tax, Torkin Manes LLP, Supreme Court of Canada, Federal Court of Appeal (Canada)
    Location:
    Canada
    Firm:
    Torkin Manes LLP

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