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    Supreme Court confirms impact of a debtor’s bankruptcy on CRA deemed trusts for GST and HST
    2019-01-29

    In Callidus Capital Corporation v. Her Majesty the Queen,[1] the Supreme Court of Canada overturned a troubling 2017 decision of the Federal Court of Appeal. The Supreme Court held unanimously that the bankruptcy of a debtor extinguishes the deemed trust for unremitted GST and HST created in favour of the Crown (“CRA”) by section 222 of the Excise Tax Act (“ETA”).

    Filed under:
    Canada, Banking, Insolvency & Restructuring, Litigation, Tax, Gowling WLG, Supreme Court of Canada
    Location:
    Canada
    Firm:
    Gowling WLG
    Supreme Court of Canada Bulletin
    2019-01-24

    APPLICATIONS FOR LEAVE TO APPEAL DISMISSED

    38144 Ronald Baldovi v. Her Majesty the Queen 

    (Man.)

    Courts – Judges – Reasonable apprehension of bias

    Filed under:
    Canada, Human Rights, Insolvency & Restructuring, Insurance, Legal Practice, Litigation, Tax, Wills & Probate, Gowling WLG, Canadian Charter of Rights and Freedoms, Supreme Court of Canada, Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    Gowling WLG
    Supreme Court of Canada Bulletin
    2018-09-28

    APPLICATIONS FOR LEAVE TO APPEAL DISMISSED

    37997 St. James No.1 Inc. v. Ed Vanderwindt, Chief Building Official and City of Hamilton (Ont.)

    Municipal law – Heritage properties – Demolition or removal of structure

    Filed under:
    Canada, Arbitration & ADR, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, Public, Real Estate, Tax, White Collar Crime, Wills & Probate, Gowling WLG, Supreme Court of Canada
    Location:
    Canada
    Firm:
    Gowling WLG
    Supreme Court of Canada Bulletin - November 9, 2017
    2017-11-09

    Today the Supreme Court of Canada granted the Orphan Well Association and Alberta Energy Regulator leave to appeal the Alberta Court of Appeal’s closely watched decision in Orphan Well Association v. Grant Thornton Limited (2017 ABCA 124), which is also known as Redwater.

    Filed under:
    Canada, Energy & Natural Resources, Insolvency & Restructuring, Litigation, Gowling WLG, Bankruptcy and Insolvency Act 1985 (Canada), Supreme Court of Canada
    Location:
    Canada
    Firm:
    Gowling WLG
    Supreme Court of Canada Bulletin - October 5, 2017
    2017-10-05

    APPLICATIONS FOR LEAVE TO APPEAL DISMISSED

    37656

    Norris Barens v. Her Majesty the Queen (B.C.)

    Canadian Charter of Rights and Freedoms – Constitutional law – Mobility rights

    The applicant was convicted of driving without a licence contrary to s. 24(1) of the Motor Vehicle Act, R.S.B.C. 1996, c. 318.

    Filed under:
    Canada, Crime, Insolvency & Restructuring, Litigation, Gowling WLG, Canadian Charter of Rights and Freedoms, Supreme Court of Canada, British Columbia Supreme Court
    Location:
    Canada
    Firm:
    Gowling WLG
    Indalex two years later: underfunded pension liabilities in the financing context
    2014-12-23

    It’s been almost two years since the Supreme Court of Canada (SCC) decision in Indalex Ltd., Re.1 Currently, Canada’s lower courts are being challenged to interpret the decision in a variety of different contexts. The purpose of this article is to review the Indalex decision within the broader context of pre- and post-Indalex case law and to briefly comment on its impact in the lending marketplace. 

    Filed under:
    Canada, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Gowling WLG, Defined benefit pension plan, Supreme Court of Canada
    Location:
    Canada
    Firm:
    Gowling WLG
    Supreme Court of Canada decision in “Redwater” clarifies the landscape for oil and gas industry in Alberta
    2019-02-01

    On January 31, 2019, the Supreme Court of Canada released its much-anticipated decision in Orphan Well Association et al. v. Grant Thornton Limited et al., 2019 SCC 5, commonly referred to as “Redwater”. Specifically, Redwater clarifies the priority as between environmental obligations and those afforded to secured creditors in insolvency proceedings.

    Filed under:
    Canada, Energy & Natural Resources, Insolvency & Restructuring, Litigation, DLA Piper, Bankruptcy and Insolvency Act 1985 (Canada), Supreme Court of Canada, Court of Appeal of Alberta
    Authors:
    Carole J. Hunter , Ryan Algar
    Location:
    Canada
    Firm:
    DLA Piper
    Northstar Aerospace settles with the Ministry of the Environment for $4.75 million
    2013-11-15

    On October 28th, 2013 the Ministry of the Environment (“MOE”) and the former directors and officers of Northstar Aerospace Canada (“Northstar”) reached a $4.75 million settlement for the remediation of a property owned by Northstar in Cambridge, Ontario.

    Filed under:
    Canada, Ontario, Environment & Climate Change, Insolvency & Restructuring, Litigation, DLA Piper, Contamination, Environmental remediation, Supreme Court of Canada
    Location:
    Canada
    Firm:
    DLA Piper
    Sun Indalex Finance, LLC v United Steelworkers: remedial trusts in the commercial context
    2013-02-27

    The Supreme Court of Canada’s decision inSun Indalex Finance, LLC v United Steelworkers, 2013 SCC 6, has a number of implications for employers, pension plan administrators, as well as both secured and unsecured creditors.

    Filed under:
    Canada, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, DLA Piper, Beneficiary, Constructive trust, United Steelworkers, Court of Appeal of England & Wales, Supreme Court of Canada, Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    DLA Piper
    Indalex decision: insolvency law v. pension law, round three
    2013-02-11

    The Supreme Court of Canada’s decision in the case of Re Indalex Ltd. [2013] SCC 6 (the “Decision”) does not, as one national newspaper put it place “creditors before pensioners”. The Decision which overturned the Ontario Court of Appeal’s decision in Re Indalex Ltd. [2011] O.J. No.

    Filed under:
    Canada, Ontario, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, DLA Piper, Fiduciary, Defined benefit pension plan, Supreme Court of Canada, Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    DLA Piper

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