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    Supreme Court of Canada to Rule on CRA Superpriorities
    2018-04-06

    ​Canada v Callidus Capital Corporation

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Borden Ladner Gervais LLP, Canada Revenue Agency, Supreme Court of Canada
    Authors:
    Laurie Goldbach
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Paul Kvas v. The Queen, 2016 DTC 1169
    2016-10-24

    Facts: The appellants were brothers who had incorporated a company (the “Corporation”) which was, in January 2008, involuntarily dissolved for failure to file corporate tax returns as required. In 2014, the minister issued an assessment under section 160 Notice of Assessment against the appellants.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Borden Ladner Gervais LLP
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    BLG Monthly Update
    2012-12-19

    The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find interesting or relevant – or both.

    Filed under:
    Argentina, Australia, Canada, United Kingdom, USA, Capital Markets, Company & Commercial, Employment & Labor, Healthcare & Life Sciences, Insolvency & Restructuring, Intellectual Property, Legal Practice, Litigation, Media & Entertainment, Private Client & Offshore Services, Public, Tax, Borden Ladner Gervais LLP
    Location:
    Argentina, Australia, Canada, United Kingdom, USA
    Firm:
    Borden Ladner Gervais LLP
    Secured creditors beware: Crown GST/HST garnishment may trump your security interest in an account receivable
    2012-02-14

    In the recent decision of the Supreme Court of Canada in Toronto-Dominion Bank and Her Majesty the Queen (2012 SCC 1), the Supreme Court succinctly agreed with the reasons of Justice Noël of the Federal Court of Appeal.

    Filed under:
    Canada, Banking, Insolvency & Restructuring, Litigation, Tax, Borden Ladner Gervais LLP, Bankruptcy and Insolvency Act 1985 (Canada), Supreme Court of Canada, Federal Court of Appeal (Canada), Quebec Court of Appeal
    Authors:
    Roger Jaipargas
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Recent regulations confirm the scope of the GST/HST deemed trust
    2011-03-24

    Recent regulations confirm that the GST/HST deemed trust has priority over all security interests and charges except for land or building charges. That exception has its own limitations. It is limited to the amount owing to the secured creditor at the time the tax debtor failed to remit the GST/HST. It also forces the secured creditor to look first to its other security; a kind of forced marshalling.

    Filed under:
    Canada, Insolvency & Restructuring, Tax, Borden Ladner Gervais LLP, Debtor, Collateral (finance), Interest, Debt, Mortgage loan, Excise, Harmonised sales tax, Unemployment benefits, Secured creditor, Goods and services tax (Canada), Canada Pension Plan, Bankruptcy and Insolvency Act 1985 (Canada), Canada Revenue Agency
    Location:
    Canada
    Firm:
    Borden Ladner Gervais LLP
    Newsletter | Finance and Restructuring | 2nd quarter 2019
    2019-07-26

    From July 21, the reform of rules on prospectuses, intended to establish a common rulebook across the EU to encourage financing through capital markets, will directly apply in Spain.

    Filed under:
    European Union, Spain, Banking, Insolvency & Restructuring, Real Estate, Tax, Mortgage loan, European Commission
    Location:
    European Union, Spain
    Focus on Tax Controversy - November 2020
    2020-11-19

    In the wake of the recent economic downturn caused by the COVID-19 pandemic, there will likely be a sharp rise in bankruptcy filings by businesses seeking to obtain relief from the burdens of excessive debt.1 1 Winston & Strawn’s Tax Controversy and Litigation Group litigates tax disputes in the bankruptcy courts and works in conjunction with the firm’s Bankruptcy Practice Group. Portions of this article were originally published by the author in 2008.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Tax, Winston & Strawn LLP, Coronavirus, Title 11 of the US Code, Internal Revenue Service (USA)
    Location:
    USA
    Firm:
    Winston & Strawn LLP
    Bankruptcy Court’s Jurisdiction to Resolve Tax Claims
    2020-11-19

    In the wake of the recent economic downturn caused by the COVID-19 pandemic, there will likely be a sharp rise in bankruptcy filings by businesses seeking to obtain relief from the burdens of excessive debt.[1] The bankruptcy code is designed to provide debtors relief and protection from creditors, which includes the Internal Revenue Service (“IRS”).  One of the benefits of bankruptcy court protection is the automatic stay, which will prevent the IR

    Filed under:
    USA, Insolvency & Restructuring, Tax, Winston & Strawn LLP, Employee Retirement Income Security Act 1974 (USA), Coronavirus, Title 11 of the US Code, Internal Revenue Service (USA)
    Location:
    USA
    Firm:
    Winston & Strawn LLP
    Tax controversy and litigation newsletter
    2020-11-19

    TAX CONTROVERSY AND LITIGATION NEWSLETTER

    ----------

    Focus on Tax Controversy

    NOVEMBER 2020\\VOLUME 4\\ISSUE 3

    IN THIS ISSUE

    ARTICLES AND UPDATES Bankruptcy Court's Jurisdiction To Resolve Tax Claims2 FAQs Issued Under The CARES Act Invalid Under The APA8 Tax Court Concludes IRS Failed to Satisfy 675111

    Penalty For Failure To File Form 5471 Is Not Divisible 14 Sixth Circuit Rejects Taxpayer's Judicial Estoppel Claim17

    ABOUT US Winston & Strawn's Tax Controversy and Litigation Practice 20

    Editors 20

    Filed under:
    USA, Employment & Labor, Insolvency & Restructuring, Litigation, Tax, Winston & Strawn LLP, Employee Retirement Income Security Act 1974 (USA), Mediation, Coronavirus, Title 11 of the US Code, CARES Act 2020 (USA), Internal Revenue Service (USA), NLRB, Sixth Circuit
    Location:
    USA
    Firm:
    Winston & Strawn LLP
    Sixth Circuit holds that severance pay is not subject to FICA taxes
    2012-10-10

    A few weeks ago, the Sixth Circuit affirmed the Western District Court of Michigan’s holding in U.S. v. Quality Stores Inc., 424 B.R. 237 (W.D. Mich. 2010), that severance payments made to employees pursuant to an involuntary reduction in force were not “wages” for Federal Insurance Contribution Act (“FICA”) tax purposes. U.S. v. Quality Stores Inc., No. 10-1563 (6th Cir. 2012). The Sixth Circuit’s decision creates a circuit court split with the Federal Circuit and its 2008 decision in CSX Corporation v. United States, 518 F.3d 1328 (Fed. Cir. 2008).

    Filed under:
    USA, Employment & Labor, Insolvency & Restructuring, Litigation, Tax, Winston & Strawn LLP, Wage, Unemployment benefits, Severance package, Sixth Circuit
    Location:
    USA
    Firm:
    Winston & Strawn LLP

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