Actualidad Normativa Coordinadora: Rosana Hallett Of counsel de GA_P N .º 212017 2 © Gómez-Acebo & Pombo Abogados, 2017. Todos los derechos reservados. Advertencia legal: Este boletín sólo contiene información general y no se refiere a un supuesto en particular. Su contenido no se puede considerar en ningún caso recomendación o asesoramiento legal sobre cuestión alguna. N.
In a judgment rendered in the case of 9210-6905 Québec Inc. (proposal of),1 the Superior Court of Québec held that an interim receiver is not required to obtain a clearance certificate from the tax authorities before proceeding with the distribution of a debtor's property, and is not subject to personal liability for this reason.
Dans un jugement rendu dans l’affaire 9210-6905 Québec inc.
In its decision in The Queen v. Callidus Capital Corporation1, rendered on August 17, 2015, the Federal Court of Canada examined, on a retrospective basis, the Crown's absolute priority regarding proceeds remitted to secured creditors from the assets of a tax debtor that are deemed to be held in trust (deemed trust) under section 222 of the Excise Tax Act (the "ETA") prior to such tax debtor's bankruptcy.
In Paul L. Schnier v. Her Majesty the Queen, the Tax Court of Canada dismissed the motion brought by the Respondent under Rule 53(3)(c) of the Tax Court of Canada Rules (General Procedure) to quash the appeal on the basis that the Appellant, who was an undischarged bankrupt at the time of filing his Notice of Appeal, had failed to obtain permission of the trustee in bankruptcy at the outset to initiate the appeal.
In Paul L. Schnier v. Her Majesty the Queen,[1] the Tax Court of Canada (TCC) dismissed a motion to quash an appeal brought on the basis that the appellant did not, as an undischarged bankrupt, have the capacity, pursuant to Section 71 of the Bankruptcy and Insolvency Act, to deal with property, including the ability to bring an appeal. The Appellant believed he was required to file the appeal, but did not obtain the trustee in bankruptcy’s permission when he commenced the appeal.
36153 Ryan Glenn Ziegler v. Her Majesty the Queen (Criminal law – Dangerous offender)
36238 Her Majesty the Queen v. Erin Lee MacDonald (Charter of Rights – Mandatory minimum sentences – Cruel and unusual punishment – Criminal law – Sentencing)
DOING BUSINESS IN CANADA: A LEGAL OVERVIEW 1 INTRODUCTION 2 A SNAPSHOT OF CANADA 3 FOREIGN INVESTMENT IN CANADA 4 BUSINESS STRUCTURES 5 SECURITIES 6 REAL ESTATE 7 INCOME AND SALES TAXES 8 IMMIGRATION 9 LABOUR AND EMPLOYMENT 10 INTELLECTUAL PROPERTY 11 PRIVACY 11 CIVIL/COMMERCIAL LITIGATION 11 ALTERNATIVE DISPUTE RESOLUTION 12 INSOLVENCY AND RESTRUCTURING DOING BUSINESS IN CANADA: A LEGAL OVERVIEW TABLE OF CONTENTS © TORKIN MANES LLP 2012INTRODUCTION DOING BUSINESS IN CANADA: A LEGAL OVERVIEW 1 Canada has always been a great place for non-Canadians to do business.
Un avis de cotisation de l’Agence du revenu du Canada (l’ARC) constitue une mesure de recouvrement prouvable au sens de l’article 69.3 de la Loi sur la faillite et l’insolvabilité (LFI). Lorsque l’ARC est un créancier non garanti, la réclamation est sujette à la suspension des procédures de l’article 69.3 LFI, et pour lever cette suspension, l’ARC doit se présenter devant le tribunal, tel que prévu par l’article 69.4 LFI.