Amendment seeks to correct disparity between executive’s and judiciary’s definitions of shared parenting
Newly formed committee to serve as link between not-for-profit sector and government
Veteran tax lawyer of over two decades joins from global law and professional services firm
Service of demand by Quebec Revenue Agency on Calgary branch deemed valid
To many observers, the Federal Court’s November 2018 decision in Canada (National Revenue) v. Atlas Tube Canada ULC has tempered the enthusiasm that arose in the business community following the Federal Court of Appeal’s earlier ruling in BP Canada Energy Company v. Canada (National Revenue).
In a decision widely welcomed by lenders, the Supreme Court of Canada has ruled that the bankruptcy of a tax debtor, although subsequent to the repayment of the secured creditor’s debt, terminated secured creditors’ personal liability for deemed trust claims under s. 222 of the Excise Tax Act.