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restructuring legislation

By McCarthy Tétrault LLP | 3 Minutes Read November 1, 2019

Alberta Court of Appeal confirms super-priority status of restructuring charges

There were conflicting decisions from Nova Scotia (Rosedale) and Alberta (Canada North) on whether it was possible for CCAA and BIA created super-priority claims to rank senior to the Crown’s deemed trust claims under the fiscal statutes.

Article by McCarthy Tétrault LLP / Business, Finance and Accounting, Payroll / Bankruptcy and Insolvency Act, Canada Pension Plan Act, Companies’ Creditors Arrangement Act, Employment Insurance Act, Income Tax Act, restructuring, restructuring legislation

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