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Income Tax Act Supreme Court of Canada

Davies Ward Phillips & Vineberg LLP

Canada's Top Court Decides Against Equitable Rescission in Collins Family Trust

“Equity has no place here,” held the Supreme Court of Canada in its 8-1 decision in Canada (Attorney General) v Collins Family Trust (Collins), 2022 SCC 26, on June 17. Reversing the decisions of the British Columbia courts...more

Bennett Jones LLP

Alberta Court of Appeal Clarifies Super-Priority of CCAA Charges

Bennett Jones LLP on

In most restructuring proceedings, money is needed to fund the professionals and the management team retained to preserve value in the insolvent company. This money must often be borrowed, and is typically secured by...more

Blake, Cassels & Graydon LLP

Legal Advisers’ Files Are Not Archives for Tax Authorities, SCC Rules

The Supreme Court of Canada (SCC) released two decisions last week regarding the power of the Canada Revenue Agency (CRA) to demand production of information and documents, including accounting records, from lawyers and...more

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