Kelsey Meyer

Kelsey Meyer

Bennett Jones LLP

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The SCC Clarifies the Corporate Attribution Doctrine and Creditor Protection Tools in Insolvency Law

In the unrelated companion cases of Aquino v Bondfield Construction Co, 2024 SCC 31 (Aquino) and Scott v Golden Oaks Enterprises Inc, 2024 SCC 32 (Golden Oaks), the Supreme Court of Canada (the SCC or the Court) applied the...more

10/18/2024  /  Bankruptcy and Insolvency Act (BIA) , Bankruptcy Court , Canada , Commercial Bankruptcy , Corporate Restructuring , Creditors , Insolvency , Supreme Court of Canada

Alberta Court of Appeal Clarifies Super-Priority of CCAA Charges

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

9/18/2019  /  Bankruptcy and Insolvency Act (BIA) , Canada , Debtors , Income Tax Act , Income Taxes , Statutory Interpretation , Super Priority , Supreme Court of Canada , The Companies' Creditors Arrangement Act , Unemployment Insurance Acts

Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty

Recent decisions of the Court of Queen's Bench of Alberta have put into question the priority of municipal property taxes in insolvency proceedings. Two such decisions are the subject of pending appeals. A third recent...more

11/14/2018  /  Appeals , Bankruptcy and Insolvency Act (BIA) , Canada , Insolvency , Lien Priority , Liens , Municipalities , Property Tax , Tax Liens
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