Words and Phrases - "liquidation"

82
43
75
50
36
31
17
13
71
2
2
30
51
25
38
79
2
73
85
44
14
8
20
2
1

Michael Kandev, Olivia Khazam, "Was there a ‘Liquidation and Dissolution’? A (Corporate) Existential Question", International Tax (Wolters Kluwer CCH), No. 118, June 2021, pp. 8-9

Commercial understanding of “liquidation” and “dissolution” (p. 8)

I]t is reasonably clear that the terms "liquidation" and "dissolution"...

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Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182

"liquidation" includes forced (and not just voluntary) distribution of all the assets of a company

The appellant was a secured debentureholder who, following default by the debtor (“Xyloid”), obtained a court order for the appointment of a...

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Words and Phrases
liquidation winding-up

24 March 2004 External T.I. 2003-0034311E5 - "liquidation and a dissolution": What does it mean

process of distributing the assets and satisfying the liabilities is "liquidation"

The Agency was advised that under the corporate law of the Czech Republic, there was a distinction between a wind-up with liquidation of a...

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Words and Phrases
liquidation
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Provincial Law 70
Tax Topics - General Concepts - Foreign Law Czech liquidation procedure compared to Canadian winding-up procedures 110

Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182

Pigeon J found (at p. 6130) that "the word 'liquidation' [has] its wide meaning in usual language," so that it included a dsitribution of all the...

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Words and Phrases
liquidation