Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444

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Summaries

Summary Under

CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer

The appellant (“Kitco”), a gold refiner, went into protection under the CCAA, after the CRA and ARQ (the “Agencies”) reassessed it for...

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Summary Under

no set-off of assessment of pre-CCAA filing periods against post CCAA ITC claims

Paquette J found that CRA and ARQ could not use their statutory set-off rights, under CCAA s. 21, ETA s. 318 and LAF s. 31, to set off input tax...

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Summary Under

no presumption of validity in CCAA proceedings

After finding that CRA and ARQ could not use their statutory set-off rights to set off input tax credit and input tax refund claims generated by...

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Summary Under

no presumed validity in CCAA proceedings

After finding that CRA and ARQ could not use their statutory set-off rights to set off input tax credit and input tax refund claims generated by...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.