Canada (Attorney General) v 18335898 Alberta Ltd (Whitecap Energy Inc), 2023 ABKB 357

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Summaries

Summary Under

A.G. was an “interested party” who could apply to revive a dissolved corporation so as to convert its tax liability into a debt

The defendant (“Whitecap Energy”) was an Alberta corporation which had been wound up into its sole shareholder (“Whitecap Resources”) and...

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Words and Phrases

Summary Under

CRA could revive a corporation for the purpose of assessing it in order to make a s. 160 assessment of the shareholder

An Alberta corporation (Whitecap ) had been wound up into its sole shareholder. The Attorney General sought to revive Whitecap pursuant to s. 208...

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