Canada v. Canada North Group Inc., 2021 SCC 30, [2021] 2 SCR 571 -- summary under Ownership

Summary Under
Tax Topics - General Concepts - Ownership
Crown deemed trust interest did not have the attributes of beneficial property ownership

The Crown challenged an order of the Alberta judge in CCAA proceedings regarding the Canada North group of companies that “priming charges”...

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Words and Phrases
beneficial ownership trust
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) a CCAA court can order a super-charge that has priority over the s. 227(4.1) deemed trust (which in fact does not create any Crown proprietary interest in the debtor’s assets) 841
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions detailed listing of items covered in the 2nd part of a means and includes definition had a limiting effect 289
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 Parliament chose to dissociate itself from provincial law in its drafting of a provision 229