Canada (Attorney General) v 18335898 Alberta Ltd (Whitecap Energy Inc), 2023 ABKB 357 -- summary under Subsection 209(6)

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 209 - Subsection 209(6)
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
liable for tax debt
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) CRA could revive a corporation for the purpose of assessing it in order to make a s. 160 assessment of the shareholder 141