Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444
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|Tax Topics - Other Legislation/Constitution - Federal - Companies' Creditors Arrangement Act - Section 21||CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer||306|
|Tax Topics - Excise Tax Act - Section 299 - Subsection 299(3)||no presumption of validity in CCAA proceedings||121|
|Tax Topics - Income Tax Act - Section 152 - Subsection 152(8)||no presumed validity in CCAA proceedings||89|