Cases
Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444
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| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 284 |
| Tax Topics - Excise Tax Act - Section 299 - Subsection 299(3) | no presumption of validity in CCAA proceedings | 119 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | no presumed validity in CCAA proceedings | 87 |