Companies' Creditors Arrangement Act

Section 21


Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444

The appellant (“Kitco”), a gold refiner, went into protection under the CCAA, after the CRA and ARQ (the “Agencies”) reassessed it for...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 318 no set-off of assessment of pre-CCAA filing periods against post CCAA ITC claims 115
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