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...
|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|