Words and Phrases - "receivership"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Linder v. Rutland Moving and Storage Ltd., [1991] 1 CTC 517 (BCCA)

Summary Under
Tax Topics - Income Tax Act - Section 227 - Subsection 227(5)

A receiver was appointed to sell the defendant's Motor Carrier Commission licences by way of equitable execution.

Hollinrake J.A. found that the word "receivership" connotes "an intention to refer to all the assets of the person, and ... cannot be read to include the sale of one asset through equitable execution by a receiver".

Words and Phrases
receivership