Words and Phrases - "bankrupt"
10 October 2007 External T.I. 2007-0243601E5 F - Proposal - Taxation year end
person who made a successful proposal was not a bankrupt
Regarding a corporation that had submitted a proposal under the Bankruptcy and Insolvency Act ("BIA") that was accepted by the creditors, and...
Words and Phrases
bankruptCanada v. Marchessault, 2008 DTC 6496, 2007 FCA 345
person who made a proposal was not a bankrupt
The deemed year end under s. 128(2)(d) of the Act applied only to a "bankrupt" as specifically described in s. 2 of the Bankruptcy and Insolvency...
Words and Phrases
bankrupt