Words and Phrases - "bankrupt"

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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...

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Words and Phrases
bankrupt

Canada 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...

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Words and Phrases
bankrupt
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. CRA positions not conclusive 51
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions related interpretation provision not referenced 112