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38871

Her Majesty the Queen in Right of Canada v. Canada North Group Inc., et al.

(Alberta) (Civil) (By Leave)

Docket

Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.

List of proceedings
Date Proceeding Filed By
(if applicable)
2022-07-20 Appeal closed
2022-07-20 Discontinuance of the bill of costs, (Letter Form), letter dated July 18, 2022 from Darren R. Bieganek, Q,C. Ernst & Young Inc. in its capacity as Monitor
2021-11-29 Bill of costs, *Under Review, Completed on: 2022-04-27 Ernst & Young Inc. in its capacity as Monitor
2021-07-28 Formal judgment sent to the registrar of the court of appeal and all parties
2021-07-28 Judgment on appeal and notice of deposit of judgment sent to all parties
2021-07-28 Judgment on the appeal rendered, CJ Abe Mo Ka Côt Br Row Mar Kas, The appeal from the judgment of the Court of Appeal of Alberta (Edmonton), Number 1703-0237-AC, 2019 ABCA 314, dated August 29, 2019, heard on December 1, 2020, is dismissed with costs in this Court in accordance with the tariff of fees and disbursements set out in Schedule B of the Rules of the Supreme Court of Canada, SOR/2002-156. Abella, Moldaver, Brown and Rowe JJ. dissent.
Dismissed, with costs
2020-12-22 Transcript received, 105 pages
2020-12-01 Judgment reserved OR rendered with reasons to follow
2020-12-01 Hearing of the appeal, 2020-12-01, CJ Abe Mo Ka Côt Br Row Mar Kas
Judgment reserved
2020-11-27 Intervener's condensed book, (Book Form) Canadian Association of Insolvency and Restructuring Professionals
2020-11-27 Respondent's condensed book, (Book Form) Business Development Bank of Canada
2020-11-27 Intervener's condensed book, (Book Form) Insolvency Institute of Canada
2020-11-27 Appellant's condensed book, (Book Form) Her Majesty the Queen in Right of Canada
2020-11-26 Respondent's condensed book, (Book Form) Canada North Group Inc.
2020-11-24 Order on motion to adduce new evidence, by ROWE J.
2020-11-24 Decision on motion to adduce new evidence, Row,
UPON APPLICATION by the appellant for an order to adduce new evidence;

AND THE MATERIAL FILED having been read;

IT IS HEREBY ORDERED THAT:

The motion is dismissed with costs to the respondents, Ernst & Young Inc. in its capacity as Monitor and Business Development Bank of Canada, in accordance with the Tariff of fees and disbursements set out in Schedule B of the Rules of the Supreme Court of Canada.

Dismissed, with costs
2020-11-24 Submission of motion to adduce new evidence, Row
2020-11-20 Notice of appearance, (Letter Form), Jeffrey Oliver and Mary I.A. Buttery, Q.C. will appear before the court, and they will both present oral arguments.
 Business Development Bank of Canada
2020-11-18 Notice of appearance, (Letter Form), Kelly J. Bourassa will appear before the court, and will present oral arguments.
 Insolvency Institute of Canada
2020-11-18 Notice of appearance, (Letter Form), Randal Van de Mosselaer will appear before the court, and will present oral arguments. Canadian Association of Insolvency and Restructuring Professionals
2020-11-18 Notice of appearance, (Letter Form), Michael Taylor and Louis L’Heureux will appear before the court. Mr. Taylor will present oral arguments.
 Her Majesty the Queen in Right of Canada
2020-11-17 Reply to motion to adduce new evidence, (Book Form), Completed on: 2020-11-17, (Printed version due on 2020-11-24) Her Majesty the Queen in Right of Canada
2020-11-17 Notice of appearance, (Letter Form), Darren R. Bieganek, Q.C. and Brad Angove will appear before the court. Mr. Bieganek will present oral arguments.
 Canada North Group Inc.
2020-11-16 Reply factum on appeal, (Book Form), Completed on: 2020-11-16, (Printed version filed on 2020-11-30) Her Majesty the Queen in Right of Canada
2020-11-12 Intervener's book of authorities, (Book Form), Completed on: 2020-11-12 Insolvency Institute of Canada
2020-11-12 Intervener's factum, (Book Form), Completed on: 2020-11-12 Insolvency Institute of Canada
2020-11-12 Intervener's book of authorities, (Book Form), Completed on: 2020-11-12 Canadian Association of Insolvency and Restructuring Professionals
2020-11-12 Intervener's factum, (Book Form), Completed on: 2020-11-12 Canadian Association of Insolvency and Restructuring Professionals
2020-11-09 Response to the motion to adduce new evidence, (Book Form), (2 volumes), Completed on: 2020-11-09, (Printed version due on 2020-11-17) Business Development Bank of Canada
2020-11-09 Response to the motion to adduce new evidence, (Book Form), Completed on: 2020-11-09, (Printed version filed on 2020-11-10) Ernst & Young Inc. in its capacity as Monitor
2020-10-30 Correspondence received from, (Letter Form), Michael Taylor. Precision with regards to the motion to adduce new evidence., (Printed version due on 2020-11-06) Her Majesty the Queen in Right of Canada
2020-10-29 Motion to adduce new evidence, (Book Form),
MISSING: filing fee, Incomplete, (Printed version due on 2020-11-05) 		Her Majesty the Queen in Right of Canada
2020-10-27 Certificate (on limitations to public access), (Letter Form), (Printed version filed on 2020-11-02) Business Development Bank of Canada
2020-10-27 Certificate of counsel (attesting to record), (Letter Form), (Printed version filed on 2020-11-02) Business Development Bank of Canada
2020-10-27 Respondent's record, (Book Form), Completed on: 2020-10-27, (Printed version filed on 2020-11-02) Business Development Bank of Canada
2020-10-27 Respondent's book of authorities, (Book Form), Completed on: 2020-10-27, (Printed version filed on 2020-11-02) Business Development Bank of Canada
2020-10-27 Respondent's factum, (Book Form), Completed on: 2020-10-27, (Printed version filed on 2020-11-02) Business Development Bank of Canada
2020-10-26 Certificate (on limitations to public access), (Letter Form), 23B Ernst & Young Inc. in its capacity as Monitor
2020-10-26 Certificate of counsel (attesting to record), (Letter Form) Ernst & Young Inc. in its capacity as Monitor
2020-10-26 Respondent's record, (Book Form), Completed on: 2020-10-26, (Printed version filed on 2020-10-27) Ernst & Young Inc. in its capacity as Monitor
2020-10-26 Respondent's book of authorities, (Book Form), Completed on: 2020-10-26, (Printed version filed on 2020-10-27) Ernst & Young Inc. in its capacity as Monitor
2020-10-26 Respondent's factum, (Book Form), Completed on: 2020-10-26, (Printed version filed on 2020-10-27) Ernst & Young Inc. in its capacity as Monitor
2020-10-23 Correspondence received from, (Letter Form), Update on listed counsel. Business Development Bank of Canada
2020-10-21 Order on motion for leave to intervene, by BROWN J.
2020-10-21 Decision on the motion for leave to intervene, Br,
UPON APPLICATION by the Insolvency Institute of Canada and the Canadian Association of Insolvency and Restructuring Professionals for leave to intervene in the above appeal;

AND THE MATERIAL FILED having been read;

IT IS HEREBY ORDERED THAT:

The motions for leave to intervene are granted. The said two (2) interveners shall be entitled to each serve and file a single factum not to exceed ten (10) pages in length, and book of authorities, if any, on or before November 11, 2020.

The said two (2) interveners are each granted permission to present oral argument not exceeding five (5) minutes at the hearing of the appeal.

The appellant is granted permission to serve and file a single factum in reply to all interventions not to exceed five (5) pages in length on or before November 16, 2020.

The interveners are not entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties.

Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellant and the respondents any additional disbursements resulting from their interventions.

Granted
2020-10-21 Submission of motion for leave to intervene, Br
2020-10-15 Reply to the motion for leave to intervene, (Letter Form),
MISSING: proof of service (received 2020-10-16), Completed on: 2020-10-19, (Printed version due on 2020-10-22) 		Insolvency Institute of Canada
2020-10-15 Reply to the motion for leave to intervene, (Letter Form),
MISSING: proof of service (received 2020-10-16), Completed on: 2020-10-19, (Printed version due on 2020-10-22) 		Canadian Association of Insolvency and Restructuring Professionals
2020-10-13 Response to the motion for leave to intervene, (Letter Form), Completed on: 2020-10-13, (Printed version due on 2020-10-20) Her Majesty the Queen in Right of Canada
2020-10-13 Response to the motion for leave to intervene, (Letter Form), Completed on: 2020-10-13, (Printed version due on 2020-10-20) Business Development Bank of Canada
2020-10-13 Response to the motion for leave to intervene, (Letter Form), Completed on: 2020-10-13, (Printed version filed on 2020-10-29) Ernst & Young Inc. in its capacity as Monitor
2020-10-05 Notice of name, (Letter Form),
MISSING: proof of service (received 2020-10-06), (Printed version filed on 2020-10-08) 		Canadian Association of Insolvency and Restructuring Professionals
2020-10-05 Motion for leave to intervene, (Book Form),
MISSING:
1) proof of service (received 2020-10-06)
2) filing fee, Incomplete, (Printed version filed on 2020-10-08) 		Canadian Association of Insolvency and Restructuring Professionals
2020-10-05 Certificate (on limitations to public access), (Letter Form), Form 23A
MISSING: proof of service (received 2020-10-05), (Printed version filed on 2020-10-14) 		Insolvency Institute of Canada
2020-10-05 Notice of name, (Letter Form),
MISSING: proof of service (received 2020-10-07), (Printed version filed on 2020-10-14) 		Insolvency Institute of Canada
2020-10-05 Motion for leave to intervene, (Book Form),
MISSING:
1) proof of service (received 2020-10-07)
2) filing fee, Incomplete, (Printed version filed on 2020-10-14) 		Insolvency Institute of Canada
2020-09-04 Certificate of counsel (attesting to record), (Letter Form) Her Majesty the Queen in Right of Canada
2020-09-04 Certificate (on limitations to public access), (Letter Form), 23B Her Majesty the Queen in Right of Canada
2020-09-04 Certificate (on limitations to public access), (Letter Form), 23A Her Majesty the Queen in Right of Canada
2020-09-02 Notice of hearing sent to parties
2020-09-01 Appellant's record, (Book Form), Missing: Form 23B (rec' 09/04/20), Form 24A (rec' 09/04/20), Completed on: 2020-09-08, (Printed version filed on 2020-10-14) Her Majesty the Queen in Right of Canada
2020-09-01 Appellant's book of authorities, (Book Form), Missing: Form 23B (rec' 09/04/20), Completed on: 2020-09-08 Her Majesty the Queen in Right of Canada
2020-09-01 Appellant's factum, (Book Form), Missing: Form 23B (rec' 09/04/20), Completed on: 2020-09-08, (Printed version filed on 2020-10-14) Her Majesty the Queen in Right of Canada
2020-08-25 Appeal hearing scheduled, 2020-12-01, In order for the appeal to proceed on December 1, 2020, the filing schedule will be as follows:

a) The appellant’s record, factum and book of authorities, if any, shall be served and filed on or before September 1, 2020.

b) The respondent’s record, factum and book of authorities, if any, shall be served and filed on or before October 27, 2020.

c) Any person wishing to intervene in this appeal under Rule 55 of the Rules of the Supreme Court of Canada shall serve and file a motion for leave to intervene on or before October 6, 2020.

d) The appellant and respondents shall serve and file their response(s), if any, to the motions for leave to intervene on or before October 13, 2020.

e) Replies to any responses to the motions for leave to intervene shall be served and filed on or before October 15, 2020.

Judgment reserved
2020-08-11 Correspondence received from, (Letter Form), Michael Taylor has carriage of this matter. Her Majesty the Queen in Right of Canada
2020-07-14 Letter advising the parties of tentative hearing date and filing deadlines (Leave granted), 9by email to all parties on July 15, 2020)
2020-06-01 Correspondence received from, (Letter Form), RE: Court Appointed Monitor, including an Order Expanding Monitor Powers Ernst & Young Inc. in its capacity as Monitor
2020-04-23 Notice of withdrawal, (Letter Form), Completed on: 2020-04-23 Canada North Group Inc.
2020-04-23 Notice of appeal, (Letter Form), Completed on: 2020-04-23 Her Majesty the Queen in Right of Canada
2020-03-27 Copy of formal judgment sent to Registrar of the Court of Appeal and all parties
2020-03-27 Judgment on leave sent to the parties
2020-03-26 Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Court of Appeal of Alberta (Edmonton), Number 1703-0237-AC, 2019 ABCA 314, dated August 29, 2019, is granted with costs in the cause.
Granted, with costs in the cause
2020-02-18 Notice of name, (Letter Form) Ernst & Young Inc. in its capacity as Monitor
2020-02-10 All materials on application for leave submitted to the Judges, for consideration by the Court
2020-01-10 Certificate (on limitations to public access), (Letter Form), 23B Her Majesty the Queen in Right of Canada
2020-01-10 Certificate (on limitations to public access), (Letter Form), 23A Her Majesty the Queen in Right of Canada
2019-12-23 Applicant's reply to respondent's argument, (Book Form), Missing: Form 23B, proof of service for Canada North Group, et al. (all rec'd 2020-01-10), Completed on: 2020-02-10 Her Majesty the Queen in Right of Canada
2019-12-12 Notice of name, (Letter Form) Business Development Bank of Canada
2019-12-12 Certificate (on limitations to public access), (Letter Form), 23B Business Development Bank of Canada
2019-12-12 Certificate (on limitations to public access), (Letter Form), 23A Business Development Bank of Canada
2019-12-12 Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2019-12-12 Business Development Bank of Canada
2019-12-12 Certificate (on limitations to public access), (Letter Form), 23B Ernst & Young Inc. in its capacity as Monitor
2019-12-12 Certificate (on limitations to public access), (Letter Form), 23A Ernst & Young Inc. in its capacity as Monitor
2019-12-12 Respondent's response on the application for leave to appeal, (Book Form), Missing: Notice of Name (rec' 02/18/20), Completed on: 2020-02-11 Ernst & Young Inc. in its capacity as Monitor
2019-11-12 Letter acknowledging receipt of an incomplete application for leave to appeal and without formal Court of Appeal order, FILE OPENED 11/12/19
2019-10-24 Certificate (on limitations to public access), (Letter Form), 23B Her Majesty the Queen in Right of Canada
2019-10-24 Certificate (on limitations to public access), (Letter Form), 23A Her Majesty the Queen in Right of Canada
2019-10-24 Application for leave to appeal, (Book Form), Missing: CA Order-rec'd 2019/11/20, Completed on: 2019-11-20 Her Majesty the Queen in Right of Canada

Parties

Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.

Main parties

Main parties - Appellants
Name Role Status
Her Majesty the Queen in Right of Canada Appellant Active

v.

Main parties - Respondents
Name Role Status
Canada North Group Inc. Respondent Active
Canada North Camps Inc. Respondent Active
Campcorp Structures Ltd. Respondent Active
DJ Catering Ltd. Respondent Active
816956 Alberta Ltd. Respondent Active
1371047 Alberta Ltd. Respondent Active
1919209 Alberta Ltd. Respondent Active
Ernst & Young Inc. in its capacity as Monitor Respondent Active
Business Development Bank of Canada Respondent Active

Other parties

Other parties
Name Role Status
Insolvency Institute of Canada Intervener Active
Canadian Association of Insolvency and Restructuring Professionals Intervener Active

Counsel

Party: Her Majesty the Queen in Right of Canada

Counsel
Michael Taylor
Louis L'Heureux
Amy Martin-LeBlanc
Attorney General of Canada
Department of Justice
900 - 840 Howe Street
Vancouver, British Columbia
V6Z 2S9
Telephone: (604) 666-2061
FAX: (604) 666-2214
Email: michael.taylor@justice.gc.ca
Agent
Christopher Rupar
Department of Justice
Civil Litigation Branch, East Tower
234 Wellington Street
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: crupar@justice.gc.ca

Party: Canada North Group Inc.

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: Canada North Camps Inc.

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: Campcorp Structures Ltd.

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: DJ Catering Ltd.

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: 816956 Alberta Ltd.

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: 1371047 Alberta Ltd.

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: 1919209 Alberta Ltd.

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: Ernst & Young Inc. in its capacity as Monitor

Counsel
Darren Bieganek, Q.C.
Duncan & Craig LLP
2800, 10060 - Jasper Avenue
Edmonton, Alberta
T5J 3V9
Telephone: (780) 441-4386
FAX: (780) 969-6381
Email: dbieganek@dcllp.com
Agent
Marie-France Major
Supreme Advocacy LLP
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca

Party: Business Development Bank of Canada

Counsel
Jeffrey Oliver
Mary I.A. Buttery, Q.C.
Jared Enns
Cassels Brock & Blackwell LLP
Suite 3810, Bankers Hall West
888 3rd Street SW
Calgary, Alberta
T2P 5C5
Telephone: (403) 648-1151
FAX: (403) 351-2921
Email: joliver@cassels.com
Agent
Jeffrey W. Beedell
Gowling WLG (Canada) LLP
160 Elgin Street, Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0171
FAX: (613) 563-9869
Email: jeff.beedell@gowlingwlg.com

Party: Insolvency Institute of Canada

Counsel
James W. Reid
Kelly J. Bourassa
Blake, Cassels & Graydon LLP
855 2 Street SW
Suite 3500
Calgary, Alberta
T2P 4K1
Telephone: (403) 260-9600
FAX: (403) 260-9700
Email: james.reid@blakes.com
Agent
Alison Henderson
Blake, Cassels & Graydon LLP
340 Albert Street
Suite 1750
Ottawa, Ontario
K1R 7Y6
Telephone: (613) 788-2224
FAX: (613) 788-2247
Email: alison.henderson@blakes.com

Party: Canadian Association of Insolvency and Restructuring Professionals

Counsel
Randal Van de Mosselaer
Emily Paplawski
Osler, Hoskin & Harcourt LLP
Suite 2500, TC Energy Tower
450 - 1st Street S.W.
Calgary, Alberta
T2P 5H1
Telephone: (403) 260-7060
FAX: (403) 260-7024
Email: rvandemosselaer@osler.com
Agent
Geoffrey Langen
Osler, Hoskin & Harcourt LLP
Suite 1900
340 Albert Street
Ottawa, Ontario
K1R 7Y6
Telephone: (613) 787-1015
FAX: (613) 235-2867
Email: glangen@osler.com

Summary

Keywords

Bankruptcy and insolvency - Priority - Priming charges - Source deductions - Order granting protection under the Companies’ Creditors Arrangement Act gave priority over claims of secured creditors to charges of Monitor, interim lender and corporate directors - Order provided that subject charges were not to be limited or impaired by federal or provincial statutes - Federal statutes provide Crown’s claims for unremitted source deductions with priority over all other creditors’ claims - Whether the Crown’s deemed trust claim for unremitted source deductions under Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 227(4) and (4.1), Canada Pension Plan Act, R.S.C. 1985, c. C-8, s. 23(3) and (4), and Employment Insurance Act, S.C. 1996, c. 23, s. 86(2) and (2.1), has priority over court-ordered priming chares under the CCAA.

Summary

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

The Court of Queen’s Bench issued an order granting several insolvent corporations protection under the Companies’ Creditors Arrangement Act, R.S.C. 1985, c. C-36. The Court provided charges in favour of the court-appointed Monitor, the interim financier and the corporate directors were to take priority over the claims of secured creditors and provided that they were not to be limited or impaired by the federal or provincial statutes. The Crown applied to vary the order, arguing that, notwithstanding any other federal statute, the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 227(4.1), among other statutes, provide the Crown’s claims for unremitted source deductions with priority over all other creditors’ claims.

The chambers judge found that the Companies’ Creditors Arrangement Act gives the court the ability to rank court-ordered priority charges ahead of the Crown’s interest in deemed trusts created by the Income Tax Act. The Court of Appeal dismissed the appeal. Leave to appeal was granted.

Lower court rulings

September 11, 2017
Court of Queen’s Bench of Alberta

1703 12327, 2017 ABQB 550

Application to vary July 5, 2017, order dismissed
August 29, 2019
Court of Appeal of Alberta (Edmonton)

1703-0237-AC, 2019 ABCA 314

Appeal dismissed

Memorandums of argument on application for leave to appeal

The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.

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Factums on appeal

The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.

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Date modified: 2024-10-03