Bankruptcy and Insolvency Act

1374:

proof. The trustee may disallow, in whole or in part, any claim of right to a priority under the BIA or security. Generally, the test of proving the claim before the trustee in bankruptcy is very low, and a claim is proved unless it is too "remote and speculative". The rationale for such a low test is to discharge as many claims as possible to allow the bankrupt to make a fresh start after the discharge.

28: 1211:"property" means any type of property, whether situated in Canada or elsewhere, and includes money, goods, things in action, land and every description of property, whether real or personal, legal or equitable, as well as obligations, easements and every description of estate, interest and profit, present or future, vested or contingent, in, arising out of or incident to property; 1675:

obliged to continue the business of the bankrupt, where there is no good business case for doing so. When he has completed the duties required of him for administering the estate, he shall apply to the court for a discharge, but any interested person may file an objection to having the discharge take place.

1723:

At the first meeting of the creditors, up to five individuals may be appointed to be inspectors of the estate (except where the creditors decide that that is not necessary). No inspector may be appointed if he is a party to any contested action or proceeding against the estate. Where the value of an

1674:

The trustee acts as receiver for all the estate's property, and is entitled to see its books and records. All moneys he receives must be deposited into a separate trust account. When required, he is obliged to report on the estate's condition, moneys on hand, and property remaining unsold. He is not

1637:

applies. It grants licenses for the trustees in bankruptcy, inspects and/or investigates bankruptcy estates, reviews the conduct of the trustees in bankruptcy and the receivers, and examines trustee's accounts, receipts, disbursements and final statements. It has specific powers to intervene in any

1414:

any student loans where the date of bankruptcy occurs while the bankrupt is a student, or within seven years after ceasing to be so (but relief is available where the bankrupt acted in good faith during the bankruptcy and financial difficulties will continue so that such debt can never be paid off),

1373:

Every creditor must prove his claim and a creditor who does not prove his claim is not entitled to any distribution of the proceeds from bankrupt's estate. The claim must be delivered to the trustee in bankruptcy and the trustee in bankruptcy must examine every proof of claim and can request further

382:

However, a Saskatchewan Act that required creditors to serve a notice of intention, engage in mandatory mediation, and prove that the debtor has no reasonable possibility of meeting its obligations or is not making a sincere and reasonable effort to meet its obligations before it can begin an action

1773:

In the first case, the applicant must give an undertaking with respect to the debtor's legal rights, and to damages in the event of the application being dismissed. The interim receiver can take conservatory measures and dispose of perishable property in order to comply with the order of the court,

1678:

All property of the bankruptcy vests in the trustee from the date of the bankruptcy, and the trustee may register a bankruptcy order against any real property in which the bankrupt has any interest or estate. The courts have held that trustees should clearly communicate to the bankrupt their intent

1366:

are also common. Financial institutions, in order to fully realize on secured obligations of a debtor, will normally require guarantors to execute a "Guarantee and Postponement of Claim", which prevents the guarantor from filing a claim against the estate until the secured creditor has been paid in

952:

A notice of intention, a Division I proposal, or a Division II proposal, will automatically create a stay of proceedings and "no creditor has any remedy against the debtor or the debtor's property, or shall commence or continue any action, execution or other proceedings, for the recovery of a claim

1646:

Trustees — either individuals or corporations — are licensed by the superintendent, and are appointed to administer an estate by virtue of the assignment, bankruptcy order or proposal that has been filed. By special resolution, the creditors of the estate may appoint or substitute another licensed

948:

No person may terminate or amend – or claim an accelerated payment or forfeiture of the term under – any agreement, including a security agreement, with a bankrupt individual by reason only of the individual's bankruptcy or insolvency. Similar provision is made with respect to any insolvent person

921:

where a default is made in the performance of any provision in a proposal, there is evidence that the debtor is ineligible to make a proposal, the consumer proposal cannot continue without injustice or undue delay, the approval of the court was obtained by fraud, or the debtor is convicted of an

1361:

participation in the claims process does not preclude any other remedies creditors may have available. For example, guarantees may be called, with the guarantors having the subsequent right to make a claim against the estate for the amounts they were required to pay. Guarantees can normally be

1727:

The trustee is required to obtain the inspectors' permission before carrying out many of his responsibilities, such as the sale of property of the estate, the institution or defending of actions relating to the property of the bankrupt, settling any debts owing to the bankrupt and exercising

1422:

Directors and parties related to the bankrupt may still be held personally liable for certain tax debts, and, if a clearance certificate is not obtained from the tax authorities prior to discharge, directors' liability will subsequently resume. Directors can also be held accountable for other

965:

provides that bankruptcy orders and assignments take precedence over "all judicial or other attachments, garnishments, certificates having the effect of judgments, judgments, certificates of judgment, legal hypothecs of judgment creditors, executions or other process against the property of a

1660:

where the trustee is already the trustee with respect to the bankruptcy or proposal of a person related to the debtor, or is already acting as a receiver with respect to any property of such person, he must make full disclosure of that fact and of the potential conflict of interest on his

198:

it "includes a partnership, an unincorporated association, a corporation, a cooperative society or a cooperative organization, the successors of a partnership, of an association, of a corporation, of a society or of an organization and the heirs, executors, liquidators of the succession,

1647:

trustee to assume the role. A trustee is not bound to accept an appointment, but, once appointed, he must perform all duties that are legally required until his discharge or removal. Otherwise, any licensed trustee can be appointed to act, subject to the following constraints:

1556:

Recovery actions under ss. 95 and 96, as for other recovery actions with respect to collections, can only be initiated by the trustee, even when they may be of benefit only to a secured creditor (unless creditors seek court approval under s. 38 to pursue the matter directly).

1583:

S. 95(2) provides that, where a preference is given, the fact that it may have been given under pressure is irrelevant. However, the courts have ruled that a payment may withstand challenge by a trustee where it is made in furtherance of a reasonable business imperative.

1653:

where, in the previous two years, the trustee had been a director, officer or employee of the debtor (or related to any such director or officer), or had acted as auditor, accountant or legal counsel for the debtor, the appointment is subject to the court's approval and

1564:

already empowered the court to inquire into circumstances where a bankrupt corporation had paid cash dividends or redeemed shares where the corporation was insolvent, or where the transactions made it so, during the 12 months prior to its bankruptcy. In that regard,

4362: 1601:. The decisions of the court are enforceable in the courts of other Canadian provinces and all courts and the officers of all courts must act and co-operate in all bankruptcy matters. Appeal from the court's orders lies to the provincial Court of Appeal where: 1215:

As a consequence, the Supreme Court of Canada has ruled that direct payment clauses in contracts (allowing contractors to make payments to creditors of a bankrupt subcontractor) do not release the contractor from its obligations to the trustee of the estate.

1549:

legislation at the same time as a s. 96 claim, in order to set aside the transfer. If valuable consideration has been given for the transfer, the trustee must prove that both the bankrupt and the transferee intended to defeat, hinder or delay the creditors.

1007:

The trustee/receiver must first realize the amount of the proceeds from the property that is available for payment to the different classes of creditors, and different rules apply according to the type of proceeding. They are summarized as follows:

176:

is available to insolvent debtors owing $ 1000 or more, regardless of whether they are natural or legal persons. It contains mechanisms for debtors to make proposals to their creditors for the adjustment of debts. If a proposal fails, the

1357:

receivership and CCAA proceedings may proceed directly into bankruptcy proceedings after the super-priority and secured creditors have been settled in full, in order to vary the priority in which certain other items must be

2401: 1664:

the trustee must not act on behalf of a secured creditor without first obtaining independent legal advice that the security is valid and enforceable, and he must notify the Superintendent, creditors and inspectors of that

4373: 259:

also governs receivership proceedings. Receivers may be appointed by a secured creditor under the terms of a general security agreement (where the debtor voluntarily agrees), or by the court where a secured creditor:

930:

where the debtor is in default for an amount greater than or equal to three payments (where payments are made monthly or more frequently), or (if less frequently) three months after being in default of any payment

1410:

liability for the dividend that a creditor would have been entitled to receive on any provable claim not disclosed to the trustee (unless the creditor knew of the bankruptcy and failed to take steps to prove his

1505:

A disposition of property or provision of services, for which the consideration received by the debtor is either nil or conspicuously less than the fair market value of the consideration given by the debtor.

371:

An Alberta Act was held neither to disqualify a person from driving a motor vehicle or to suspend the registration of such vehicles, because of an unsatisfied personal injury debt that had been discharged in

1638:

matter or proceeding in court as if the OSB were a party thereto, as well as to issue directives providing official interpretation of the bankruptcy process to the trustees in bankruptcy and the receivers.

1571:

the directors may be held jointly and severally liable for the amounts in question (unless they prove that they acted in good faith, or individual directors can prove that they had protested such payment)

344:

where the insolvent person is one that plainly falls within provincial jurisdiction (such as a municipal institution), a province has authority to compel reorganizations of bodies and debt obligations

953:

provable in bankruptcy". Similar provision is also made on the bankruptcy of any debtor. Directors of insolvent companies that have filed a notice of intention or a proposal have similar protection.

1461:

A transfer of property made, a provision of services made, a charge on property made, a payment made, an obligation incurred or a judicial proceeding taken or suffered by an insolvent person where:

1246:

wages, salaries, commissions and compensation, to a maximum of $ 2,000 per employee, plus reimbursement of salesman's expenses, to a maximum of $ 1,000 each (other than for officers and directors)

327:, the form of the provincial interest created must not be allowed to triumph over its substance. The provinces are not entitled to do indirectly what they are prohibited from doing directly. 1293:

rent due and unpaid for the previous three months, plus a maximum of three months' accelerated rent due under the terms of the lease (less what is owed by the trustee for occupation rent)

1224:

The resulting amount available from the estate is distributed to the creditors in the following order of priority (with each class/subclass paid in full before proceeding to the next):

999:

under s. 225.1(1) of that Act, the "requirement to pay" was considered to have been completely executed on the date of its issue, and thus took precedence over other creditors' claims.

316:, must be interpreted in bankruptcy cases as defined by the federal Parliament, not the provincial legislatures. Provinces cannot affect how such terms are defined for purposes of the 1777:

In the latter two cases, the court can only make the appointment if it is shown that it is necessary for the protection of the debtor's estate, or in the interest of the creditor(s).

1728:

trustee's discretion in retaining and assigning bankrupt's contracts. The inspectors must give their approval to the final statement of receipts and disbursements and trustee's fees.

2658: 1281:

the difference between what secured creditors would have received and what they actually received, because of the operation of the super-priority for wages, etc., and reimbursements

202:

partners in a partnership may be placed into bankruptcy with that partnership, but that can only occur where the partnership is located in one of the common-law jurisdictions; the

2417: 1278:

wages, salaries, commissions, compensation, and reimbursement of salesmen's expenses, in excess of the "super-priority" amounts shown above (other than for officers and directors)

1284:

the difference between what secured creditors would have received and what they actually received, because of the operation of the super-priority for pension plan contributions

1952: 2363: 1905: 900:

and where a default is made in the performance of any provision in a proposal (not waived by the inspectors or creditors) which is not remedied within the prescribed time

156: 945:

A secured creditor cannot enforce security on the business assets of an insolvent person without having given 10 days' advance notice in the prescribed form and manner.

3340: 1694:

The superintendent may undertake conservatory measures in order to protect an estate, as well as the rights of the creditors and debtors, in specified circumstances:

181:

contains a bridge to bankruptcy whereby the debtor's assets are liquidated and the proceeds paid to creditors in accordance with the statutory scheme of distribution.

1407:

any debt or liability resulting from obtaining property or services by false pretences or fraudulent misrepresentation (other than one arising from an equity claim),

1476:

Applies to any payment made within three months of the initial event, and, in the absence of evidence to the contrary, it is presumed to have been made with intent

164:

Canadian commercial insolvency law is not codified in one exhaustive statute. Instead, Parliament has enacted multiple insolvency statutes, the main one being the

3115: 1385:

Discharge does not extinguish claims that are provable in bankruptcy. It releases the debtor from such claims, and creditors cease to be able to enforce them.

4290: 1621:

Registrars of the provincial Superior Courts have significant powers in relation to procedural matters, unopposed proceedings and in other matters under the

908:

or where it appears to the court that the proposal cannot continue without injustice or undue delay, or that the approval of the court was obtained by fraud

172:

offers a self-contained legal regime providing for both reorganization and liquidation.... It is characterized by a rules-based approach to proceedings. The

503: 330:

there need not be any provincial intention to intrude into the exclusive federal sphere of bankruptcy and to conflict with the order of priorities of the

3976: 1679:

to make a claim against the non-exempt equity in the bankrupt's property at the time of the assignment into bankruptcy. Failure to do so may result in:

1435:

was amended to reform the rules relating to setting aside any preferences, or transfers at undervalue, occurring before the initial bankruptcy event:

4546: 269:

is acting under a court order made under any other federal or provincial statute that authorizes the appointment of a receiver or receiver-manager.

2321: 223: 227:

provides that a court may order a stay of proceedings with respect to specified large debtors, whether or not they have already been initiated.

4229:"A Failure to Communicate: Trustee's Claim to Non-Exempt Equity in Bankrupt's Property Should be Declared at Time of Assignment in Bankruptcy" 3632:"GST/QST – A tax debtor's bankruptcy or arrangement does not extinguish the obligation to obtain a clearance certificate from a tax authority" 4541: 4487: 1997: 1377:

Creditors also have the ability, with the approval of the court, to take over a cause of action that the trustee has decided not to pursue.

298:

while provincial legislation may validly affect priorities in a non-bankruptcy situation, once bankruptcy has occurred section 136(1) of the

1688:

the absolute discharge of the bankrupt, without requiring him to pay to the estate the price agreed upon for the right to sell the property.

1633:

The Office of the Superintendent of Bankruptcy ("OSB") is designed to supervise the administration of all estates and matters to which the

989:(Canada) that was issued after a notice of application to appoint a receiver (but before the court heard the application), supported by an 4404: 2669: 1597:

The provincial Superior Courts have "such jurisdiction at law and in equity" as will enable them to exercise bankruptcy process under the

3656: 3631: 1881: 1747:

The receiver must do what "practicality demands" to preserve the assets and must not go beyond what is necessary in the circumstances.

3698: 3599: 834: 4348: 4249: 3585: 3506: 2536: 1780:

The courts have set out the following factors to be considered in exercising discretion on whether to appoint an interim receiver:

1960: 1735:

to the creditors and should be impartial though acting in their interest. They should supervise the trustee's compliance with the

3920: 1846: 2379: 1574:

shareholders related to any of the directors held liable may also be declared liable for the amount they had received as payment

1810: 1404:

any debt or liability arising out of fraud, embezzlement, misappropriation or defalcation while acting in a fiduciary capacity,

291:

provinces cannot create priorities between creditors or change the scheme of distribution on bankruptcy under s. 136(1) of the

120: 3565: 1724:

individual debtor's property is under $ 15,000, inspectors are not appointed (except where the creditors decide otherwise).

1313:

all remaining creditors (whose claims are not postponed below) subject to any subordination agreements that may be in place

309:

this would invite a different scheme of distribution on bankruptcy from province to province, an unacceptable situation; and

334:

in order to render the provincial law inapplicable. It is sufficient that the effect of provincial legislation is to do so.

3883: 3418: 2264:"The Conflict Between Canadian Provincial Personal Property Security Acts and the Federal Bankruptcy Act: The War is Over" 1815: 347:

where a stay under federal law has been lifted in order to allow proceedings to take place, a province can still impose a

116: 3457: 1988: 762:

enabling dissemination of information about bankruptcies, for creditors to be able to assess customers' creditworthiness

135: 3119: 1577:

existing powers under the applicable incorporating Act allowing the directors to recover such payments are not affected

1117:

Funds constituting a deemed trust for the Crown (other than for garnishments and withholding taxes deducted at source)

379:

was held not to apply to bar a discharged bankrupt from renewing his license plates upon payment of normal annual fees.

1983: 1764:

after a secured creditor has filed an advance notice of intention to enforce his security on the debtor's property, or

1668:

the court, on the application of an interested person, may remove a trustee for cause and appoint another in his place

1326:

silent partners (i.e., lenders who earn interest that varies with the level of profits, or that share in the profits)

2636:

The Insolvent act of 1875: with the rules of practice and tariffs of fees in the different provinces of the Dominion

1290:

municipal taxes due and unpaid for the previous two years, to the extent that they do not constitute a secured claim

4294: 3908: 3684: 484: 1774:

but the receiver cannot otherwise unduly interfere with the bankrupt in the carrying on of the debtor's business.

1617:

in any other case, leave has been granted by a judge of the Court of Appeal (but such appeal is not as of right).

4344: 3502: 1395:

any award of damages by a court in civil proceedings arising from bodily harm, sexual assault or wrongful death,

785:

provisions for consumer proposals, mandatory counselling for individual debtors, and commercial reorganizations

3784: 3749: 2277: 1820: 1363: 112: 1614:

the aggregate unpaid claims of creditors exceed $ 500 (from the grant of or refusal to grant a discharge); and

1300: 275:

Provision is also made for dealing with cross-border insolvencies and the recognition of foreign proceedings.

3256: 3101: 3088: 2241: 2110: 138:, a federal agency responsible for ensuring that bankruptcies are administered in a fair and orderly manner. 4479: 3828: 3581: 2413: 2375: 1860: 1761:

at any time after the filing of an application for a bankruptcy order and before a bankruptcy order is made,

982: 362: 151: 2287: 2249: 2233: 1859:

Insolvent railways previously had a separate régime of schemes of arrangement by way of application to the

611:

extended to incorporated trading companies, except for banks and insurance, telegraph and railway companies

283:

Several notable cases known as the "bankruptcy quartet" stand for the following propositions about how the

4400: 4245: 4004: 3904: 3672: 3668: 3404: 2473: 2022: 996: 384: 4228: 2225: 246:

by a debtor's creditors, where the debtor owes at least $ 1000 and has committed an act of bankruptcy, or

3916: 2497: 2449: 2348: 2326: 1608:

the order or decision is likely to affect other cases of a similar nature in the bankruptcy proceedings;

1546: 1479:

Applies to any payment made within 12 months of the initial event, and there is no need to prove intent

1401:

any debt or liability arising under a judicial decision or agreement relating to maintenance or support,

972:

those that have been completely executed by payment to the creditor or the creditor's representative, or

489:

An Act to declare the law relative to Bankruptcy and Insolvency in Vancouver Island and its dependencies

2263: 2668:. Senate Committee on Banking, Trade and Commerce, Parliament of Canada. November 2003. Archived from 1155:

Produce of farmer, fisherman or aquaculturist shipped in 15 days prior to the event, and still unpaid

3799: 3536: 3464: 2489: 2465: 2441: 2080: 2070: 1956: 1910: 1249:

payroll deductions and normal employer's contributions due but not remitted to a company pension plan

465: 387:

dictates that provincial legislative power should not be constrained, absent an actual inconsistency.

358: 204: 77: 35: 3067: 3422: 2268: 2180: 682:

trustee to be selected by the estate's creditors (they were previously appointed by the government)

4262: 4115: 4059: 3039: 2955: 2927: 2152: 839:

protective provisions for unpaid suppliers, collective agreements and eligible financial contracts

4417: 4315: 4276: 4101: 4087: 4073: 3570: 3485: 3325: 3169: 3025: 3011: 2997: 2983: 2941: 2603: 2115: 2085: 2075: 2057: 1657:

where the trustee was a trustee under a debtor's trust indenture, the court has similar authority

430: 218:

provides that farmers cannot be forced into bankruptcy, but they can make a voluntary assignment.

4031: 4017: 3961: 3947: 3933: 3841: 2969: 2300: 2194: 1482:

A trustee may also make a claim under provincial assignments and preferences legislation where:

4213: 4199: 4185: 4171: 4157: 4143: 4129: 4045: 3769: 3734: 3519: 3053: 2913: 2899: 2885: 2857: 2815: 2052: 2038: 1937: 1923: 1712:

circumstances where the Superintendent is considering the cancellation of the trustee's license

1296:

legal costs due to the creditor that first filed execution against the property of the bankrupt

689:, who could appoint a custodian for the estate to administer until a trustee had been appointed 4483: 3639: 3359: 3355: 2871: 2843: 2829: 2801: 2532: 2166: 686: 2208: 4445: 4431: 4369: 3635: 3549: 3442: 3387: 3373: 3311: 3297: 3283: 3269: 3239: 3225: 3211: 3197: 3183: 3155: 3141: 348: 3606: 1329:

wages, salaries, commissions, compensation and reimbursements due to officers and directors

1523:

the debtor intended to defraud, defeat or delay creditors (and such intent must be proved)

889:

if a person is a debtor that owes at least $ 1,000 and has committed an act of bankruptcy

104: 3979:

Business Development Bank of Canada v. Pine Tree Resorts Inc. and 1212360 Ontario Limited

2343: 2317: 302:

determines the status and priority of the claims specifically dealt with in that section;

2633: 2595: 1732: 1520:

the debtor was insolvent at the time of transfer, or rendered insolvent by the transfer

588:

applied only to traders (including unincorporated trading companies and copartnerships)

508:

An Ordinance to amend the law relative to Bankruptcy and Insolvency in British Columbia

1351:

claims may include amounts that would have been statute-barred prior to the bankruptcy

1259:

in order of priority, and to the extent that they have not realized on their security

1089:

Garnishments for enforcing notices of assessment for income tax, CPP and EI liability

4535: 540: 913:

or where the insolvent person is subsequently convicted of an offense under the Act

4525: 4518: 4235: 3887: 2528: 1789:

whether the debtor is acting in bad faith and giving preferences to other creditors

1739:

and the superintendent's directives, and may apply for the removal of the trustee.

897:

if an insolvent person makes a proposal under Division I with respect to creditors

211:

it does not apply to banks, insurance companies, trust companies or loan companies.

128: 1767:

at any time after the filing of a notice of intention or of a Division I proposal

1075:

Such powers over property as are exercised for the insolvent person's own benefit

1013:

Starting with the property under the possession or control of the insolvent person

918:

if a consumer debtor makes a proposal under Division II with respect to creditors

305:

if the provinces could create their own priorities or affect priorities under the

4511: 1345:

There are several important notes to consider in assessing the above priorities:

4504: 544: 68: 27: 842:

equity claims cannot be settled until all creditors' claims have been satisfied

208:

defines partnership property as being a patrimony independent from its partners

1423:

liabilities arising from bankruptcy, regulatory and other statutory offences.

46: 4341:

Canada (Minister of Indian Affairs and Northern Development) v. Curragh Inc.

2598:

The Insolvent Act of 1869: with notes and decisions of the courts of Ontario

1509:

On application by the trustee, the court may declare a transfer void where:

2470:

Canada (Superintendent of Bankruptcy) v. 407 ETR Concession Company Limited

2340:

Abitibi Power and Paper Company Limited v Montreal Trust Company and others

814:

provisions for the liability of trustees on environmental damage and claims

539:

No specific legislation on bankruptcy and insolvency previously existed in

383:

with respect to farm land was held not to be inconsistent with the BIA, as

365:. In the 2015 "paramountcy trilogy," the boundaries were further explored: 3981:: A Unified Test for Granting Leave to Appeal under Section 193(e) of the 3913:

Logistec Stevedoring (Atlantic) Inc. v. A.C. Poirier & Associates Inc.

338:

However, there are instances where provincial law will continue to apply:

150:

within Canada's legal framework governing insolvency was described by the

2520: 1196:

The estate is then settled, using the priority of claims outlined in the

991: 312:

the definition of terms such as "secured creditor", if defined under the

4347: at par. 16, 114 DLR (4th) 176; 27 CBR (3d) 148 (3 April 1994), 892:

his creditors may apply for a bankruptcy order to be issued against him

4363:"Interim receivers under the BIA: What practicality demands... for now" 3600:"Taking it all away – Traps set for debtors trying to dodge the taxman" 628:

An Act to Repeal the Acts Respecting Insolvency Now in Force in Canada

376: 323:

in determining the relationship between provincial legislation and the

1792:

whether the debtor is fraudulently disposing and concealing his assets

2523:

The Insolvent act of 1864: with tariff, notes, forms and a full index

884:

the person is declared bankrupt, which will continue until discharge

728:

introduction of summary administration and debtor proposal procedures

124: 3884:"Preferential Payments: Commercial Imperative Or Creditor Pressure?" 3562:

In which case, the definition of who is a fiduciary is quite broad:

2446:

Moloney v Alberta (Administrator, Motor Vehicle Accident Claims Act)

2346:, AC 536 (8 July 1943) (on appeal from Ontario), upholding 1685:

the trustee being unable to realize any of the non-exempt equity, or

1392:

any fine, penalty, restitution or similar order imposed by a court,

4291:"Bankruptcy and Insolvency General Rules (C.R.C., c. 368), S. 130" 127:. It governs bankruptcies, consumer and commercial proposals, and 3750:"Assignments and Preferences Act (Ontario), R.S.O. 1990, c. A.33" 195:

it covers anyone who has resided or carried on business in Canada

4403: at par. 57, 318 AR 165; 37 CBR (4th) 42 (5 July 2002), 2349:

The Abitibi Power and Paper Company Limited Moratorium Act, 1941

1493:

the debtor intended to prefer that creditor over other creditors

985:

has ruled that, in the case of a "requirement to pay" under the

811:

special rules for international and securities firm insolvencies

2462:

407 ETR Concession Co. v. Canada (Superintendent of Bankruptcy)

2402:"Paramountcy Problems Part II – Narrowing 'Federal Purpose' in 199:

administrators or other legal representatives of a person;" but

1141:

Goods shipped in 30 days prior to the event, and still unpaid

4001:

Business Development Bank of Canada v. Pine Tree Resorts Inc.

1388:

Some liabilities are not released upon discharge, including:

1339:

settled only after all non-equity claims are settled in full

3785:"Fraudulent Conveyances Act (Ontario), R.S.O. 1990, c. F.29" 1418:

any interest accrued with respect to any of the above debts.

375:

An Ontario Act governing the collection of tolls charged by

4476:

Insolvency Law: Current Topics in Bankruptcy and Insolvency

3882:

Waël Rostom; Jeffrey Levine; Stephen Eddy (December 2013).

1798:

the debtor's property is in the possession of third parties

1709:

a trustee having been found guilty of an indictable offence

731:

clarification of priorities given to various types of debts

708:

creation of the Office of the Superintendent of Bankruptcy

556:

Significant amendments to Canadian bankruptcy legislation

2486:

Saskatchewan (Attorney General) v Lemare Lake Logging Ltd

2284:

Husky Oil Operations Ltd. v. Minister of National Revenue

1867:, beginning in 1901. From 1996, this was replaced by the 1661:

appointment, as well as at the first meeting of creditors

1490:

the debtor was insolvent when the payment took place, and

737:

increasing control of process by creditors and inspectors

3901:

Orion Industries Ltd. v. Neil's General Contracting Ltd.

1398:

any debt or liability for alimony or alimentary pension,

759:

discouraging use of debtor proposals as stalling tactics

756:

extension of anti-fraud and creditor protection measures

3505: at par. 7, 30 CBR (3d) 109 (6 February 1995), 1362:

demanded by suppliers from officers and directors, and

1169:

Copyrights and manuscripts for works not yet published

808:

provisions on the dischargeability of student loan debt

2314:

Edgar F. Ladore and others v George Bennett and others

1703:

an inquiry or investigation into the trustee's conduct

1299:

claims resulting from injuries to employees for which

4331:(1922), 3 C.B.R. 49, affirmed 4 C.B.R. 537 (Ont C.A.) 3798:

Michael Nowina; Shaheen Karolia (November 18, 2011).

2404:

Saskatchewan (Attorney General) v Lemare Lake Logging

1844:

insolvent financial institutions are governed by the

1611:

the property involved in the appeal exceeds $ 10,000;

711:

provision for the licensing of trustees in bankruptcy

660:

covered all individuals, companies and other entities

4361:

Aubrey E. Kauffman; R. Graham Phoenix (2007-10-31).

2290: at par. 32–39, 3 SCR 453 (19 October 1995) 2230:

Deloitte Haskins & Sells v. Workers' Comp. Board

1487:

a debtor mas made a payment to one of its creditors,

1061:

Income tax refunds for the fiscal year of the event

4474:Gustavo F. Camelino; E. Patrick Shea, eds. (2013). 3341:"Subordination Agreements, Bankruptcy and the PPSA" 3102:"Canada Revenue Agency Trumps Unsecured Creditors!" 1466:

the transferor is insolvent at the time of transfer

237:governs bankruptcy proceedings, which are invoked: 83: 73: 63: 34: 18: 3699:"Directors' liability during corporate insolvency" 3598:Katherine M. Wellburn and Murray Jamieson (2008). 2238:Federal Business Development Bank v. Québec (CSST) 1913: at par. 13, 3 SCR 379 (16 December 2010) 1906:Century Services Inc. v. Canada (Attorney General) 617:made official assignees federal cabinet appointees 157:Century Services Inc. v. Canada (Attorney General) 3659:(19 March 2014), Federal Court of Appeal (Canada) 1545:A trustee usually makes a claim under provincial 1129:Third party's property in possession of bankrupt 949:upon filing a notice of intention or a proposal. 4032:"Office of Superintendent in Bankruptcy website" 3419:"All is not lost if a limitations period missed" 3118:. Cassels Brock. 14 October 2010. Archived from 1786:whether the person is in control of the property 1538:it occurred within one year of the initial event 1517:it occurred within one year of the initial event 243:either voluntarily by a person who is insolvent, 2494:Lemare Lake Logging Ltd v 3L Cattle Company Ltd 1795:allegations of criminal offenses have been made 1700:the death, removal or incapacity of the trustee 1530:The trustee need only prove to the court that: 1209: 162: 3566:"Court ruling sheds light on fiduciary status" 3539: at par. 21, 2 SCR 605 (14 July 2011) 3072:, R.S.C., 1985, c. 1 (5th Supp.), s. 225.1(1)" 2246:British Columbia v. Henfrey Samson Belair Ltd. 1871:. This was later repealed upon passage of the 399:Consolidation of pre-Confederation legislation 3630:Jean-Guillaume Shooner (September 29, 2014). 2802:"BIA, S. 2, definition of "insolvent person"" 2262:Andrew J. Roman; M. Jasmine Sweatman (1992). 1984:"Québec's Partnership: Une Société Distincte" 1323:creditors not at arm's length with the debtor 657:subject reassumed by the Parliament of Canada 418:The Insolvent Act of 1869 408:The Insolvent Act of 1875 351:on proceedings that fall under provincial law 8: 3721: 3116:"Case Comment – Re I. Waxman & Sons Ltd" 2327:The City of Windsor (Amalgamation) Act, 1935 663:voluntary and involuntary bankruptcy allowed 614:allowed voluntary and involuntary bankruptcy 591:allowed voluntary and involuntary bankruptcy 470:An Act for the relief of unfortunate debtors 55:An Act respecting bankruptcy and insolvency 2222:Deputy Minister of Rev. (Que.) v. Rainville 1755:The court may appoint an interim receiver: 1003:Settlement of the insolvent person's estate 845:only licensed trustees may act as receivers 791:altering the priority given to Crown claims 2320:, 3 D.L.R. 1, AC. 468 (8 May 1939), 1629:Office of the Superintendent of Bankruptcy 1605:the point at issue involves future rights; 1469:the transfer is made with a view to prefer 1354:all claims in each class are paid rateably 249:where a proposal under the Act has failed. 136:Office of the Superintendent of Bankruptcy 26: 3681:Rita Congiu c. Agence du revenu du Québec 2324: (on appeal from Ontario), upholding 1287:alimony, support and maintenance payments 1207:s definition of property is quite broad: 3679:. Leave to appeal dismissed with costs, 2661:Debtors and Creditors sharing the burden 2039:"BIA, S. 2, definition of "corporation"" 1437: 1226: 1010: 966:bankrupt," but that does not extend to: 881:he may make an assignment in bankruptcy 857: 554: 357:Issues concerning the extent of federal 111:) is one of the statutes that regulates 2755:14 & 15 Eliz. 2, S.C. 1966-67, c.32 2492: (13 November 2015), setting aside 2362:Mastrangelo, John (November 23, 2015). 1897: 1837: 1427:Preferences and transfers at undervalue 1018: 287:interacts with provincial legislation: 52: 3800:"Clarifying preference actions' place" 2602:. Dawson Brothers (Montreal). p. 2527:. Rollo & Adam (Toronto). p. 1875:, with coordinating amendments to the 1027: 1024: 1021: 934:the proposal is deemed to be annulled 700:The Bankruptcy Act Amendment Act, 1932 674:The Bankruptcy Act Amendment Act, 1923 109:Loi sur la faillite et l'insolvabilité 15: 3831: at par. 166 (18 August 2011) 3825:Tucker v. Aero Inventory (UK) Limited 3704:. Burnett, Duckworth & Palmer LLP 3458:"Guarantee and Postponement of Claim" 2872:"BIA, S. 2, definition of "creditor"" 2830:"BIA, S. 2, definition of "bankrupt"" 2400:Mastrangelo, John (January 2, 2016). 2244:, 1 SCR 1061 (26 May 1988), and 1998:Louisiana State University Law Center 1103:Withholding taxes deducted at source 7: 3665:Congiu c. Agence du revenu du Québec 3259:, 2 SCR 475 (28 September 1982) 2438:Alberta (Attorney General) v Moloney 2366:Alberta (Attorney General) v Moloney 2228:, 1 SCR 35 (20 November 1979), 2153:"Farm Debt Mediation Act, SS. 12-13" 2078:1901, c. 31 , later consolidated as 2019:Ferme CGR enr., s.e.n.c. (Syndic de) 1951:Martin Boodman (November 29, 2010). 224:Companies' Creditors Arrangement Act 2844:"BIA, S. 2, definition of "debtor"" 2737:22 & 23 Geo. V, S.C. 1932, c.39 2728:13 & 14 Geo. V, S.C. 1923, c.31 2468: (13 November 2015), upholding 2444: (13 November 2015), upholding 1924:"BIA, S. 2, definition of "person"" 1882:Companies Creditors Arrangement Act 1181:Property transferred at undervalue 458: 423: 413: 403: 3564:Howard Levitt (10 February 2015). 2719:9 & 10 Geo. V, S.C. 1919, c.36 2692:32 & 33 Vict., S.C. 1869, c.16 748:An Act to Amend the Bankruptcy Act 734:abolition of position of custodian 551:Development of federal legislation 14: 4461:(1929), ll C.B.R. 1 (Ont, Bktcy.) 3085:I. Waxman & Sons Limited (Re) 2236:, 1 SCR 785 (13 June 1985), 1535:the transfer was under value, and 1047:Exempt from execution or seizure 1033:Held in trust for another person 1022:Notice of intention, or proposal 975:the rights of a secured creditor. 925:the court may annul the proposal 903:the court may annul the proposal 189:covers a wide range of entities: 4512:Winding-Up and Restructuring Act 3104:. Weir Foulds LLP. October 2010. 2167:"Farm Debt Mediation Act, S. 14" 2111:Transportation Modernization Act 2053:Winding-Up and Restructuring Act 1953:"Who Owns a Quebec Partnership?" 1873:Transportation Modernization Act 1847:Winding-Up and Restructuring Act 1502:S. 96 (transfers at undervalue) 637:subject vacated to the provinces 279:Relationship with provincial law 4547:Canadian insolvency legislation 4227:Daniel Shouldice (April 2014). 3854:BIA, s. 101(2), 101(2.1),101(3) 3401:Re Bankruptcy of Kenneth Temple 2100:, S.C. 1996, c. 10, ss. 106–110 2071:An Act to amend the Railway Act 1811:Commercial insolvency in Canada 995:"jeopardy order" issued by the 788:protection for unpaid suppliers 4252:(British Columbia, Canada) 3911:(Alberta, Canada), citing 3697:David A. DeGroot (June 2009). 3417:Eleonore Morris (2012-11-26). 2252:, 2 SCR 24 (13 July 1989) 1514:the transfer was at undervalue 1453:Additional remedies available 1275:levy due to the superintendent 1269:expenses and fees of a trustee 835:Wage Earner Protection Program 1: 4505:Bankruptcy and Insolvency Act 3348:Canadian Business Law Journal 1816:Consumer bankruptcy in Canada 859:Bankruptcy process under the 781:Bankruptcy and Insolvency Act 266:is enforcing his security, or 185:With certain exceptions, the 96:Bankruptcy and Insolvency Act 20:Bankruptcy and Insolvency Act 4542:Canadian federal legislation 2640:. Dawson Brothers (Montreal) 1989:Journal of Civil Law Studies 602:An Act respecting Insolvency 579:An Act respecting Insolvency 361:continue to come before the 3975:Ian Aversa (May 23, 2013). 3923:(New Brunswick, Canada) 1982:Alexandra Popovici (2013). 1642:Licensed Insolvency Trustee 1588:Key actors in the procedure 1241:"Super-priority" creditors 4563: 3907: (30 September 2013), 3339:Wood, Roderick J. (2010). 1500: 1456: 1334: 1316: 1308: 1262: 1254: 1239: 1179: 1167: 1153: 1139: 1127: 1115: 1101: 1087: 1073: 1059: 1045: 1031: 685:creation of the office of 648:The Bankruptcy Act of 1919 504:Colony of British Columbia 485:Colony of Vancouver Island 4519:Canada Transportation Act 4349:Superior Court of Justice 4329:Re Bryant Isard & Co. 3586:Superior Court of Justice 3507:Superior Court of Justice 2701:38 Vict., S.C. 1875, c.16 2632:Ivan Wotherspoon (1875). 2584:SC 32 & 33 Vic, c XVI 2364:"Paramountcy Problems in 2098:Canada Transportation Act 1869:Canada Transportation Act 1861:Exchequer Court of Canada 1364:parent company guarantees 957:Suspension of attachments 917: 902: 896: 891: 883: 880: 878:if a person is insolvent 869: 566: 563: 501: 482: 463: 456: 428: 421: 411: 41: 25: 3722:Camelino & Shea 2013 3687: (4 September 2014). 3671: (7 February 2014), 3374:"BIA, SS. 137, 139, 140" 3253:A.N. Bail Co. v. Gingras 2746:S.C. 1949 (2ndSess.) c.7 2278:Canadian Bar Association 1821:Insolvency law of Canada 1706:the trustee's insolvency 4526:Farm Debt Mediation Act 4480:Ontario Bar Association 3584: (28 August 2014), 2519:James D. Edgar (1864). 2509:27 & 28 Vic, c XVII 2476: (19 December 2013) 2452: (13 February 2014) 2414:Osgoode Hall Law School 2376:Osgoode Hall Law School 2088:1903, c. 58, Part XIII 2060:1985, c. W-11, s. 6(1) 997:Federal Court of Canada 983:Ontario Court of Appeal 394:History and development 363:Supreme Court of Canada 216:Farm Debt Mediation Act 152:Supreme Court of Canada 4459:Re Stuart and Sutterby 4405:Court of Queen's Bench 4397:Re Big Sky Living Inc. 4248: (27 March 2014), 3407: (27 January 2012) 2344:[1943] UKPC 37 2318:[1939] UKPC 33 1213: 1002: 922:offense under the Act 385:cooperative federalism 183: 108: 4407:(Alberta, Canada) 4351:(Ontario, Canada) 3588:(Ontario, Canada) 3509:(Ontario, Canada) 2081:The Railway Act, 1903 1547:fraudulent conveyance 1301:workers' compensation 941:Protective provisions 833:establishment of the 435:Insolvent Act of 1864 4007: (29 April 2013) 3990:. Aird & Berlis. 3919: (2 June 2005), 3675:(Quebec, Canada) 3642:on February 11, 2015 3533:Schreyer v. Schreyer 3465:Royal Bank of Canada 3298:"BIA, SS. 81.5-81.6" 2594:John Popham (1870). 2025: (16 April 2010) 1963:on November 11, 2013 1827:Notes and references 1458:S. 95 (preferences) 1310:Unsecured creditors 1264:Preferred creditors 466:Prince Edward Island 205:Civil Code of Quebec 134:It also governs the 78:Parliament of Canada 36:Parliament of Canada 3091: (17 June 2010) 2500: (1 April 2014) 2330:, S.O. 1935, c. 74 2269:Canadian Bar Review 2118:2018, c. 10, s. 21 1450:Not at arm's length 1381:Effect of discharge 1229: 1228:Priority of Claims 1015: 863: 779:Act renamed as the 557: 4482:, Institute 2013. 4060:"BIA, s. 14.06(1)" 3804:The Lawyers Weekly 3571:The Financial Post 3074:. 2 November 2023. 2928:"BIA, S. 66.13(2)" 2352:, S.O. 1941, c. 1 1731:Inspectors have a 1256:Secured creditors 1227: 1011: 858: 854:Bankruptcy process 828:18 September 2009 555: 431:Province of Canada 146:The nature of the 4489:978-1-77060-179-6 4088:"BIA, s. 13.3(2)" 4074:"BIA, s. 13.3(1)" 4034:. 19 August 2002. 3724:, pp. 33–37. 3685:2014 CanLII 51415 1957:McCarthy Tétrault 1751:Interim receivers 1554: 1553: 1343: 1342: 1318:Postponed claims 1303:laws do not apply 1194: 1193: 938: 937: 851: 850: 774:30 November 1992 687:Official Receiver 606:1 September 1875 583:1 September 1869 536: 535: 527: 526: 518: 517: 445: 444: 142:Purpose and scope 91: 90: 67:RSC 1985, c. B-3 4554: 4493: 4462: 4456: 4450: 4449: 4448:. 27 April 2023. 4442: 4436: 4435: 4434:. 27 April 2023. 4428: 4422: 4421: 4420:. 27 April 2023. 4414: 4408: 4394: 4388: 4387: 4385: 4384: 4378: 4372:. Archived from 4370:Fasken Martineau 4367: 4358: 4352: 4345:1994 CanLII 7468 4338: 4332: 4326: 4320: 4319: 4316:"BIA, S. 155(e)" 4312: 4306: 4305: 4303: 4302: 4293:. Archived from 4287: 4281: 4280: 4273: 4267: 4266: 4265:. 27 April 2023. 4259: 4253: 4239: 4233: 4224: 4218: 4217: 4216:. 27 April 2023. 4210: 4204: 4203: 4202:. 27 April 2023. 4196: 4190: 4189: 4188:. 27 April 2023. 4182: 4176: 4175: 4174:. 27 April 2023. 4168: 4162: 4161: 4160:. 27 April 2023. 4154: 4148: 4147: 4146:. 27 April 2023. 4140: 4134: 4133: 4132:. 27 April 2023. 4126: 4120: 4119: 4118:. 27 April 2023. 4112: 4106: 4105: 4104:. 27 April 2023. 4098: 4092: 4091: 4090:. 27 April 2023. 4084: 4078: 4077: 4076:. 27 April 2023. 4070: 4064: 4063: 4062:. 27 April 2023. 4056: 4050: 4049: 4048:. 27 April 2023. 4042: 4036: 4035: 4028: 4022: 4021: 4020:. 27 April 2023. 4014: 4008: 3998: 3992: 3991: 3989: 3972: 3966: 3965: 3964:. 27 April 2023. 3958: 3952: 3951: 3950:. 27 April 2023. 3944: 3938: 3937: 3936:. 27 April 2023. 3930: 3924: 3898: 3892: 3891: 3879: 3873: 3870: 3864: 3863:BIA, s. 101(2.2) 3861: 3855: 3852: 3846: 3845: 3844:. 27 April 2023. 3838: 3832: 3822: 3816: 3815: 3813: 3811: 3795: 3789: 3788: 3780: 3774: 3773: 3772:. 27 April 2023. 3766: 3760: 3759: 3757: 3756: 3745: 3739: 3738: 3737:. 27 April 2023. 3731: 3725: 3719: 3713: 3712: 3710: 3709: 3703: 3694: 3688: 3678: 3662: 3654:Congiu c. Canada 3651: 3649: 3647: 3638:. Archived from 3636:Stikeman Elliott 3627: 3621: 3620: 3618: 3617: 3611: 3605:. Archived from 3604: 3595: 3589: 3575: 3560: 3554: 3553: 3550:"BIA, S. 178(1)" 3546: 3540: 3530: 3524: 3523: 3522:. 27 April 2023. 3516: 3510: 3503:1995 CanLII 7367 3496: 3490: 3489: 3486:"BIA, S. 124(1)" 3482: 3476: 3475: 3473: 3471: 3462: 3453: 3447: 3446: 3439: 3433: 3432: 3430: 3429: 3414: 3408: 3398: 3392: 3391: 3384: 3378: 3377: 3370: 3364: 3363: 3345: 3336: 3330: 3329: 3322: 3316: 3315: 3308: 3302: 3301: 3294: 3288: 3287: 3280: 3274: 3273: 3266: 3260: 3250: 3244: 3243: 3236: 3230: 3229: 3222: 3216: 3215: 3208: 3202: 3201: 3194: 3188: 3187: 3180: 3174: 3173: 3166: 3160: 3159: 3152: 3146: 3145: 3138: 3132: 3131: 3129: 3127: 3112: 3106: 3105: 3098: 3092: 3082: 3076: 3075: 3064: 3058: 3057: 3056:. 27 April 2023. 3050: 3044: 3043: 3042:. 27 April 2023. 3036: 3030: 3029: 3028:. 27 April 2023. 3022: 3016: 3015: 3014:. 27 April 2023. 3008: 3002: 3001: 3000:. 27 April 2023. 2994: 2988: 2987: 2986:. 27 April 2023. 2980: 2974: 2973: 2972:. 27 April 2023. 2966: 2960: 2959: 2958:. 27 April 2023. 2952: 2946: 2945: 2944:. 27 April 2023. 2938: 2932: 2931: 2930:. 27 April 2023. 2924: 2918: 2917: 2916:. 27 April 2023. 2910: 2904: 2903: 2902:. 27 April 2023. 2896: 2890: 2889: 2888:. 27 April 2023. 2882: 2876: 2875: 2874:. 27 April 2023. 2868: 2862: 2861: 2860:. 27 April 2023. 2854: 2848: 2847: 2846:. 27 April 2023. 2840: 2834: 2833: 2832:. 27 April 2023. 2826: 2820: 2819: 2818:. 27 April 2023. 2812: 2806: 2805: 2804:. 27 April 2023. 2798: 2792: 2791:S.C. 2007, c. 36 2789: 2783: 2782:S.C. 2005, c. 47 2780: 2774: 2773:S.C. 1997, c. 12 2771: 2765: 2764:S.C. 1992, c. 27 2762: 2756: 2753: 2747: 2744: 2738: 2735: 2729: 2726: 2720: 2717: 2711: 2708: 2702: 2699: 2693: 2690: 2684: 2683: 2681: 2680: 2674: 2667: 2655: 2649: 2648: 2646: 2645: 2629: 2623: 2620: 2614: 2613: 2611: 2610: 2591: 2585: 2582: 2576: 2573: 2567: 2564: 2558: 2555: 2549: 2548: 2546: 2545: 2516: 2510: 2507: 2501: 2483: 2477: 2459: 2453: 2435: 2429: 2428: 2426: 2425: 2416:. Archived from 2397: 2391: 2390: 2388: 2387: 2378:. Archived from 2359: 2353: 2337: 2331: 2311: 2305: 2304: 2303:. 27 April 2023. 2297: 2291: 2281: 2259: 2253: 2219: 2213: 2212: 2209:"BIA, Part XIII" 2205: 2199: 2198: 2197:. 27 April 2023. 2191: 2185: 2184: 2183:. 27 April 2023. 2181:"CCAA, S. 11.02" 2177: 2171: 2170: 2163: 2157: 2156: 2149: 2143: 2137: 2131: 2125: 2119: 2107: 2101: 2095: 2089: 2067: 2061: 2049: 2043: 2042: 2041:. 27 April 2023. 2035: 2029: 2028: 2016: 2010: 2009: 2007: 2005: 1979: 1973: 1972: 1970: 1968: 1959:. Archived from 1948: 1942: 1941: 1940:. 27 April 2023. 1934: 1928: 1927: 1926:. 27 April 2023. 1920: 1914: 1902: 1886: 1857: 1851: 1842: 1593:Bankruptcy court 1438: 1230: 1174:Revert to owner 1016: 961:S. 70(1) of the 864: 558: 459: 424: 414: 404: 84:Assented to 30: 16: 4562: 4561: 4557: 4556: 4555: 4553: 4552: 4551: 4532: 4531: 4500: 4490: 4473: 4470: 4468:Further reading 4465: 4457: 4453: 4444: 4443: 4439: 4430: 4429: 4425: 4416: 4415: 4411: 4395: 4391: 4382: 4380: 4376: 4365: 4360: 4359: 4355: 4339: 4335: 4327: 4323: 4314: 4313: 4309: 4300: 4298: 4289: 4288: 4284: 4275: 4274: 4270: 4263:"BIA, s. 14.03" 4261: 4260: 4256: 4231: 4226: 4225: 4221: 4212: 4211: 4207: 4198: 4197: 4193: 4184: 4183: 4179: 4170: 4169: 4165: 4156: 4155: 4151: 4142: 4141: 4137: 4128: 4127: 4123: 4116:"BIA, s. 14.04" 4114: 4113: 4109: 4100: 4099: 4095: 4086: 4085: 4081: 4072: 4071: 4067: 4058: 4057: 4053: 4044: 4043: 4039: 4030: 4029: 4025: 4016: 4015: 4011: 3999: 3995: 3987: 3974: 3973: 3969: 3960: 3959: 3955: 3946: 3945: 3941: 3932: 3931: 3927: 3921:Court of Appeal 3909:Court of Appeal 3899: 3895: 3881: 3880: 3876: 3871: 3867: 3862: 3858: 3853: 3849: 3840: 3839: 3835: 3823: 3819: 3809: 3807: 3797: 3796: 3792: 3787:. 24 July 2014. 3783: 3781: 3777: 3768: 3767: 3763: 3754: 3752: 3748: 3746: 3742: 3733: 3732: 3728: 3720: 3716: 3707: 3705: 3701: 3696: 3695: 3691: 3676: 3673:Court of Appeal 3660: 3645: 3643: 3629: 3628: 3624: 3615: 3613: 3609: 3602: 3597: 3596: 3592: 3563: 3561: 3557: 3548: 3547: 3543: 3531: 3527: 3518: 3517: 3513: 3497: 3493: 3484: 3483: 3479: 3469: 3467: 3460: 3456: 3454: 3450: 3441: 3440: 3436: 3427: 3425: 3416: 3415: 3411: 3399: 3395: 3388:"BIA, S. 140.1" 3386: 3385: 3381: 3372: 3371: 3367: 3343: 3338: 3337: 3333: 3324: 3323: 3319: 3310: 3309: 3305: 3296: 3295: 3291: 3282: 3281: 3277: 3268: 3267: 3263: 3257:1982 CanLII 199 3251: 3247: 3238: 3237: 3233: 3226:"BIA, S. 83(1)" 3224: 3223: 3219: 3210: 3209: 3205: 3196: 3195: 3191: 3182: 3181: 3177: 3168: 3167: 3163: 3154: 3153: 3149: 3140: 3139: 3135: 3125: 3123: 3122:on 10 June 2015 3114: 3113: 3109: 3100: 3099: 3095: 3083: 3079: 3066: 3065: 3061: 3052: 3051: 3047: 3040:"BIA, S. 69.31" 3038: 3037: 3033: 3024: 3023: 3019: 3010: 3009: 3005: 2996: 2995: 2991: 2982: 2981: 2977: 2968: 2967: 2963: 2956:"BIA, S. 66.31" 2954: 2953: 2949: 2940: 2939: 2935: 2926: 2925: 2921: 2912: 2911: 2907: 2900:"BIA, S. 62(1)" 2898: 2897: 2893: 2886:"BIA, S. 43(1)" 2884: 2883: 2879: 2870: 2869: 2865: 2858:"BIA, S. 42(1)" 2856: 2855: 2851: 2842: 2841: 2837: 2828: 2827: 2823: 2816:"BIA, S. 49(1)" 2814: 2813: 2809: 2800: 2799: 2795: 2790: 2786: 2781: 2777: 2772: 2768: 2763: 2759: 2754: 2750: 2745: 2741: 2736: 2732: 2727: 2723: 2718: 2714: 2709: 2705: 2700: 2696: 2691: 2687: 2678: 2676: 2672: 2665: 2657: 2656: 2652: 2643: 2641: 2631: 2630: 2626: 2622:SC 38 Vic, c 16 2621: 2617: 2608: 2606: 2593: 2592: 2588: 2583: 2579: 2574: 2570: 2565: 2561: 2556: 2552: 2543: 2541: 2539: 2518: 2517: 2513: 2508: 2504: 2484: 2480: 2460: 2456: 2436: 2432: 2423: 2421: 2399: 2398: 2394: 2385: 2383: 2361: 2360: 2356: 2338: 2334: 2312: 2308: 2299: 2298: 2294: 2261: 2260: 2256: 2242:1988 CanLII 105 2220: 2216: 2207: 2206: 2202: 2193: 2192: 2188: 2179: 2178: 2174: 2165: 2164: 2160: 2151: 2150: 2146: 2138: 2134: 2126: 2122: 2108: 2104: 2096: 2092: 2068: 2064: 2050: 2046: 2037: 2036: 2032: 2026: 2017: 2013: 2003: 2001: 1981: 1980: 1976: 1966: 1964: 1950: 1949: 1945: 1936: 1935: 1931: 1922: 1921: 1917: 1903: 1899: 1895: 1890: 1889: 1858: 1854: 1843: 1839: 1834: 1829: 1807: 1753: 1745: 1721: 1644: 1631: 1595: 1590: 1447:At arm's length 1429: 1383: 1222: 1005: 959: 943: 856: 822: 553: 537: 528: 519: 446: 401: 396: 281: 144: 74:Enacted by 59: 56: 51: 50: 12: 11: 5: 4560: 4558: 4550: 4549: 4544: 4534: 4533: 4530: 4529: 4522: 4515: 4508: 4499: 4498:External links 4496: 4495: 4494: 4488: 4469: 4466: 4464: 4463: 4451: 4446:"BIA, S. 47.1" 4437: 4423: 4409: 4389: 4353: 4333: 4321: 4307: 4282: 4268: 4254: 4219: 4205: 4191: 4177: 4163: 4149: 4135: 4121: 4107: 4102:"BIA, s. 13.4" 4093: 4079: 4065: 4051: 4037: 4023: 4009: 3993: 3967: 3953: 3939: 3925: 3893: 3874: 3872:BIA, s. 101(4) 3865: 3856: 3847: 3833: 3829:2011 ONSC 4223 3817: 3790: 3775: 3761: 3740: 3726: 3714: 3689: 3622: 3590: 3582:2014 ONSC 4989 3578:Ford v. Keegan 3555: 3541: 3525: 3511: 3491: 3477: 3448: 3434: 3409: 3393: 3379: 3365: 3331: 3317: 3303: 3289: 3284:"BIA, S. 81.4" 3275: 3270:"BIA, S. 81.3" 3261: 3245: 3231: 3217: 3212:"BIA, S. 81.2" 3203: 3198:"BIA, S. 81.1" 3189: 3175: 3161: 3156:"BIA, S. 66.4" 3147: 3133: 3107: 3093: 3077: 3070:Income Tax Act 3059: 3045: 3031: 3026:"BIA, S. 69.3" 3017: 3012:"BIA, S. 50.4" 3003: 2998:"BIA, S. 65.1" 2989: 2984:"BIA, S. 84.2" 2975: 2961: 2947: 2942:"BIA, S. 66.3" 2933: 2919: 2905: 2891: 2877: 2863: 2849: 2835: 2821: 2807: 2793: 2784: 2775: 2766: 2757: 2748: 2739: 2730: 2721: 2712: 2710:SC 43 Vic, c I 2703: 2694: 2685: 2650: 2624: 2615: 2586: 2577: 2575:passed in 1865 2568: 2566:passed in 1862 2559: 2550: 2537: 2511: 2502: 2478: 2454: 2430: 2392: 2354: 2332: 2306: 2292: 2288:1995 CanLII 69 2282:, expanded in 2254: 2250:1989 CanLII 43 2234:1985 CanLII 82 2214: 2200: 2186: 2172: 2158: 2144: 2132: 2120: 2102: 2090: 2062: 2044: 2030: 2011: 1974: 1943: 1929: 1915: 1896: 1894: 1891: 1888: 1887: 1852: 1836: 1835: 1833: 1830: 1828: 1825: 1824: 1823: 1818: 1813: 1806: 1803: 1802: 1801: 1800: 1799: 1796: 1793: 1790: 1787: 1771: 1770: 1769: 1768: 1765: 1762: 1752: 1749: 1744: 1741: 1733:fiduciary duty 1720: 1717: 1716: 1715: 1714: 1713: 1710: 1707: 1704: 1701: 1692: 1691: 1690: 1689: 1686: 1672: 1671: 1670: 1669: 1666: 1662: 1658: 1655: 1643: 1640: 1630: 1627: 1619: 1618: 1615: 1612: 1609: 1606: 1594: 1591: 1589: 1586: 1581: 1580: 1579: 1578: 1575: 1572: 1552: 1551: 1543: 1542: 1541: 1540: 1539: 1536: 1528: 1527: 1526: 1525: 1524: 1521: 1518: 1515: 1507: 1503: 1499: 1498: 1497: 1496: 1495: 1494: 1491: 1488: 1480: 1477: 1474: 1473: 1472: 1471: 1470: 1467: 1459: 1455: 1454: 1451: 1448: 1445: 1442: 1428: 1425: 1420: 1419: 1416: 1412: 1408: 1405: 1402: 1399: 1396: 1393: 1382: 1379: 1371: 1370: 1369: 1368: 1359: 1355: 1352: 1341: 1340: 1337: 1336:equity claims 1333: 1332: 1331: 1330: 1327: 1324: 1319: 1315: 1314: 1311: 1307: 1306: 1305: 1304: 1297: 1294: 1291: 1288: 1285: 1282: 1279: 1276: 1273: 1270: 1265: 1261: 1260: 1257: 1253: 1252: 1251: 1250: 1247: 1242: 1238: 1237: 1234: 1221: 1218: 1192: 1191: 1188: 1185: 1182: 1178: 1177: 1175: 1172: 1170: 1166: 1165: 1162: 1159: 1156: 1152: 1151: 1148: 1145: 1142: 1138: 1137: 1135: 1132: 1130: 1126: 1125: 1122: 1120: 1118: 1114: 1113: 1110: 1107: 1104: 1100: 1099: 1096: 1093: 1090: 1086: 1085: 1082: 1079: 1076: 1072: 1071: 1068: 1065: 1062: 1058: 1057: 1054: 1051: 1048: 1044: 1043: 1040: 1037: 1034: 1030: 1029: 1026: 1023: 1020: 1004: 1001: 987:Income Tax Act 979: 978: 977: 976: 973: 958: 955: 942: 939: 936: 935: 932: 927: 926: 923: 919: 915: 914: 910: 909: 905: 904: 901: 898: 894: 893: 890: 886: 885: 882: 879: 875: 874: 871: 868: 855: 852: 849: 848: 847: 846: 843: 840: 837: 829: 826: 824: 818: 817: 816: 815: 812: 809: 804: 803:30 April 1998 801: 799: 795: 794: 793: 792: 789: 786: 783: 775: 772: 770: 766: 765: 764: 763: 760: 757: 752: 750: 745: 741: 740: 739: 738: 735: 732: 729: 724: 721: 719: 715: 714: 713: 712: 709: 704: 702: 697: 693: 692: 691: 690: 683: 678: 676: 671: 667: 666: 665: 664: 661: 658: 653: 650: 645: 641: 640: 639: 638: 633: 630: 625: 621: 620: 619: 618: 615: 612: 607: 604: 599: 595: 594: 593: 592: 589: 584: 581: 576: 572: 571: 568: 565: 562: 552: 549: 534: 533: 530: 529: 525: 524: 521: 520: 516: 515: 512: 511: 500: 497: 496: 493: 492: 481: 478: 477: 474: 473: 462: 457: 455: 452: 451: 448: 447: 443: 442: 439: 438: 427: 422: 420: 412: 410: 402: 400: 397: 395: 392: 391: 390: 389: 388: 380: 373: 355: 354: 353: 352: 345: 336: 335: 332:Bankruptcy Act 328: 325:Bankruptcy Act 321: 314:Bankruptcy Act 310: 307:Bankruptcy Act 303: 296: 280: 277: 273: 272: 271: 270: 267: 253: 252: 251: 250: 247: 244: 231: 230: 229: 228: 219: 212: 209: 200: 196: 143: 140: 89: 88: 85: 81: 80: 75: 71: 70: 65: 61: 60: 58: 57: 54: 44: 43: 42: 39: 38: 32: 31: 23: 22: 13: 10: 9: 6: 4: 3: 2: 4559: 4548: 4545: 4543: 4540: 4539: 4537: 4528: 4527: 4523: 4521: 4520: 4516: 4514: 4513: 4509: 4507: 4506: 4502: 4501: 4497: 4491: 4485: 4481: 4477: 4472: 4471: 4467: 4460: 4455: 4452: 4447: 4441: 4438: 4433: 4427: 4424: 4419: 4413: 4410: 4406: 4402: 4401:2002 ABQB 659 4398: 4393: 4390: 4379:on 2012-03-31 4375: 4371: 4364: 4357: 4354: 4350: 4346: 4342: 4337: 4334: 4330: 4325: 4322: 4317: 4311: 4308: 4297:on 2011-04-21 4296: 4292: 4286: 4283: 4278: 4277:"BIA, S. 116" 4272: 4269: 4264: 4258: 4255: 4251: 4250:Supreme Court 4247: 4246:2014 BCSC 528 4243: 4240:, discussing 4237: 4230: 4223: 4220: 4215: 4209: 4206: 4201: 4195: 4192: 4187: 4181: 4178: 4173: 4167: 4164: 4159: 4153: 4150: 4145: 4139: 4136: 4131: 4125: 4122: 4117: 4111: 4108: 4103: 4097: 4094: 4089: 4083: 4080: 4075: 4069: 4066: 4061: 4055: 4052: 4047: 4041: 4038: 4033: 4027: 4024: 4019: 4018:"BIA, S. 192" 4013: 4010: 4006: 4005:2013 ONCA 282 4002: 3997: 3994: 3986: 3984: 3980: 3971: 3968: 3963: 3962:"BIA, S. 193" 3957: 3954: 3949: 3948:"BIA, S. 188" 3943: 3940: 3935: 3934:"BIA, S. 183" 3929: 3926: 3922: 3918: 3914: 3910: 3906: 3905:2013 ABCA 330 3902: 3897: 3894: 3889: 3885: 3878: 3875: 3869: 3866: 3860: 3857: 3851: 3848: 3843: 3842:"BIA, s. 101" 3837: 3834: 3830: 3826: 3821: 3818: 3805: 3801: 3794: 3791: 3786: 3779: 3776: 3771: 3765: 3762: 3751: 3744: 3741: 3736: 3730: 3727: 3723: 3718: 3715: 3700: 3693: 3690: 3686: 3682: 3674: 3670: 3669:2014 QCCA 242 3666: 3658: 3655: 3652:, discussing 3641: 3637: 3633: 3626: 3623: 3612:on 2011-10-05 3608: 3601: 3594: 3591: 3587: 3583: 3579: 3576:, discussing 3573: 3572: 3567: 3559: 3556: 3551: 3545: 3542: 3538: 3534: 3529: 3526: 3521: 3515: 3512: 3508: 3504: 3500: 3495: 3492: 3487: 3481: 3478: 3466: 3459: 3452: 3449: 3444: 3443:"BIA, S. 141" 3438: 3435: 3424: 3423:Cassels Brock 3420: 3413: 3410: 3406: 3405:2012 ONSC 376 3402: 3397: 3394: 3389: 3383: 3380: 3375: 3369: 3366: 3361: 3357: 3353: 3349: 3342: 3335: 3332: 3327: 3326:"BIA, S. 136" 3321: 3318: 3313: 3312:"BIA, SS. 75" 3307: 3304: 3299: 3293: 3290: 3285: 3279: 3276: 3271: 3265: 3262: 3258: 3254: 3249: 3246: 3241: 3235: 3232: 3227: 3221: 3218: 3213: 3207: 3204: 3199: 3193: 3190: 3185: 3179: 3176: 3171: 3165: 3162: 3157: 3151: 3148: 3143: 3137: 3134: 3121: 3117: 3111: 3108: 3103: 3097: 3094: 3090: 3089:2010 ONCA447 3086: 3081: 3078: 3073: 3071: 3063: 3060: 3055: 3049: 3046: 3041: 3035: 3032: 3027: 3021: 3018: 3013: 3007: 3004: 2999: 2993: 2990: 2985: 2979: 2976: 2971: 2970:"BIA, S. 244" 2965: 2962: 2957: 2951: 2948: 2943: 2937: 2934: 2929: 2923: 2920: 2915: 2909: 2906: 2901: 2895: 2892: 2887: 2881: 2878: 2873: 2867: 2864: 2859: 2853: 2850: 2845: 2839: 2836: 2831: 2825: 2822: 2817: 2811: 2808: 2803: 2797: 2794: 2788: 2785: 2779: 2776: 2770: 2767: 2761: 2758: 2752: 2749: 2743: 2740: 2734: 2731: 2725: 2722: 2716: 2713: 2707: 2704: 2698: 2695: 2689: 2686: 2675:on 2012-05-18 2671: 2664: 2662: 2654: 2651: 2639: 2638: 2635: 2628: 2625: 2619: 2616: 2605: 2601: 2600: 2597: 2590: 2587: 2581: 2578: 2572: 2569: 2563: 2560: 2554: 2551: 2540: 2538:9780665350405 2534: 2530: 2526: 2525: 2522: 2515: 2512: 2506: 2503: 2499: 2495: 2491: 2487: 2482: 2479: 2475: 2474:2013 ONCA 769 2471: 2467: 2463: 2458: 2455: 2451: 2447: 2443: 2439: 2434: 2431: 2420:on 2016-01-31 2419: 2415: 2411: 2407: 2405: 2396: 2393: 2382:on 2016-01-31 2381: 2377: 2373: 2369: 2367: 2358: 2355: 2351: 2350: 2345: 2341: 2336: 2333: 2329: 2328: 2323: 2319: 2315: 2310: 2307: 2302: 2301:"s. 136, BIA" 2296: 2293: 2289: 2285: 2279: 2275: 2271: 2270: 2265: 2258: 2255: 2251: 2247: 2243: 2239: 2235: 2231: 2227: 2226:1979 CanLII 2 2223: 2218: 2215: 2210: 2204: 2201: 2196: 2195:"BIA, S. 243" 2190: 2187: 2182: 2176: 2173: 2168: 2162: 2159: 2154: 2148: 2145: 2141: 2136: 2133: 2129: 2124: 2121: 2117: 2113: 2112: 2106: 2103: 2099: 2094: 2091: 2087: 2083: 2082: 2077: 2073: 2072: 2066: 2063: 2059: 2055: 2054: 2048: 2045: 2040: 2034: 2031: 2024: 2023:2010 QCCA 719 2020: 2015: 2012: 1999: 1995: 1991: 1990: 1985: 1978: 1975: 1962: 1958: 1954: 1947: 1944: 1939: 1933: 1930: 1925: 1919: 1916: 1912: 1908: 1907: 1901: 1898: 1892: 1884: 1883: 1878: 1874: 1870: 1866: 1862: 1856: 1853: 1849: 1848: 1841: 1838: 1831: 1826: 1822: 1819: 1817: 1814: 1812: 1809: 1808: 1804: 1797: 1794: 1791: 1788: 1785: 1784: 1783: 1782: 1781: 1778: 1775: 1766: 1763: 1760: 1759: 1758: 1757: 1756: 1750: 1748: 1742: 1740: 1738: 1734: 1729: 1725: 1718: 1711: 1708: 1705: 1702: 1699: 1698: 1697: 1696: 1695: 1687: 1684: 1683: 1682: 1681: 1680: 1676: 1667: 1663: 1659: 1656: 1652: 1651: 1650: 1649: 1648: 1641: 1639: 1636: 1628: 1626: 1624: 1616: 1613: 1610: 1607: 1604: 1603: 1602: 1600: 1592: 1587: 1585: 1576: 1573: 1570: 1569: 1568: 1567: 1566: 1563: 1558: 1548: 1544: 1537: 1534: 1533: 1532: 1531: 1529: 1522: 1519: 1516: 1513: 1512: 1511: 1510: 1508: 1504: 1501: 1492: 1489: 1486: 1485: 1484: 1483: 1481: 1478: 1475: 1468: 1465: 1464: 1463: 1462: 1460: 1457: 1452: 1449: 1446: 1443: 1440: 1439: 1436: 1434: 1431:In 2009, the 1426: 1424: 1417: 1413: 1409: 1406: 1403: 1400: 1397: 1394: 1391: 1390: 1389: 1386: 1380: 1378: 1375: 1365: 1360: 1356: 1353: 1350: 1349: 1348: 1347: 1346: 1338: 1335: 1328: 1325: 1322: 1321: 1320: 1317: 1312: 1309: 1302: 1298: 1295: 1292: 1289: 1286: 1283: 1280: 1277: 1274: 1271: 1268: 1267: 1266: 1263: 1258: 1255: 1248: 1245: 1244: 1243: 1240: 1235: 1232: 1231: 1225: 1219: 1217: 1212: 1208: 1206: 1201: 1199: 1189: 1186: 1183: 1180: 1176: 1173: 1171: 1168: 1163: 1160: 1157: 1154: 1149: 1146: 1143: 1140: 1136: 1133: 1131: 1128: 1123: 1121: 1119: 1116: 1111: 1108: 1105: 1102: 1097: 1094: 1091: 1088: 1083: 1080: 1077: 1074: 1069: 1066: 1063: 1060: 1055: 1052: 1049: 1046: 1041: 1038: 1035: 1032: 1028:Receivership 1017: 1014: 1009: 1000: 998: 994: 993: 988: 984: 974: 971: 970: 969: 968: 967: 964: 956: 954: 950: 946: 940: 933: 929: 928: 924: 920: 916: 912: 911: 907: 906: 899: 895: 888: 887: 877: 876: 872: 866: 865: 862: 853: 844: 841: 838: 836: 832: 831: 830: 827: 825: 820: 819: 813: 810: 807: 806: 805: 802: 800: 797: 796: 790: 787: 784: 782: 778: 777: 776: 773: 771: 768: 767: 761: 758: 755: 754: 753: 751: 749: 746: 743: 742: 736: 733: 730: 727: 726: 725: 722: 720: 717: 716: 710: 707: 706: 705: 703: 701: 698: 695: 694: 688: 684: 681: 680: 679: 677: 675: 672: 669: 668: 662: 659: 656: 655: 654: 651: 649: 646: 643: 642: 636: 635: 634: 632:1 April 1880 631: 629: 626: 623: 622: 616: 613: 610: 609: 608: 605: 603: 600: 597: 596: 590: 587: 586: 585: 582: 580: 577: 574: 573: 569: 560: 559: 550: 548: 546: 542: 541:New Brunswick 532: 531: 523: 522: 514: 513: 510: 509: 505: 499: 498: 495: 494: 491: 490: 486: 480: 479: 476: 475: 472: 471: 467: 461: 460: 454: 453: 450: 449: 441: 440: 437: 436: 432: 426: 425: 419: 416: 415: 409: 406: 405: 398: 393: 386: 381: 378: 374: 370: 369: 368: 367: 366: 364: 360: 350: 346: 343: 342: 341: 340: 339: 333: 329: 326: 322: 319: 315: 311: 308: 304: 301: 297: 294: 290: 289: 288: 286: 278: 276: 268: 265: 264: 263: 262: 261: 258: 248: 245: 242: 241: 240: 239: 238: 236: 226: 225: 220: 217: 213: 210: 207: 206: 201: 197: 194: 193: 192: 191: 190: 188: 182: 180: 175: 171: 167: 161: 159: 158: 153: 149: 141: 139: 137: 132: 130: 129:receiverships 126: 122: 118: 114: 110: 106: 102: 98: 97: 86: 82: 79: 76: 72: 69: 66: 62: 53: 49: 48: 40: 37: 33: 29: 24: 21: 17: 4524: 4517: 4510: 4503: 4475: 4458: 4454: 4440: 4432:"BIA, S. 47" 4426: 4418:"BIA, S. 46" 4412: 4396: 4392: 4381:. Retrieved 4374:the original 4356: 4340: 4336: 4328: 4324: 4310: 4299:. Retrieved 4295:the original 4285: 4271: 4257: 4241: 4236:McMillan LLP 4222: 4214:"BIA, s. 72" 4208: 4200:"BIA, s. 71" 4194: 4186:"BIA, s. 41" 4180: 4172:"BIA, s. 32" 4166: 4158:"BIA, s. 27" 4152: 4144:"BIA, s. 25" 4138: 4130:"BIA, s. 16" 4124: 4110: 4096: 4082: 4068: 4054: 4046:"BIA, s. 14" 4040: 4026: 4012: 4000: 3996: 3982: 3978: 3970: 3956: 3942: 3928: 3917:2005 NBCA 55 3912: 3900: 3896: 3888:McMillan LLP 3877: 3868: 3859: 3850: 3836: 3824: 3820: 3808:. Retrieved 3803: 3793: 3778: 3770:"BIA, s. 96" 3764: 3753:. Retrieved 3743: 3735:"BIA, s. 95" 3729: 3717: 3706:. Retrieved 3692: 3680: 3664: 3653: 3644:. Retrieved 3640:the original 3625: 3614:. Retrieved 3607:the original 3593: 3577: 3569: 3558: 3544: 3532: 3528: 3520:"BIA, S. 38" 3514: 3498: 3494: 3480: 3468:. Retrieved 3451: 3437: 3426:. Retrieved 3412: 3400: 3396: 3382: 3368: 3354:(1): 66–98. 3351: 3347: 3334: 3320: 3306: 3292: 3278: 3264: 3252: 3248: 3240:"BIA, S. 95" 3234: 3220: 3206: 3192: 3184:"BIA, S. 81" 3178: 3170:"BIA, S. 67" 3164: 3150: 3142:"BIA, S. 66" 3136: 3124:. Retrieved 3120:the original 3110: 3096: 3084: 3080: 3069: 3062: 3054:"BIA, S. 70" 3048: 3034: 3020: 3006: 2992: 2978: 2964: 2950: 2936: 2922: 2914:"BIA, S. 63" 2908: 2894: 2880: 2866: 2852: 2838: 2824: 2810: 2796: 2787: 2778: 2769: 2760: 2751: 2742: 2733: 2724: 2715: 2706: 2697: 2688: 2677:. Retrieved 2670:the original 2660: 2653: 2642:. Retrieved 2637: 2634: 2627: 2618: 2607:. Retrieved 2599: 2596: 2589: 2580: 2571: 2562: 2557:31 Vic, c 15 2553: 2542:. Retrieved 2524: 2521: 2514: 2505: 2498:2014 SKCA 35 2493: 2485: 2481: 2469: 2461: 2457: 2450:2014 ABCA 68 2445: 2437: 2433: 2422:. Retrieved 2418:the original 2409: 2403: 2395: 2384:. Retrieved 2380:the original 2371: 2365: 2357: 2347: 2339: 2335: 2325: 2313: 2309: 2295: 2283: 2273: 2267: 2257: 2245: 2237: 2229: 2221: 2217: 2203: 2189: 2175: 2161: 2147: 2139: 2135: 2127: 2123: 2109: 2105: 2097: 2093: 2079: 2069: 2065: 2051: 2047: 2033: 2018: 2014: 2002:. Retrieved 1993: 1987: 1977: 1967:November 11, 1965:. Retrieved 1961:the original 1946: 1938:"BIA, S. 43" 1932: 1918: 1904: 1900: 1880: 1876: 1872: 1868: 1864: 1855: 1845: 1840: 1779: 1776: 1772: 1754: 1746: 1736: 1730: 1726: 1722: 1693: 1677: 1673: 1645: 1634: 1632: 1622: 1620: 1598: 1596: 1582: 1561: 1559: 1555: 1432: 1430: 1421: 1387: 1384: 1376: 1372: 1344: 1236:Description 1223: 1214: 1210: 1204: 1202: 1197: 1195: 1012: 1006: 990: 986: 980: 962: 960: 951: 947: 944: 860: 780: 747: 723:1 July 1950 699: 673: 652:1 July 1920 647: 627: 601: 578: 538: 507: 502: 488: 483: 469: 464: 434: 429: 417: 407: 356: 337: 331: 324: 317: 313: 306: 299: 292: 284: 282: 274: 256: 254: 234: 232: 222: 215: 203: 186: 184: 178: 173: 169: 165: 163: 155: 147: 145: 133: 100: 95: 94: 92: 45: 19: 4478:. Toronto: 4242:(Re) Barter 3810:18 November 3677:(in French) 3661:(in French) 3657:2014 CAF 73 3646:January 31, 3537:2011 SCC 35 3126:17 November 2490:2015 SCC 53 2466:2015 SCC 52 2442:2015 SCC 51 2410:thecourt.ca 2372:thecourt.ca 2027:(in French) 2004:11 November 1911:2010 SCC 60 1865:Railway Act 1272:legal costs 1025:Bankruptcy 570:Highlights 545:Nova Scotia 372:bankruptcy. 359:paramountcy 131:in Canada. 4536:Categories 4383:2012-12-11 4301:2011-09-26 3755:2011-09-13 3708:2011-09-04 3616:2011-08-25 3428:2013-06-22 2679:2011-11-16 2644:2011-11-16 2609:2011-11-16 2544:2011-11-16 2424:2016-01-25 2386:2016-01-25 1893:References 1863:under the 1719:Inspectors 1654:conditions 1444:Applies to 349:moratorium 121:insolvency 117:bankruptcy 47:Long title 3470:March 22, 2280:: 77–106. 2000:: 339–372 1743:Receivers 1220:Creditors 867:Scenario 3499:Re Wiebe 3455:such as 1879:and the 1805:See also 1164:Exclude 1161:Exclude 1158:Exclude 1150:Exclude 1147:Exclude 1144:Exclude 1134:Exclude 1124:Exclude 1112:Exclude 1109:Exclude 1106:Exclude 1098:Exclude 1095:Exclude 1092:Exclude 1056:Exclude 1053:Exclude 1050:Exclude 1042:Exclude 1039:Exclude 1036:Exclude 992:ex parte 567:In force 64:Citation 4399:, 4343:, 4244:, 4003:, 3915:, 3903:, 3827:, 3683:, 3667:, 3580:, 3535:, 3501:, 3403:, 3360:1715587 3255:, 3087:, 2496:, 2488:, 2472:, 2464:, 2448:, 2440:, 2286:, 2248:, 2240:, 2232:, 2224:, 2142:, s. 89 2130:, s. 82 2021:, 1909:, 1441:Section 1411:claim), 1358:settled 873:Result 870:Action 377:407 ETR 113:the law 4486: 3782:e.g., 3747:e.g., 3358: 2535: 2058:R.S.C. 168:. The 125:Canada 105:French 4377:(PDF) 4366:(PDF) 4232:(PDF) 3988:(PDF) 3702:(PDF) 3610:(PDF) 3603:(PDF) 3461:(PDF) 3344:(PDF) 2673:(PDF) 2666:(PDF) 2342: 2316: 2276:(1). 1996:(1). 1832:Notes 1367:full. 1019:Type 823:2007 798:1997 769:1992 744:1966 718:1949 696:1932 670:1923 644:1919 624:1880 598:1875 575:1869 4484:ISBN 3812:2013 3806:: 16 3663:and 3648:2015 3472:2017 3356:SSRN 3128:2013 2533:ISBN 2322:P.C. 2116:S.C. 2086:S.C. 2076:S.C. 2006:2013 1969:2013 1665:fact 1560:The 1415:plus 1233:Type 1205:BIA' 1203:The 1190:Add 1187:Add 1184:Add 1084:Add 1081:Add 1078:Add 1070:Add 1067:Add 1064:Add 981:The 821:2005 561:Year 543:and 255:The 233:The 221:The 214:The 119:and 93:The 87:1985 3983:BIA 2529:105 2140:TMA 2128:TMA 1877:BIA 1737:Act 1635:Act 1623:Act 1599:Act 1562:Act 1433:Act 1198:BIA 963:BIA 861:BIA 564:Act 318:Act 300:Act 293:Act 285:Act 257:Act 235:Act 187:Act 179:BIA 174:BIA 170:BIA 166:BIA 154:in 148:Act 123:in 115:on 101:BIA 4538:: 4368:. 4234:. 3886:. 3802:. 3634:. 3568:. 3463:. 3421:. 3352:49 3350:. 3346:. 2604:17 2531:. 2412:. 2408:. 2374:. 2370:. 2274:71 2272:. 2266:. 2114:, 2084:, 2074:, 2056:, 1992:. 1986:. 1955:. 1625:. 1200:. 547:. 506:– 487:– 468:– 433:– 160:: 107:: 103:; 4492:. 4386:. 4318:. 4304:. 4279:. 4238:. 3985:" 3977:" 3890:. 3814:. 3758:. 3711:. 3650:. 3619:. 3574:. 3552:. 3488:. 3474:. 3445:. 3431:. 3390:. 3376:. 3362:. 3328:. 3314:. 3300:. 3286:. 3272:. 3242:. 3228:. 3214:. 3200:. 3186:. 3172:. 3158:. 3144:. 3130:. 3068:" 2682:. 2663:" 2659:" 2647:. 2612:. 2547:. 2427:. 2406:" 2389:. 2368:" 2211:. 2169:. 2155:. 2008:. 1994:6 1971:. 1885:. 1850:. 320:. 295:; 99:(

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.

Knowledge (XXG)

Bankruptcy and Insolvency Act

Index