Recent regulations confirm the scope of the GST/HST deemed trust *

Canada - March 24 2011
Recent regulations confirm that the GST/HST deemed trust has priority over all security interests and charges except for land or building charges.

Co-authors: Michael MacNaughton.

---

Payment cards – 2010 in review *

Canada - February 22 2011
In the past few years, the structure and operation of Canada's retail payment systems have rapidly evolved in the face of technological advances and emerging services.

Co-authors: Stephen J. Redican, Rebecca C.W. Chan.

---

Supreme Court of Canada: GST deemed trusts are inoperative in CCAA proceedings *

Canada - December 23 2010
On December 16, 2010, the Supreme Court of Canada ( SCC) released its decision in Re Ted Leroy Trucking Ltd.

---

Supreme Court of Canada (SCC) clarifies priorities between Personal Property Security Act (PPSA) and Bank Act security interests *

Canada - November 15 2010
2010On November 5, 2010, the SCC released its decisions in the companion cases of Bank of Montreal v.Innovation Credit Union (Innovation) and Royal Bank of Canada v. Radius Credit Union Ltd. (Radius).

---

BCCA interprets BIA provisions dealing with landlord rights *

Canada - November 2 2010
On October 26, 2010, the British Columbia Court of Appeal (the Court) released its decision in Canadian Petcetera Limited Partnership v. 2876 R Holdings Ltd., 2010 BCCA 469 (Petcetera), an important case that addresses the rights of landlords when a tenant has filed a Notice of Intention to make a proposal (NOI) under the Bankruptcy and Insolvency Act (the BIA).

Co-authors: Geoffrey Thompson.

---