Supreme Court Of Canada Settles Excise Tax Act Priorities in CCAA Action

Davis LLP Business Solutions & Restructuring Law Bulletin


Mary Buttery has won an important case for Century Services Inc.

On December 26, 2010, the Supreme Court of Canada held in Century Services Inc. v. Canada (Attorney General) that the Crown does not enjoy super-priority in relation to unremitted Goods and Services Tax under the provisions of the Companies’ Creditors Arrangements Act.

This bulletin reviews this case decision.

Media Contact
Elizabeth Reymundo
Marketing Manager
Phone: 604.643.6494
Fax: 604.605.4878

Authors

Lance Williams
604.643.6309

Practice Areas