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During difficult economic times, there is a tremendous temptation on the part of struggling business owners to finance the business by not remitting the required amounts for source deductions and HST.

On May 26, 2025, the Court of King's Bench of Alberta stayed a proposed arbitration in favour of an ongoing receivership proceeding in Mayfield Investments Ltd (Re).

Until the ruling, under s. 22(1) of the 407 Act – an Ontario provincial statute – if a person failed to pay a toll debt, ETR would notify the Ontario Registrar of Motor Vehicles.

In 2020 the Supreme Court of Canada tested the boundaries between public and private law, releasing several decisions in which the Court struggled with the role that Courts...

As a litigant, perhaps the most ill-advised litigation strategy is bringing a tactical summary judgment motion to delay and avoid accountability, especially when your own conduct may not withstand judicial scrutiny.

On April 9, 2021, The Advocates' Society held a virtual panel discussion on the topic of Commercial List Advocacy. Co-chaired by Peter Osborne...

In January 2019, we reported on the Court of Appeal judgment on the two conjoined appeals of Bresco Services Ltd v Michael J Lonsdale (Electrical) Ltd and Cannon Corporate Ltd v Primus Build Ltd.

In October 2020, the Ontario Court of Appeal (ONCA) released its decision in 7636156 Canada Inc. (Re), 2020 ONCA 681 (reviewed in greater detail in our Bulletin here).

The Ontario Court of Appeal has clarified how construction lenders and contractors rank in priority disputes when a developer becomes insolvent.

Remember, first and foremost, to consult the commercial lease to identify the clause that governs this situation..

The recent decision of the Court of King’s Bench of Alberta in 2585929 Alberta Ltd (Re), 2026 ABKB 75 discusses when the jurisdiction of provincial courts can extend to matters relating to the Income Tax Act.

Cryptocurrency has been recognized as "property" for the purposes of the Bankruptcy and Insolvency Act by the Ontario Superior Court of Justice (Commercial List) in Re Quadriga Fintech Solutions Corp. et al.

"[B]ankruptcy is not a license to ignore rules"—so said the majority in Canada's highest court in the Redwater decision, holding that there was no conflict between Albertan energy and environmental legislation and...

The Court considered whether the Alberta Energy Regulator can restrict a trustee's powers to sell or disclaim uneconomic assets subject to AER licences.

A discharge is effective whether or not the secured party intended to discharge that particular registration.

Sun Life intente en 2005, un recours contre Technique Acoustique en vue de récupérer les sommes qu'elle a dû débourser pour la réparation d'un immeuble construit par la débitrice.

In Re Crystallex, 2012 ONCA 404, the Ontario Court of Appeal unanimously upheld unusually broad DIP financing arrangements granted pursuant to section 11.2 of the Canadian Companies' Creditors Arrangement Act (CCAA) despite the vociferous objections of substantially all of Crystallex’s creditors.

In May 2022, the Canada Business Corporations Act (CBCA) was used to implement a cross-border and international restructuring of a group of companies (collectively known as Stoneway)...