The treatment in the CCAA of post-filing expenses is a loose
patchwork of provisions covering taxation, rent, post-filing
provision of goods and services and others. The statute creates a
rough framework that has only begun to be explained by the courts.
This section outlines the protections for the supply of goods or
services (including employment), leases and licenses and taxation.
As "Recent developments questioning the protection and scope
of post-filing obligations" details below, some of these
threads have begun to unravel and the boundaries of the protection
for post-filing expenses have been questioned.
Suppliers
Unlike the U.S. Bankruptcy Code, the CCAA does not require
post-filing suppliers of goods and services to be paid, nor
generally does it provide such suppliers with a priority charge for
obligations that are incurred by the post-filing debtor. Instead,
section 11.01 specifies the court cannot prohibit a person from
requiring immediate payment or
