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Court of Appeal of Québec Confirms Restrictions on the Tax Authorities’ Ability to Set Off Certain Claims in Insolvency...

On December 22, 2022, the Court of Appeal of Québec upheld a Superior Court ruling that GST and QST input tax credits and refunds (“ITCs/ITRs”) claimed by a petitioner in connection with damage payments arising from...more

Ontario Court Approves of Use of Reverse Vesting Transactions and Provides Guidance for Future Transactions

The Ontario Superior Court of Justice (Commercial List) (the “Court”) in Re Harte Gold Corp., issued its first published decision on the use of reverse vesting orders (“RVOs”) finding that the Companies’ Creditors Arrangement...more

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