Callidus Capital Corp. v. Canada, 2018 SCC 47
| Judge | Wagner, Richard; Abella, Rosalie Silberman; Moldaver, Michael J.; Karakatsanis, Andromache; Gascon, Clément; Côté, Suzanne; Brown, Russell; Rowe, Malcolm; Martin, Sheilah |
| Court | Supreme Court (Canada) |
| Case Date | November 14, 2018 |
| Jurisdiction | Canada (Federal) |
| Citations | 2018 SCC 47 |
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20 practice notes
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Table of Cases
...783 Callidus Capital Corp v Canada, 2018 SCC 47, 427 DLR (4th) 1 .................................100, 316, 635 Callidus Capital Corporation v 9354-9186 Québec Inc (Bluberi Gaming Technologies Inc) , 2019 QCCA 171 , 2019 CarswellQue 94 ..................................... xix, 659, 66......
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Canada v. Canada North Group Inc., 2019 ABCA 314
...is wise or unwise, or whether it leads to consequences just or unjust, beneficial or mischievous”) & Canada v. Callidus Capital Corp., 2018 SCC 47, ¶ 1 (the Court adopted Justice Pelletier’s reasons) & 2017 FCA 162 , ¶ 64; 414 D.L.R. 4th 132 , 160 per Pelletier, J.A. (“Had Parliam......
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Constitutional Aspects and the Judicial and Administrative Structure of the Bankruptcy System
...approach be adopted into the context of the federal‑provincial interface over debtor‑ creditor law? 2) In Callidus Capital Corp v Canada, 2018 SCC 47, the Crown claimed that Callidus Cap‑ ital Corp (CCC) owed a large sum in unremitted GST and HST by the operation of the deemed trust mechani......
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Claims in a CCAA Proceeding
...any provision in federal or provincial legislation.” This has been most recently conirmed in Callidus Capital Corp v Canada , 2018 SCC 47, where the Supreme Court upheld the dissenting judgment of the Federal Court of Appeal. It conirmed that the bankruptcy of a tax debtor and section 222.1......
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1 cases
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Canada v. Canada North Group Inc., 2019 ABCA 314
...is wise or unwise, or whether it leads to consequences just or unjust, beneficial or mischievous”) & Canada v. Callidus Capital Corp., 2018 SCC 47, ¶ 1 (the Court adopted Justice Pelletier’s reasons) & 2017 FCA 162 , ¶ 64; 414 D.L.R. 4th 132 , 160 per Pelletier, J.A. (“Had Parliam......
14 firm's commentaries
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Important GST/HST Developments From 2018
...prove that the assessment was mailed when it claimed and the later date was accepted. Footnotes 1 Callidus Capital Corporation v Canada, 2018 SCC 47 (Supreme Court of 2 Jayco, Inc. v R, 2018 TCC 34 (Tax Court of Canada [General Procedure]). 3 Stewardship Ontario v R, 2018 TCC 59 (Tax Court ......
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Creditors Cheer SCC Decision On GST Debts
...Crown proceeds that it received from the supplier prior to bankruptcy. This has now been resolved: in Callidus Capital Corp. v. Canada ( 2018 SCC 47), the SCC ruled that the creditor's obligation to pay such proceeds to the Crown also ceases on the supplier's In contrast, a majority of the ......
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Fin du débat : les fiducies présumées en matière de TPS-TVH sont jugées inopposables aux créanciers garantis pour la période postérieure à la faillite
...8, 2018, the Supreme Court of Canada (SCC) reversed the Federal Court of Appeal decision in Callidus Capital Corporation v. Canada, 2018 SCC 47. The SCC held that GST/HST deemed trusts become ineffective, as of the date of a tax debtor's bankruptcy, against a secured creditor who received......
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In Callidus We 'Trust' The SCC Rules On The Deemed Trust Provisions Of The Excise Tax Act And Overturns The Federal Court Of Appeal Ruling In Callidus Capital Corporation V. Her Majesty The Queen
...Capital Corporation v. Her Majesty the Queen, 2018 SCC 47 Callidus was a secured creditor of Cheese Factory Road Holdings Inc. Pursuant to a trust agreement, Cheese Factory held all funds received in trust for Callidus and remitted them to be applied to its debt. The amounts paid to Callidu......
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4 books & journal articles
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Table of Cases
...783 Callidus Capital Corp v Canada, 2018 SCC 47, 427 DLR (4th) 1 .................................100, 316, 635 Callidus Capital Corporation v 9354-9186 Québec Inc (Bluberi Gaming Technologies Inc) , 2019 QCCA 171 , 2019 CarswellQue 94 ..................................... xix, 659, 66......
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Constitutional Aspects and the Judicial and Administrative Structure of the Bankruptcy System
...approach be adopted into the context of the federal‑provincial interface over debtor‑ creditor law? 2) In Callidus Capital Corp v Canada, 2018 SCC 47, the Crown claimed that Callidus Cap‑ ital Corp (CCC) owed a large sum in unremitted GST and HST by the operation of the deemed trust mechani......
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Claims in a CCAA Proceeding
...any provision in federal or provincial legislation.” This has been most recently conirmed in Callidus Capital Corp v Canada , 2018 SCC 47, where the Supreme Court upheld the dissenting judgment of the Federal Court of Appeal. It conirmed that the bankruptcy of a tax debtor and section 222.1......
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Priority Creditors
...to assets held by the secured creditor even after the tax debtor had declared bankruptcy. In the case of Callidus Capital Corp v Canada , 2018 SCC 47, the Court considered whether the CRA had a right of recovery against a secured creditor, who had received property from the tax debtor prior......