Canada v. Canada North Group Inc., 2021 SCC 30

JurisdictionFederal Jurisdiction (Canada)
JudgeWagner, Richard; Abella, Rosalie Silberman; Moldaver, Michael J.; Karakatsanis, Andromache; Côté, Suzanne; Brown, Russell; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas
Neutral Citation2021 SCC 30
Citation2021 SCC 30
Docket Number38871
CourtSupreme Court (Canada)
Date28 July 2021
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14 practice notes
  • Notes
    • Canada
    • Understanding Canada Drafting, Interpreting, and Applying Legislation Part Two. Interpreting and Applying Legislation
    • August 22, 2023
    ...provisions , SQ 2008, c 21, ss 1 and 20. 34 Above note 32 at para 28. 35 RSC 1985 , c C-46. 36 (1993), 14 OR (3d) 682 (CA). 37 2021 SCC 30 at para 65. 38 RSC 1985 , c 1 (5th Supp). 39 RSC 1985 , c C-36. 40 2021 ONCA 190 . 41 See the discussion above of Legal Meaning — Meaning Develo......
  • 2024 BCSC 764,
    • Canada
    • January 1, 2024
    ...provisions of the CCAA: see, e.g., Century Services Inc. v. Canada (Attorney General), 2010 SCC 60; Canada v. Canada North Group Inc., 2021 SCC 30; Saskatchewan (Attorney General) v. Lemare Lake Logging Ltd., 2015 SCC 53; GMAC Commercial Credit Corporation — Canada v. T.C.T. Logistics Inc.,......
  • Aquilini Development Ltd Partnership v Garibaldi at Squamish Ltd Partnership,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • May 3, 2024
    ...provisions of the CCAA: see, e.g., Century Services Inc. v. Canada (Attorney General), 2010 SCC 60; Canada v. Canada North Group Inc., 2021 SCC 30; Saskatchewan (Attorney General) v. Lemare Lake Logging Ltd., 2015 SCC 53; GMAC Commercial Credit Corporation — Canada v. T.C.T. Logistics Inc.,......
  • Kingsett Mortgage Corporation et Al v Stateview Homes et Al,
    • Canada
    • Superior Court of Justice of Ontario (Canada)
    • December 20, 2023
    ...deemed trusts, the legislation deems the trust into existence. As noted by the Supreme Court in Canada v. Canada North Group Inc., 2021 SCC 30, 460 D.L.R. (4th) 309, at paras. 118 and 119, statutory deemed trusts are “unique legal vehicle[s]” and do “not have to fulfill the ordinary require......
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5 cases
  • Fiera Foods Company v. The King, 2023 TCC 140
    • Canada
    • Tax Court (Canada)
    • September 20, 2023
    ...of this definition. The list is non‑exhaustive. . . . [182] [Emphasis added.] [305] In Canada v Canada North Group Inc, 2021 SCC 30, Côté J, writing for three of the five judges in the majority, states that broad words followed by an inclusive list may nevertheles......
  • Canada v. The Toronto-Dominion Bank (TD Canada Trust), 2024 FC 441
    • Canada
    • Federal Court (Canada)
    • March 19, 2024
    ...the Bank considers to be instructive on the question now before the Court. [40] The Bank first relies on Canada v Canada North Group Inc, 2021 SCC 30 [Canada North], which considered the priority between the Crown’s deemed trust and priming charges incurred pursuant to the CCAA in co......
  • Phillips v Phillips,
    • Canada
    • Court of King's Bench of Alberta (Canada)
    • March 4, 2024
    ...Property is best understood as a “bundle of rights” over a piece of land and the buildings on it: see Canada v Canada North Group Inc, 2021 SCC 30 at para 106. There is nothing contradictory in holding certain rights as an owner and others as a tenant. For instance, it would be perfectly ra......
  • 2023 BCSC 514,
    • Canada
    • January 1, 2023
    ...way out of insolvency because debtor companies retain more value as going concerns than in liquidation: Canada v. Canada North Group Inc., 2021 SCC 30 at paras. 19 to 21. Continuing as a going concern benefits the shareholders, employees, and other firms doing business with the debtor compa......
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3 firm's commentaries
  • Update! Court Ordered Charges Can Also Prime Crown Claims In BIA Matters
    • Canada
    • Mondaq Canada
    • November 6, 2023
    ...of the Supreme Court of Canada court in Canada v Canada North Group Inc., 2021 SCC 30 [Canada North] had confirmed that the Companies' Creditors Arrangement Act ('CCAA') courts could grant super-priority charges (e.g. interim financing, administration charge, or directors' and officers' cha......
  • Tax Perspectives: Review Of 2021 & 2022 Outlook
    • Canada
    • Mondaq Canada
    • January 14, 2022
    ...and Tax Court of Canada (the "TCC"): Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; Canada v. Canada North Group Inc., /em>2021 SCC 30; Canada v. Loblaw Financial Holdings 2021 SCC 51; Bresse Syndics Inc. v. Canada, 2021 FCA 115; Canada v. Deans Knight Income Corporation, 2021 FCA ......
  • Tax Perspectives: Review Of 2021 & 2022 Outlook
    • Canada
    • Mondaq Canada
    • January 14, 2022
    ...and Tax Court of Canada (the "TCC"): Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; Canada v. Canada North Group Inc., /em>2021 SCC 30; Canada v. Loblaw Financial Holdings 2021 SCC 51; Bresse Syndics Inc. v. Canada, 2021 FCA 115; Canada v. Deans Knight Income Corporation, 2021 FCA ......
1 books & journal articles
  • Notes
    • Canada
    • Understanding Canada Drafting, Interpreting, and Applying Legislation Part Two. Interpreting and Applying Legislation
    • August 22, 2023
    ...provisions , SQ 2008, c 21, ss 1 and 20. 34 Above note 32 at para 28. 35 RSC 1985 , c C-46. 36 (1993), 14 OR (3d) 682 (CA). 37 2021 SCC 30 at para 65. 38 RSC 1985 , c 1 (5th Supp). 39 RSC 1985 , c C-36. 40 2021 ONCA 190 . 41 See the discussion above of Legal Meaning — Meaning Develo......

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