Canada v. Canada North Group Inc., 2019 ABCA 314

"...APPEAL from a judgment of the Alberta Court of Appeal (Rowbotham, Wakeling and Schutz JJ.A.), 2019 ABCA 314, 93 Alta. L.R. (6th) 29 , 437 D.L.R. (4th) 122 , 72 C.B.R. (6th) 161 , 95 B.L.R. (5th) 222 , [2019] 12 W.W.R. 635 , 11 P.P.S.A.C. (4th) 157 , 2019 D.T.C. 5111 , [2019] A.J. No...."

"...rule and, in effect, change the legislative text, forget that they are judges and not legislators: Canada v Canada North Group Inc, 2019 ABCA 314 at para 112, 437 DLR 4th 122 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feature of statutory interpretation. Courts ..."

"...& Greckol, JJ.A. (“Words cannot be given a meaning they cannot possibly bear”); Canada v. Canada North Group Inc., 2019 ABCA 314, ¶ 112; 437 D.L.R. 4th 122 , 172, aff’d, 2021 SCC 30 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feat..."

"...rule and, in effect, change the legislative text, forget that they are judges and not legislators: Canada v Canada North Group Inc, 2019 ABCA 314 at para 112, 437 DLR 4th 122 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feature of statutory interpretation. Courts ..."

"...rule and, in effect, change the legislative text, forget that they are judges and not legislators: Canada v Canada North Group Inc, 2019 ABCA 314 at para 112, 437 DLR 4th 122 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feature of statutory interpretation. Courts ..."

"...Oliver and Mary I.A. Buttery, Q.C., with Jared Enns, of Cassels Brock & Blackwell LLP. Footnotes 1 Canada v Canada North Group Inc, 2019 ABCA 314 (Canada North), which upheld the decision of Justice Topolniski in: Canada North Group Inc, 2017 ABQB (550) (the Chambers Decision) 2 Temple ..."

"...tax claims. We note, however, that the SCC refused leave to appeal Edmonton v. Alvarez.16 Footnotes 1 Canada v. Canada North Group Inc., 2019 ABCA 314. 2 Her Majesty the Queen v. Canada North Group Inc., et al., 2020 CanLII 23629 3 Companies' Creditors Arrangement Act, RSC 1985, c C-36. 4 I..."

"...the importance of this issue to both the Crown and to restructuring generally, this decision is likely not the last word. Footnotes [1] 2019 ABCA 314 [Canada [2] Canada North, ibid., at para 7 [3] CCAA, ss. 11.2(1) and (2), 11.51(1) and (2) and 11.52(1) and (2) [4] Income Tax Act, ss. 227(4..."

"...Canada v. Canada North Group Inc., 2019 ABCA 314, the Court of Appeal of Alberta (the “ABCA”) upheld the decision of the Court of Queen's Bench of Alberta (the “Lower Court”), which held that the Companies' Creditors Arrangement Act (the “CCAA”) permits courts to subordinate statutory deeme..."

"...of) v. Courtcliffe Parks Ltd., [1995] O.J. No. 1482 (OCJ (Gen Div, Commercial List)), at paragraph 41. Canada v. Canada North Group Inc., 2019 ABCA 314 See also the unreported April 30, 2019 decision of Justice Hainey of the Ontario Superior Court of Justice, Commercial List in the matter o..."

"...APPEAL from a judgment of the Alberta Court of Appeal (Rowbotham, Wakeling and Schutz JJ.A.), 2019 ABCA 314, 93 Alta. L.R. (6th) 29 , 437 D.L.R. (4th) 122 , 72 C.B.R. (6th) 161 , 95 B.L.R. (5th) 222 , [2019] 12 W.W.R. 635 , 11 P.P.S.A.C. (4th) 157 , 2019 D.T.C. 5111 , [2019] A.J. No...."

"...rule and, in effect, change the legislative text, forget that they are judges and not legislators: Canada v Canada North Group Inc, 2019 ABCA 314 at para 112, 437 DLR 4th 122 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feature of statutory interpretation. Courts ..."

"...& Greckol, JJ.A. (“Words cannot be given a meaning they cannot possibly bear”); Canada v. Canada North Group Inc., 2019 ABCA 314, ¶ 112; 437 D.L.R. 4th 122 , 172, aff’d, 2021 SCC 30 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feat..."

"...rule and, in effect, change the legislative text, forget that they are judges and not legislators: Canada v Canada North Group Inc, 2019 ABCA 314 at para 112, 437 DLR 4th 122 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feature of statutory interpretation. Courts ..."

"...rule and, in effect, change the legislative text, forget that they are judges and not legislators: Canada v Canada North Group Inc, 2019 ABCA 314 at para 112, 437 DLR 4th 122 per Wakeling, J.A. (“Fidelity to statutory text is a fundamental feature of statutory interpretation. Courts ..."

"...Oliver and Mary I.A. Buttery, Q.C., with Jared Enns, of Cassels Brock & Blackwell LLP. Footnotes 1 Canada v Canada North Group Inc, 2019 ABCA 314 (Canada North), which upheld the decision of Justice Topolniski in: Canada North Group Inc, 2017 ABQB (550) (the Chambers Decision) 2 Temple ..."

"...tax claims. We note, however, that the SCC refused leave to appeal Edmonton v. Alvarez.16 Footnotes 1 Canada v. Canada North Group Inc., 2019 ABCA 314. 2 Her Majesty the Queen v. Canada North Group Inc., et al., 2020 CanLII 23629 3 Companies' Creditors Arrangement Act, RSC 1985, c C-36. 4 I..."

"...the importance of this issue to both the Crown and to restructuring generally, this decision is likely not the last word. Footnotes [1] 2019 ABCA 314 [Canada [2] Canada North, ibid., at para 7 [3] CCAA, ss. 11.2(1) and (2), 11.51(1) and (2) and 11.52(1) and (2) [4] Income Tax Act, ss. 227(4..."

"...Canada v. Canada North Group Inc., 2019 ABCA 314, the Court of Appeal of Alberta (the “ABCA”) upheld the decision of the Court of Queen's Bench of Alberta (the “Lower Court”), which held that the Companies' Creditors Arrangement Act (the “CCAA”) permits courts to subordinate statutory deeme..."

"...of) v. Courtcliffe Parks Ltd., [1995] O.J. No. 1482 (OCJ (Gen Div, Commercial List)), at paragraph 41. Canada v. Canada North Group Inc., 2019 ABCA 314 See also the unreported April 30, 2019 decision of Justice Hainey of the Ontario Superior Court of Justice, Commercial List in the matter o..."