Debtor in Possession Charge in Priority to Canada Revenue Agency's Deemed Trust

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Debtor in Possession Charge in Priority to Canada Revenue Agency's Deemed Trust

Author(s): LeGeyt, David, Mann, David

Date: April 29 2009

In Canada (Deputy Attorney General) v. Temple City Housing Inc., the Alberta Court of Appeal had to consider an application for leave to appeal a provision in a Companies Creditors Arrangement Act (Canada) ("CCAA") order granting a DIP lender a charge in priority over the claims of CRA.

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