INSOLVENCY COUNSELLING CASE SUMMARY OF SIGNIFICANT ISSUES STATUS OF APPEAL Canada v. Callidus Capital Corporation (Federal/Ontario) Does the insolvency of a tax debtor render the deemed trust under the Excise Tax Act ineffective against a secured creditor who received, prior to bankruptcy, assets of the tax debtor that were deemed to be held in trust for the Crown? The Supreme Court overturned the decision of the Federal Court of Appeal and held that the bank- ruptcy of a debtor rendered the deemed trust under the Excise Tax Act ineffective against a secured creditor who received, prior to the bankruptcy, proceeds from the as- sets of the debtor that were deemed to be held in trust for the benefit of the Crown. United Food and Commercial Workers Inter- national Union, Local 175 v. Rose of Sharon (Ontario) Community (Ontario) Is a receiver a successor employer and required to respond to a notice to bargain? An application for judicial review will come on for a hearing before the Divisional Court on a date to be fixed. Sam Caetano, as represen- tative of, et al. v. Quality Meat Packers Holdings Limited (Ontario) 1.  Does the Ontario Labour Relations Board have exclusive jurisdic- tion over claims for wrongful dismissal and unpaid severance when a collective agreement is silent on severance pay and the employer is bankrupt? 2.  Can a representation order be made under Rule 10.01 in respect of underlying claims that are statute-barred by the limitation period? Application for leave to appeal to Supreme Court of Canada filed October 1, 2018. Manitok Energy Inc. (Alberta) Is the intention of parties for a producing royalty in certain oil and gas properties to be in interest in land sufficient to create such an interest in circumstances, where, among other things, there is a fixed quantity of production and in the absence of a right of entry on the land? Discontinuance of appeal filed with Alberta Court of Appeal dated July 30, 2018. Pricewaterhouse Coopers Inc., as trustee in bank- ruptcy of Sequoia Resources Corp. v. Perpetual Energy Inc., et al. (Alberta) Can a trustee in bankruptcy, in reliance on the transfer at undervalue provisions of the BIA, unwind an oil and gas transfer between related companies? Can a bankruptcy trustee void a transaction on grounds of public policy and statutory illegality? Proceedings in the Court of Queen’s Bench of Alberta adjourned until November 30, 2018. Weyerhaeuser Company Limited v. Ontario (Attorney General) (Ontario) Does a vendor, or any of its corporate successors, lose the benefit of a previously held indemnity (specifically an indemnity relating to environmental liabilities) once it transfers the indemnity to a purchaser in a sale transaction? Leave to appeal to the Supreme Court of Canada granted on October 18, 2018. dedicated to your success We’re social. Follow Us. 480 University Ave., Suite 1600, Toronto, ON M5G 1V2 P: 416-597-9922 Robert Drake • Michael Rotsztain • Jennifer Stam • Mario Forte • Brendan Bissell A strong team, OurRestructuring&Insolvencyteamiswellknownasa leading insolvency law boutique offering sophisticated expertise with an entrepreneurial approach. Visit gsnh.com/practice_areas/restructuring-insolvency/ Experienced. Collaborative. Connected. Real team. Real time. delivers a strong result. Volume 19 Issue 1 Rebuilding Success 35