The SCC Clarifies the Corporate Attribution Doctrine and Creditor Protection Tools in Insolvency Law

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Douglas || Peter Douglas|/DouglasPeter", "Stephanie Driedger |/DriedgerStephanie", "Justin Duguay |/DuguayJustin", "Peter Dunne |/DunnePeter", "Serge Dupont |/DupontSerge", "Elizabeth K. Dylke || Elizabeth Dylke|/DylkeElizabeth", "Jayce D. Eadie || Jayce Eadie|/EadieJayce", "William A. Edwards || William Edwards|/EdwardsWilliamA", "Marshall Eidinger |/EidingerMarshall", "Michael A. Eizenga L.S.M. || Michael Eizenga L.S.M.|/EizengaMichael", "Okey Ejibe |/EjibeOkey", "Jordan Eljabri |/EljabriJordan", "Ahmed Elmallah |/ElmallahAhmed", "Nicholas A. Emter || Nicholas Emter|/EmterNicholas", "Robyn Enslen |/EnslenRobyn", "Jamie Ernst |/ErnstJamie", "Alysha Evans-Singh |/EvansSinghAlysha", "Nicholas P. 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Gangbar ||Len Leonard Gangbar|/GangbarLeonard", "Jingjing Gao |/GaoJingjing", "Craig R. R. Garbe || Craig Garbe|/GarbeCraig", "Alan P. Gardner ||Al Gardner Alan Gardner|/GardnerAlan", "Shari Gasch |/GaschShari", "William (Will) Gatchell |/GatchellWilliam", "Christian P. Gauthier || Christian Gauthier|/GauthierChristianP", "Sandra Geddes |/GeddesSandra", "Maruska Giacchetto |/GiacchettoMaruska", "Claire Gibson |/GibsonClaire", "Sarah E. Gilbert || Sarah Gilbert|/GilbertSarah", "Harpar Gill |/GillHarpar", "Laura M. Gill || Laura Gill|/GillLaura", "Niki K. Gill || Niki Gill|/GillNiki", "Preet K. Gill ||Preet Bell Preet Gill|/GillPreet", "Anna Gillespie |/GillespieAnna", "Louis-Gabriel Girard |/GirardLouisGabriel", "J. Sébastien A. Gittens ||Sebastien, Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent J. Gittens|/GittensJSebastien", "Celina Glabus |/GlabusCelina", "Laura C. Glover || Laura Glover|/GloverLaura", "Jasmine A. Godfrey || Jasmine Godfrey|/GodfreyJasmine", "Ian M. Goldberg || Ian Goldberg|/GoldbergIan", "Phoebe Goldig |/GoldigPhoebe", "Ethan M. Gordon || Ethan Gordon|/GordonEthan", "Dawn Gould |/GouldDawn", "Lorelei Graham |/GrahamLorelei", "Simon Grant |/GrantSimon", "Thomas Gray |/GrayThomas", "Michaila Graziani |/GrazianiMichaila", "Nathan Green |/GreenNathan", "Kimberley Grellinger |/GrellingerKimberley", "Sander A.J.R. Grieve || Sander Grieve|/GrieveSander", "Leonard J. Griffiths ||Len, Len Griffiths Leonard Griffiths|/GriffithsLeonard", "David E. Gruber || David Gruber|/GruberDavid", "Aldona C.L. Gudas || Aldona Gudas|/GudasAldona", "Mathieu Guindon |/GuindonMathieu", "Evan E. Hall || Evan Hall|/HallEvan", "Kelly L. Hammel || Kelly Hammel|/HammelKelly", "Kristopher R. Hanc || Kristopher Hanc|/HancKristopher", "Phillip Hanna |/HannaPhillip", "Brynne Harding |/HardingBrynne", "Sarah Harper |/HarperSarah", "Robert B. Harvey || Robert Harvey|/HarveyRob", "Chelsea Hatton |/HattonChelsea", "Marshall R. Haughey || Marshall Haughey|/HaugheyMarshall", "Jehad Haymour |/HaymourJehad", "James J. Heelan KC|| James Heelan|/HeelanJames", "Rhonda Heffernan |/HeffernanRhonda", "Nancy Helm |/HelmNancy", "Jane C. Helmstadter || Jane Helmstadter|/HelmstadterJane", "William B. Hembroff || William Hembroff|/HembroffWilliam", "Tatiana Henkenhaf |/HenkenhafTatiana", "Christopher (Chris) Hennigar |/HennigarChristopher", "Kim Henry |/HenryKim", "Stephanie Henry |/HenryStephanie", "Allegra Hessels |/HesselsAllegra", "Bruce A. Hibbard || Bruce Hibbard|/HibbardBruce", "Charlene Hiller |/HillerCharlene", "Jonathan Hillson |/HillsonJonathan", "Conor Holash |/HolashConor", "Emily M. Hole || Emily Hole|/HoleEmily", "Jessica B. Horwitz || Jessica Horwitz|/HorwitzJessica", "Haifeng Hu |/HuHaifeng", "Jennifer Huang |/HuangJennifer", "Randal T. Hughes ||Randy Randal Hughes|/HughesRandal", "Edward W. Hulshof || Edward Hulshof|/HulshofEdward", "Matthew J. Hunt || Matthew Hunt|/HuntMatthew", "Sarah J. Huot || Sarah Huot|/HuotSarah", "Andy Hur |/HurAndy", "Dominique T. Hussey ||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Dominique Hussey|/HusseyDominique", "Elizabeth Hyndman |/HyndmanElizabeth", "Natalia E. Iamundo || Natalia Iamundo|/IamundoNatalia", "Kristos J. Iatridis || Kristos Iatridis|/IatridisKristos", "Martin Ignasiak KC|/IgnasiakMartin", "Laura Inglis |/InglisLaura", "Ilan Ishai |/IshaiIlan", "Nyrie Israelian |/IsraelianNyrie", "Biancha Jacob-Okorn |/JacobOkornBiancha", "Laura James |/JamesLaura", "Mahnaz Jan Ali |/JanAliMahnaz", "Andrew L. Jeanrie || Andrew Jeanrie|/JeanrieAndrew", "Greg M. Johnson || Greg Johnson|/JohnsonGreg", "Hannah Johnston |/JohnstonHannah", "Beth L. Jonah || Beth Jonah|/JonahBeth", "Samuel Judson |/JudsonSamuel", "Flutra Kacuri |/KacuriFlutra", "Lisa Kakoske ||Lisa Andrews|/KakoskeLisa", "Adam Kalbfleisch |/KalbfleischAdam", "Varun Kapoor |/KapoorVarun", "Jaspreet Kaur |/KaurJaspreet", "Navdeep Kaur |/KaurNavdeep", "Fatima Kawar |/KawarFatima", "Mehak Kawatra |/KawatraMehak", "Timothy Ke |/KeTimothy", "Bryan E. Kelling || Bryan Kelling|/KellingBryan", "Claire M.C. Kennedy || Claire Kennedy|/KennedyClaire", "Jessica Kennedy |/KennedyJessica", "Sam Kennedy |/KennedySam", "Hon. Jason Kenney PC, ECA|/KenneyJason", "Jeffrey Kerbel |/KerbelJeffrey", "Emily P. Kettel ||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Emily Kettel|/KettelEmily", "Kaamil Khalfan |/KhalfanKaamil", "Kristin Kightley |/KightleyKristin", "Barbara J. Kimmitt KC|| Barbara Kimmitt|/KimmittBarbara", "Craig M. Kinsman || Craig Kinsman|/KinsmanCraig", "Vanessa Kiraly |/KiralyVanessa", "Katherine Klein |/KleinKatherine", "Lorraine J. Klemens || Lorraine Klemens|/KlemensLorraine", "Ania Konikowski |/KonikowskiAnia", "Joshua Koop |/KoopJoshua", "Kateryna Korneliuk |/KorneliukKateryna", "Mark P. Kortbeek || Mark Kortbeek|/KortbeekMark", "Bosa Kosoric |/KosoricBosa", "Shannon Kovacs |/KovacsShannon", "Brent W. Kraus || Brent Kraus|/KrausBrent", "Edwin G. Kroft KC||Ed Edwin Kroft|/KroftEd", "Russell J. Kruger || Russell Kruger|/KrugerRussell", "Hennadiy Kutsenko |/KutsenkoHennadiy", "Natasha O.Q. Laffin || Natasha Laffin|/LaffinNatasha", "Mathieu J. LaFleche || Mathieu LaFleche|/LaFlecheMathieu", "Mia Laity |/LaityMia", "Justin R. Lambert || Justin Lambert|/LambertJustin", "Eunize Lao |/LaoEunize", "Kolding Larson |/LarsonKolding", "Thomas Laur |/LaurThomas", "Yohanna Laurensia |/LaurensiaYohanna", "Chandler Lauzon |/LauzonChandler", "John Lawless |/LawlessJohn", "Kim Lawton |/LawtonKim", "Logan Lazurko |/LazurkoLogan", "Isabelle Lee |/LeeIsabelle", "Larissa D. Lees || Larissa Lees|/LeesLarissa", "Kalkidan Legesse |/LegesseKalkidan", "Darcy Legros |/LegrosDarcy", "Anna Lekach |/LekachAnna", "Jeffrey S. Leon L.S.M., FCIArb|| Jeffrey Leon|/LeonJeffrey", "Rayna S. Lew || Rayna Lew|/LewRayna", "Mark V. Lewis || Mark Lewis|/LewisMark", "Kwang Lim |/LimKwang", "David W. Little || David Little|/LittleDavid", "Mercy Liu |/LiuMercy", "Suzana A. Lobo || Suzana Lobo|/LoboSuzana", "Hayden Logan |/LoganHayden", "Oliver Loxley |/LoxleyOliver", "Samantha Lush |/LushSamantha", "David J. Macaulay || David Macaulay|/MacaulayDavid", "Maxine Macdonald |/MacdonaldMaxine", "Thomas Machell |/MachellThomas", "Troy Mack |/MackTroy", "Ciara J. Mackey || Ciara Mackey|/MackeyCiara", "Jared A. Mackey || Jared Mackey|/MackeyJared", "Christy MacKinnon |/MacKinnonChristy", "Hugh L. MacKinnon KC|| Hugh MacKinnon|/MacKinnonHugh", "Xaverie (Xav) MacLennan || Xaverie MacLennan|/MacLennanXaverie", "Karen MacMillan |/MacMillanKaren", "Ann Madden |/MaddenAnn", "Patrick T. Maguire KC||pat maguire Patrick Maguire|/MaguirePatrickT", "Zaafar Mahmood |/MahmoodZaafar", "Steven L. Major KC|| Steven Major|/MajorSteven", "Jacob Mandrusiak |/MandrusiakJacob", "Hon. John P. Manley P.C., O.C.|| John Manley|/ManleyJohn", "S. Paul Mantini || S. Mantini|/MantiniPaul", "Philip Marshall |/MarshallPhilip", "Scott Martyn |/MartynScott", "Jesslyn G. Maurier || Jesslyn Maurier|/MaurierJesslyn", "Tyler B. McAuley || Tyler McAuley|/McAuleyTyler", "James T. McClary || James McClary|/McClaryJames", "Gillian McCormack |/McCormackGillian", "Jonathan McCullough |/McCulloughJonathan", "Robert (Rob) D. McDonald K.C.||Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Robert (Rob) McDonald|/McDonaldRobert", "Sam McDonald |/McDonaldSam", "Tyler McDonough |/McDonoughTyler", "Jonathan McKay |/McKayJonathan", "Christopher S. McKenna || Christopher McKenna|/McKennaChristopher", "Gordon McKenna |/McKennaGordon", "David R. McKinnon ||Dave, Dave McKinnon David McKinnon|/McKinnonDavid", "Amanda C. McLachlan || Amanda McLachlan|/McLachlanAmanda", "Louise McLean |/McLeanLouise", "Duncan McPherson |/McPhersonDuncan", "Michael N. Melanson || Michael Melanson|/MelansonMichael", "E. Bruce Mellett || E. Mellett|/MellettEBruce", "Lina Mercier |/MercierLina", "Monique Mercier Ad. E.|/MercierMonique", "John M. Mercury || John Mercury|/MercuryJohn", "Andrei Mesesan |/MesesanAndrei", "Kelsey J. Meyer || Kelsey Meyer|/MeyerKelsey", "Ian C. Michael || Ian Michael|/MichaelIan", "Jesse Mighton |/MightonJesse", "Gavin A. Millan || Gavin Millan|/MillanGavin", "Jennifer A. Miller KC|| Jennifer Miller|/MillerJennifer", "Benjamin Mintzberg |/People/M/Mintzberg-Benjamin", "Linda Misetich Dann |/MisetichDannLinda", "Tamara Mitterer |/MittererTamara", "Darcy D. Moch KC|| Darcy Moch|/MochDarcy", "Munaf Mohamed KC|/MohamedMunaf", "James G. Morand ||Jim James Morand|/MorandJames", "Luke Morrison ||Luke, Luke Morrison|/MorrisonLuke", "Shelby Morrison |/MorrisonShelby", "Daniel L. Morrow || Daniel Morrow|/MorrowDaniel", "Sacha Mullen |/MullenSacha", "Jessica Munro |/MunroJessica", "Shawn M. Munro || Shawn Munro|/MunroShawn", "Valerie Munro |/MunroValerie", "Tim Myers |/MyersTim", "Michael D. Mysak || Michael Mysak|/MysakMichael", "Kevin Myson |/MysonKevin", "Daron K. Naffin || Daron Naffin|/NaffinDaron", "Ali J. Naushahi || Ali Naushahi|/NaushahiAli", "Aiden C.R. Nelms || Aiden Nelms|/NelmsAiden", "Anu Nijhawan |/NijhawanAnu", "Ana Nizharadze |/NizharadzeAna", "Wesley R. Novotny || Wesley Novotny|/NovotnyWesley", "Michael O'Grady |/OGradyMichael", "Nolan Okrusko |/OkruskoNolan", "Megan J. Ollivier || Megan Ollivier|/BertramMegan", "Sydney Olsen |/OlsenSydney", "Orla O'Malley |/OMalleyOrla", "Derrick Osborne |/OsborneDerrick", "William S. Osler KC|| William Osler|/OslerWilliam", "Louis-Philippe Otis |/OtisLouisPhillipe", "Alexanne Ouellet |/OuelletAlexanne", "Rachel Pageau |/PageauRachel", "Stephanie Paige |/PaigeStephanie", "Vasilis F. L. Pappas, FCIArb|| Vasilis Pappas,|/PappasVasilis", "Sara G. Parchello || Sara Parchello|/ParchelloSara", "Pavan Pasha |/PashaPavan", "Julia N. Pasieka || Julia Pasieka|/PasiekaJulia", "Ashley L. Paterson || Ashley Paterson|/PatersonAshley", "Jonas Patron |/PatronJonas", "Jim Patterson |/PattersonJim", "Dane Patton |/PattonDane", "Alexander C. Payne || Alexander Payne|/PayneAlexander", "William (Buck) A. Payne || William (Buck) Payne|/PayneWilliam", "Darrel H. Pearson || Darrel Pearson|/PearsonDarrel", "Lauren Peebles |/PeeblesLauren", "Arthur J. Peltomaa || Arthur Peltomaa|/PeltomaaArthur", "Colin R. Perry || Colin Perry|/PerryColin", "Esther Peterson |/PetersonEsther", "Christopher Petrucci ||construction litigation|/PetrucciChristopher", "Christine Plante |/PlanteChristine", "Caroline Poirier |/PoirierCaroline", "Mark S. Powell || Mark Powell|/PowellMark", "Valerie R. Prather KC|| Valerie Prather|/PratherValerie", "Ruth E. Promislow || Ruth Promislow|/PromislowRuth", "Akash Purewal |/PurewalAkash", "Siobain N. Quinton || Siobain Quinton|/QuintonSiobain", "Alison Quist-Levesque |/QuistLevesqueAlison", "Jung Kuo (John) Ra ||John Ra|/RaJohn", "Amanda Raimondi |/RaimondiAmanda", "Michael D. W. Ramsay || Michael Ramsay|/RamsayMichael", "Belinda Raposo |/RaposoBelinda", "Mark Rasile |/RasileMark", "Brian P. Reid ||construction litigation Brian Reid|/ReidBrian", "George W. H. Reid || George Reid|/ReidGeorge", "Kristen Reinbold |/ReinboldKristen", "Benjamin K. Reingold || Benjamin Reingold|/ReingoldBenjamin", "Barry J. Reiter || Barry Reiter|/ReiterBarry", "Kohi A. Richardson || Kohi Richardson|/RichardsonKohi", "Matt Riskin |/RiskinMatthew", "Wade Ritchie |/RitchieWade", "Corrin Roadhouse |/RoadhouseCorrin", "Luc Rollingson |/RollingsonLuc", "Paul Romaniuk |/RomaniukPaul", "Kellen W. Rosenau || Kellen Rosenau|/RosenauKellen", "Helen Ross |/RossHelen", "David S. Rotchtin || David Rotchtin|/RotchtinDavid", "Jason D. Roth || Jason Roth|/RothJason", "Victoria Rudolf |/RudolfVictoria", "James G. Rumball ||Jim Rumball James Rumball|/RumballJames", "Jeremy A.J. Russell || Jeremy Russell|/RussellJeremy", "Andrew Sahai |/SahaiAndrew", "Raj S. Sahni || Raj Sahni|/SahniRaj", "Larissa Sakumoto |/SakumotoLarissa", "Dr. Indira V. Samarasekera PhD, FRSC, FCAE, DSc, O.C.|| Indira Samarasekera|/SamarasekeraIndiraV", "Dr. Sabrina Sandhu |/SandhuSabrina", "Annaliisa Sando |/SandoAnnaliisa", "Larry R. Sandrin || Larry Sandrin|/SandrinLarry", "Will Sardo |/SardoWill", "Gino Scapillati |/ScapillatiGino", "Quinn Scarlett |/ScarlettQuinn", "Sophie Schaffer-Wood |/SchafferWoodSophie", "Julia E. Schatz || Julia Schatz|/SchatzJulia", "Ethan Z. Schiff || Ethan Schiff|/SchiffEthan", "Jim Schmidt |/SchmidtJim", "Jacob Schroeter |/SchroeterJacob", "Doug Scully |/ScullyDoug", "Susan G. Seller || Susan Seller|/SellerSusan", "Michael Selnes |/SelnesMichael", "Jane Sergievskaya |/SergievskayaJane", "Nathan J. Shaheen || Nathan Shaheen|/ShaheenNathan", "Michael S. Shakra || Michael Shakra|/ShakraMichael", "Bronwynn Shaw |/ShawBronwynn", "Oleg Shcheglov |/ShcheglovOleg", "Kruti Sheth |/ShethKruti", "Noriko Shimura |/ShimuraNoriko", "Dunni Shodipo |/ShodipoDunni", "Ted M. Shoub || Ted Shoub|/ShoubTed", "Adam Shumka |/ShumkaAdam", "Stephen P. Sibold KC|| Stephen Sibold|/SiboldStephen", "Julien Sicco |/SiccoJulien", "Brendan Sigalet |/SigaletBrendan", "Arti Singh |/SinghArti", "Jaspreet K. Singh || Jaspreet Singh|/SinghJaspreet", "Krishen Singh |/SinghKrishen", "Christopher R. Skelton || Christopher Skelton|/SkeltonChristopher", "Christina Skinner |/SkinnerChristina", "Lawrence (Laurie) E. Smith KC|| Lawrence (Laurie) Smith|/SmithLawrence", "Michael C. Smith || Michael Smith|/SmithMichael", "Owen Smith |/SmithOwen", "Yvonne So |/SoYvonne", "Raghav Sodhi |/SodhiRaghav", "Bahar Soltani |/SoltaniBahar", "Gary S.A. Solway || Gary Solway|/SolwayGary", "Aaron E. Sonshine || Aaron Sonshine|/SonshineAaron", "Dom Sorbara |/SorbaraDom", "Jackson Spencer |/SpencerJackson", "Perry Spitznagel KC|/SpitznagelPerry", "Robert W. Staley || Robert Staley|/StaleyRobert", "Carolyne J. Stanton || Carolyne Stanton|/StantonCarolyne", "Grant N. Stapon KC|| Grant Stapon|/StaponGrant", "Andrea Steele (née Stempien) |/SteeleAndrea", "Megan Steeves |/SteevesMegan", "Evan Stein |/SteinEvan", "Kiera G. Stel || Kiera Stel|/StelKiera", "Madison Stemmler |/StemmlerMadison", "Geoffrey P. Stenger || Geoffrey Stenger|/StengerGeoffrey", "Lucas Stevens-Hall |/StevensHallLucas", "Karen A. Stevenson || Karen Stevenson|/StevensonKaren", "Lisa Stewart |/StewartLisa", "Barbara J. Stratton KC|| Barbara Stratton|/StrattonBarbara", "Luke Stretch |/StretchLuke", "Suzie Suliman |/SulimanSuzie", "Olga Summers |/SummersOlga", "Madison Sutherland |/SutherlandMadison", "Richard B. Swan || Richard Swan|/SwanRichard", "Maisah Syed |/SyedMaisah", "Francesca Taddeo |/TaddeoFrancesca", "Sharon A. Takacs || Sharon Takacs|/TakacsSharon", "Dana Talucci |/TalucciDana", "Heather Taskey |/TaskeyHeather", "Adam W. Taylor || Adam Taylor|/TaylorAdam", "Jeff Taylor |/TaylorJeff", "Marcia Taylor |/TaylorMarcia", "Rebecca M. Taylor || Rebecca Taylor|/TaylorRebecca", "Melanie Teetaert |/TeetaertMelanie", "John W. Teolis || John Teolis|/TeolisJohn", "Alexandra Terpoy-Heinemann |/Terpoy-HeinemannAlexandra", "Daniel P. Tessaro || Daniel Tessaro|/TessaroDaniel", "Jean Tessier |/TessierJean", "Zachary Thacker |/ThackerZachary", "Michael P. Theroux KC||Mike Theroux Michael Theroux|/TherouxMichael", "Ian W. Thompson || Ian Thompson|/ThompsonIan", "Jessica Thrower |/ThrowerJessica", "Deborah Toaze |/ToazeDeborah", "Shaan P. Tolani || Shaan Tolani|/TolaniShaan", "Leah Tolton KC, FEA|/ToltonLeah", "Annie B. Tonken || Annie Tonken|/TonkenAnnie", "Marshall Torgov |/TorgovMarshall", "Christopher A. Travascio || Christopher Travascio|/TravascioChristopherA", "Elad Travis |/TravisElad", "Vanessa Trépanier ||Vanessa Trepanier|/TrepanierVanessa", "Jon C. Truswell || Jon Truswell|/TruswellJon", "Victor Tsao |/TsaoVictor", "Victoria Tulk |/TulkVictoria", "Meg Tweedlie |/TweedlieMeg", "Osie Ukwuoma |/UkwuomaOsie", "Martin J. Valasek || Martin Valasek|/ValasekMartin", "John D. van Gent || John van Gent|/vanGentJohn", "Quentin Vander Schueren |/VanderSchuerenQuentin", "Michael H. VanderMeer || Michael VanderMeer|/VanderMeerMichael", "Karlo Varga |/VargaKarlo", "Amy Verhoeff |/VerhoeffAmy", "Christine A. Viney || Christine Viney|/VineyChristine", "Sophie Virji |/VirjiSophie", "Jenna Vivian |/VivianJenna", "David J. Wahl, FCIArb|| David Wahl,|/WahlDavid", "David Wainer |/People/W/Wainer-David", "Adam Walji |/WaljiAdam", "Alana Walter |/WalterAlana", "Daphne Wang |/WangDaphne", "Jason Wang |/WangJason", "Julia Qian Wang || Julia Wang|/WangJulia", "Kathleen Wang |/WangKathleen", "Maureen M. Ward || Maureen Ward|/WardMaureen", "Philip B. Ward || Philip Ward|/WardPhilip", "Mykala Way |/WayMykala", "Brendan J. Weiler || Brendan Weiler|/WeilerBrendan", "Katelyn Weller |/WellerKatelyn", "Samantha Weng |/WengSamantha", "Adam Weryha |/WeryhaAdam", "Ashley M. White || Ashley White|/WhiteAshley", "Jacquie White |/WhiteJacquie", "Venetia E.K. Whiting || Venetia Whiting|/WhitingVenetia", "Riley Whitlock |/WhitlockRiley", "Wayne R. Whitlock KC|| Wayne Whitlock|/WhitlockWayne", "Adam J. Williams || Adam Williams|/WilliamsAdam", "Connor Wilson |/WilsonConnor", "Michelle M. Wilson || Michelle Wilson|/WilsonMichelle", "John (Jay) A. Winters ||Jay, Jay Winters John (Jay) Winters|/WintersJohn", "Xenia Wong |/WongXenia", "Stirling H.G. Wood || Stirling Wood|/WoodStirling", "Cheryl M. Woodin || Cheryl Woodin|/WoodinCheryl", "Frances Wu |/WuFrances", "Vincent Yagayandi |/YagayandiVincent", "Nicole Yap |/YapNicole", "Dylan H. Yegendorf || Dylan Yegendorf|/YegendorfDylan", "Corey A. Yermus || Corey Yermus|/YermusCorey", "Makda Yohannes |/YohannesMakda", "Edward (Ted) Yoo ||Ted, Ted Yoo, Patent Agent, Trademark Agent, Patent, Trademark, Trade-mark, Trade-mark agent Edward Yoo|/YooEdward", "Blair C. Yorke-Slader KC|| Blair Yorke-Slader|/YorkeSladerBlair", "Andrew Young |/YoungAndrew", "Alicia Yowart |/YowartAlicia", "Evana Yukanna |/YukannaEvana", "Michelle F. Yung || Michelle Yung|/YungMichelle", "Belal Zaher |/ZaherBelal", "Asif Zalfackruddin |/ZalfackruddinAsif", "Haley Zerr |/ZerrHaley", "Jie (Kevin) Zhou |/ZhouKevin", "Peter Zvanitajs |/ZvanitajsPeter", "Sean Zweig |/ZweigSean", "Kevin J. 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class="authors" role="heading" aria-level="3"> Written By Kelsey Meyer, Jesse Mighton, Preet Gill, Adam Williams, Kaamil Khalfan, Sarah Paull and Shawn Kirkman </h3> <div class="content-form"> </div> <p>In the unrelated companion cases of <em>Aquino v Bondfield Construction Co</em>, <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/20694/index.do" target="_blank">2024 SCC 31</a> (<em>Aquino</em>) and <em>Scott v Golden Oaks Enterprises Inc</em>, <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/20695/index.do" target="_blank">2024 SCC 32</a> (<em>Golden Oaks</em>), the Supreme Court of Canada (the SCC or the Court) applied the common law doctrine of corporate attribution to bankruptcy and insolvency law through a purposive, contextual, and pragmatic approach. </p> <p>In this post, we summarize the top takeaways from these decisions, focusing on the SCC’s application of the corporate attribution doctrine and statutory creditor protection tools. These findings are of interest and relevant to directors of Canadian businesses, stakeholders impacted by corporate distress and industry observers more broadly. </p> <h2>Background</h2> <h3><em>Aquino</em> Overview and Key Facts</h3> <p>In <em>Aquino</em>, the appellants stole tens of millions of dollars from two family-owned construction companies, Bondfield Construction Company Limited (Bondfield) and its affiliate, 1033803 Ontario Inc. (Forma-Con and together with Bondfield, the Companies), through a false invoicing scheme. At all relevant times, John Aquino was the president and directing mind of the Companies.</p> <p>The Companies experienced serious financial difficulties, and insolvency proceedings were commenced. Specifically, Ernst & Young Inc. was appointed as the monitor (the Monitor) of Bondfield under the <em>Companies’ Creditors Arrangement Act</em>, <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://canlii.ca/t/7vdw" target="_blank">RSC 1985, c C-36</a> (<em>CCAA</em>), and KSV Restructuring Inc. was appointed as the trustee in bankruptcy (the Trustee) of Forma-Con under the <em>Bankruptcy and Insolvency Act</em>, <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://canlii.ca/t/7vcz" target="_blank">RSC 1985, c B-3</a> (<em>BIA</em>). The Monitor’s and the Trustee’s (collectively, the Respondents) investigations revealed that Mr. Aquino and his accomplices made up false invoices from certain suppliers for services that were never provided and were paid over $30 million in the five years before the commencement of insolvency proceedings.</p> <p>The Respondents each commenced proceedings to challenge the false invoice transactions. Under s. 96(1)(b)(ii)(B) of the <em>BIA</em>, a bankruptcy trustee (and under s. 36.1 of the <em>CCAA</em>, a monitor) may ask a court to review a suspected “transfer at undervalue” and have it reversed if it can prove the debtor’s intent to “defraud, defeat or delay a creditor”. A transfer at undervalue is a disposition of property or provision of services for which no consideration is received by the debtor, or for which the consideration received by the debtor is conspicuously less than fair market value (<em>BIA</em>, s. 2). </p> <p>The application judge found the requirements in s. 96 of the <em>BIA </em>for a transfer at undervalue were met and ordered Mr. Aquino and his associates to repay the money taken through the false invoicing scheme. The Ontario Court of Appeal upheld the judge’s order and dismissed the appeal. </p> <p>The key issue before the SCC was the application of the corporate attribution doctrine: whether Mr. Aquino’s fraudulent intent could be imputed to the Companies to establish the requisite intent to defeat, defraud or delay a creditor (a necessary element of relief under <em>BIA</em>, s. 96). </p> <h3><em>Golden Oaks</em> Overview and Key Facts</h3> <p>In <em>Golden Oaks</em>, Golden Oaks Enterprises Inc. (<em>Golden Oaks</em>), a single shareholder, single director corporation led by Mr. Lacasse, functioned as a rent-to-own residential property business in Ottawa from 2009 to 2013. Golden Oaks was a “classic Ponzi scheme” and did not generate any legitimate revenue. In 2013, Golden Oaks and Mr. Lacasse went into receivership and bankruptcy. In 2015, the trustee initiated legal proceedings against the company's investors to reclaim illegal interest and commissions paid to investors prior to the company's bankruptcy. The trustee contended that there was no legal justification for these payments, and that the investors had unjustly profited at the company's expense. In response, the investors attempted to attribute Mr. Lacasse’s knowledge to Golden Oaks to trigger the discoverability rule under the <em>Limitations Act</em>, 2002, <a rel="noopener noreferrer" rel="noopener noreferrer" href="https://canlii.ca/t/5657x" target="_blank">SO 2002, c 24, Sch B</a> (the <em>Limitations Act</em>), thus barring the trustee’s claims under the <em>BIA</em>. The investors denied any unjust enrichment on their behalf, asserting there was a legal basis for retaining the commissions they had earned. </p> <p>The trial judge granted the trustee’s claims for the repayment of interest payments. The Ontario Court of Appeal upheld the order and dismissed the appeal.</p> <p>The key issue before the SCC was whether the corporate attribution doctrine applied to impute Golden Oaks with Mr. Lacasse’s knowledge of the payments at the time they were made, which would result in the trustee’s claims being statute-barred for violating the limitation period and the investors retaining illegal proceeds. </p> <h2>Key Takeaways</h2> <h3>1. SCC Confirms the Purposive Application of Corporate Attribution in Insolvency Proceedings</h3> <p>The corporate attribution doctrine imputes the knowledge of the directing mind of a corporation to the corporation itself, making it an exception to the bedrock principle that a corporation is a “separate legal person, distinct from its founders, shareholders and directors.”</p> <p>In <em>Aquino</em> and <em>Golden Oaks</em>, the SCC confirmed that the corporate attribution doctrine must be applied “purposively, contextually, and pragmatically to give effect to the policy goals of the law” under which the doctrine is proposed to be applied<span>—</span>in these cases, in the context of insolvency law.</p> <p>In <em>Aquino</em>, the SCC provides a clear summary of the guiding principles of corporate attribution:</p> <ul> <li>Generally, an individual’s fraudulent acts may be attributed to a corporation where (1) the wrongdoer was the directing mind of the corporation at the relevant time, and (2) the wrongful actions were performed within the scope of corporate responsibility assigned to them.</li> <li>Applying the corporate attribution doctrine is generally inappropriate where (1) the directing mind acted in fraud of the corporation (the fraud exception), and (2) the directing mind’s actions were not designed to benefit the corporation in whole or in part (the no benefit exception).</li> <li>Courts have the discretion to refuse to apply corporate attribution where doing so would be contrary to public interest.</li> <li>In all cases, the court must apply the doctrine purposively, contextually and pragmatically: there is no one-size-fits-all approach. The doctrine is not a “standalone principle” and must be considered in the broader context in which it is sought in each case.</li> </ul> <p>In <em>Golden Oaks</em>, the SCC clarified that these principles apply equally to one-person corporations (i.e., where the directing mind is the sole principal and shareholder).</p> <p>Application of the above principles to the facts in Aquino and <em>Golden Oaks</em> yielded consistent yet different outcomes: </p> <ul> <li>In <em>Aquino</em>, corporate attribution was applied to impute the intention of the principal to the company, with the result that the recipients of transfers at undervalue were required to pay back the funds they received.</li> <li>In <em>Golden Oaks</em>, the discretion not to apply the corporate attribution doctrine was upheld with the result that the knowledge held by the principal of the company was not imputed to the corporation, meaning the trustee’s claims were not limitation barred. </li> </ul> <h3>2. SCC Confirms Creditor Protection Mechanisms in Insolvency Law</h3> <p>In both <em>Aquino</em> and <em>Golden Oaks</em>, the SCC used a discretionary and purposive approach to creditor protection tools, and the outcome reached had the effect of confirming the protections available to the affected creditors. </p> <h4><em>Aquino</em></h4> <p>The Court noted that s. 96 of the <em>BIA </em>is a tool to remedy asset stripping by a debtor by clawing back assets that were improperly transferred to others before bankruptcy to protect the pool of assets available for creditors. The Court explained the remedial purpose of s. 96 of the <em>BIA </em>is served by attributing the actions, knowledge, state of mind, or intent of the directing mind to the corporation, even if the directing mind acted in fraud of the corporation, and even if the corporation did not benefit from the actions of the directing mind.</p> <p>The SCC agreed with the Court of Appeal’s conclusion in <em>Aquino</em> that the fraud and no benefit exceptions to corporate attribution do not apply under s. 96 of the <em>BIA </em>for a transfer at undervalue. The Court reasoned that applying the fraud and no benefit exceptions under s. 96 would deny third-party creditors the benefit of a statutory remedy intended to protect them from asset stripping and would diminish the pool of assets available for their claims. In other words, it would allow “a fraudulent directing mind and his accomplices to avoid liability <em>because</em> they defrauded the company they ran.”</p> <h4><em>Golden Oaks</em></h4> <p>After examining the purpose of the <em>Limitations Act</em>, the SCC found that attributing Mr. Lacasse’s knowledge to Golden Oaks would undermine the legislative purpose of both the <em>Limitations Act </em>and the <em>BIA</em>. Attribution of Mr. Lacasse’s knowledge to Golden Oaks in this instance would have created an injustice, preventing the trustee from recovering unlawful payments from the Ponzi scheme, and allowing the investors to retain proceeds of illegal agreements, ultimately reducing the value of the debtor’s assets available to the other creditors in bankruptcy.</p> <h3>3. The Focus in Transfer at Undervalue Actions Under Section 96 of the <em>BIA </em>is on the Debtor’s Intent</h3> <p>The SCC highlighted that transfer at undervalue actions are not a contest between alleged fraudsters and creditors; rather, the focus is between creditors and the recipient(s) of the impugned transfer, who may be just as innocent. Therefore, consistent with the language of the statute, the court must focus on whether the <em>debtor</em> possessed the requisite intention under s. 96 of the <em>BIA</em>.</p> <p>While the SCC highlighted that the focus is on the debtor’s intention at the time of the transfer, it also stated that a court must avoid analyzing the debtor’s actions with the benefit of hindsight. </p> <p>Parties preparing to receive larger than expected or extra-contractual payments from a distressed company should consider taking steps to perform diligence in situations where such payments have the potential to be considered a preference or transfer at undervalue. These considerations should be heightened where the recipient is not operating at arm’s length from the payor. </p> <h2>Conclusion</h2> <p>The SCC decisions in <em>Aquino</em> and <em>Golden Oaks </em>provide welcome clarity to the application of the doctrine of corporate attribution in the insolvency context. Individually and taken together, these decisions uphold existing creditor protections by promoting a purposive and flexible approach consistent with the legislative purpose of the provisions of the <em>BIA </em>and the <em>CCAA </em>in the totality of the circumstances in insolvency proceedings. In both cases, the SCC rejected arguments that may have seen the perpetrators of fraudulent activity, or the beneficiaries of fraudulent payments, shielded from actions seeking to unwind the impugned transactions for the benefit of affected creditors. </p> <span>If you require assistance in respect of issues relating to insolvency matters, including the application of corporate attribution in the context of insolvency, please contact a member of the <a href="/Practices-Section/Restructuring-Insolvency">Bennett Jones Restructuring and Insolvency group</a>.</span> <div class="disclaimer-brief"> <p><em>Please note that this publication presents an overview of notable legal trends and related updates. It is intended for informational purposes and not as a replacement for detailed legal advice. If you need guidance tailored to your specific circumstances, please contact one of the authors to explore how we can help you navigate your legal needs.</em> </p> <p> <em>For permission to republish this or any other publication, contact Amrita Kochhar at <a href="mailto: kochhara@bennettjones.com">kochhara@bennettjones.com</a></em>. </p> </div> <p> <a href="?pdf=basic&s={2380228D-BBD8-45B8-AAE8-43A8816CA225}&d=October 17, 2024&lang=en">Download PDF</a> </p> </div> <div class="content-menu col-lg-4 col-md-4 social-share"> <h4>Authors</h4> <nav role="navigation" class="contacts"> <ul> <li> <img src="/-/media/Images/BennettJones/People/Meyer_Kelsey.png" alt="Kelsey J. Meyer" /> <span class="contacts-title"> <a href="/MeyerKelsey">Kelsey J. 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The SCC Clarifies the Corporate Attribution Doctrine and Creditor Protection Tools in Insolvency Law | Bennett Jones