Articles

Dismissal at the Interlocutory Stage: the Window Remains Small

In its decision in 9324-0422 Québec Inc. v. Gestion Paul Daigle Inc., 2017 QCCA 242, the Quebec Court of Appeal has reminded us that caution is in order when it comes to ruling on motions to dismiss at the interlocutory stage, even where a precedent would appear to predetermine the outcome of the proceeding.

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Set-Off by Tax Authorities Involving Pre-Filing and Post-Bankruptcy Claims: the Court of Appeal Rules

In its decision in Arrangement relatif à Métaux Kitco inc. 2017 QCCA 268, rendered on February 20th, the Quebec Court of Appeal upheld a Quebec Superior Court decision prohibiting Revenu Québec (“RQ”) from setting off input tax credits and refunds (“ITC/ITRs”) allegedly claimed illegally by Kitco Metals Inc. (“Kitco”) before filing a notice of intention to make a proposal to its creditors, against ITC/ITRs generated after the filing of the notice.

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