Canada: Insolvency/Bankruptcy

I recently had reason to reconsider the question of whether, in Ontario, there is a two-year or no limitation period for sexual assault where one of the parties to the alleged assault has died. I wanted to know if there had been further case law developments on this question since my 2016 blog on the topic, “Court Breaks New Ground for Sexual Assault Cases.” I was surprised to see that, ten years later, the question has yet to be answered in a clear and conclusive manner.

Receiverships and bankruptcy proceedings often share objectives, including preserving value, centralizing control and maximizing recoveries, but involve different decision-makers and different statutory frameworks.

As the restructuring landscape evolves, Canadian courts continue to balance both the Companies’ Creditors Arrangement Act (“CCAA”) and associated federal taxing statutes. Two Alberta decisions; Freedom Cannabis Inc. (Re), 2025 ABKB 272 (“Freedom Cannabis”) and Delta 9 Cannabis Inc. (Re), 2025 ABKB 52 (“Delta 9”), illustrate the carful balance that exists between two of these governing federal statues.