A privately-appointed receiver-manager, who paid the unpaid wages of the employees of the debtor company, argued that those amounts "were not wages but were gratuitous benefactions made in order to earn and preserve the good-will" of those persons. This contention was rejected in light of the facts that the cheques and payroll records respecting these payments were prepared in the same fashion as before the receiver-manager's appointment, and the employees would have been unaware that what they were receiving was other than taxable wages.
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Tagline
receiver's payment of unpaid wages was of "salary or wages"
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337362
Extra import data
{
"field_legacy_header": "<strong><em>The Queen v. Coopers & Lybrand Ltd.</em></strong>,80 DTC 6281, [1980] CTC 367 (FCA)",
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"field_sid": "",
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}
"field_legacy_header": "<strong><em>The Queen v. Coopers & Lybrand Ltd.</em></strong>,80 DTC 6281, [1980] CTC 367 (FCA)",
"field_override_history": false,
"field_sid": "",
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}