Linder v. Rutland Moving and Storage Ltd., [1991] 1 CTC 517 (BCCA) -- summary under Subsection 227(5)

By services, 28 November, 2015

A receiver was appointed to sell the defendant's Motor Carrier Commission licences by way of equitable execution.

Hollinrake J.A. found that the word "receivership" connotes "an intention to refer to all the assets of the person, and ... cannot be read to include the sale of one asset through equitable execution by a receiver".

Topics and taglines
Topic
Income Tax Act - s. 227(5)
Words and phrases
receivership
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336499
Extra import data
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