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Federal Court of Appeal affirms priority to Crown for unremitted HST over creditors

Tuesday, May 12, 2020 @ 12:30 PM | By Steven Pordage

The deemed trust provisions of the Excise Tax Act, R.S.C. 1985, c. E-15 strike fear in lenders, and the recent Federal Court of Appeal decision of Toronto-Dominion Bank v. Canada 2020...