Read his article, CRA's Super Priority Gains Strength: Federal Crown's deemed trust priority
for unremitted GST / HST survives bankruptcy in Canada v. Callidus Capital Corporation, as published by Thomson Reuters» Corporate Tax Centre on Taxnet Pro ™ on August 28, 2017 (PDF)
Not exact matches
There is an exception to this, with regard to statutory deemed trusts
for source deductions, such as Canada Pension Plan, Employment Insurance premiums and
unremitted income tax (s 67 (3) BIA).
However, despite a bankruptcy, directors may still be liable
for unpaid wages,
unremitted payroll deductions, employment insurance, Canada Pension Plan premiums and contributions, and
for dividends paid or other transactions that do not meet a financial test if the company is insolvent, among others.