
Clash of the Interpretative Titans: Canada v. Canada North Group Inc.
In Canada v. Canada North Group Inc., 2021 SCC 30 [Canada v CNG], the Supreme Court of Canada (“SCC”) considered whether courts can order a super-priority charge that takes primacy over Her Majesty’s interest under s. 227(4.1) of the Income Tax Act, RSC 1985, c 1 (5th Supp.) [ITA]. The decision turned on robust statutory […]