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Century Services Inc v Canada (AG)
''Century Services Inc v Canada (AG)''〔''Century Services Inc. v. Canada (Attorney General)'', 2010 SCC 60, () 3 SCR 379 〕 is a decision of the Supreme Court of Canada that describes the interrelationship between the ''Companies' Creditors Arrangement Act'' and the ''Bankruptcy and Insolvency Act'' in governing Canadian insolvency law, and how other federal statutes are accordingly construed.
==Facts==
Ted LeRoy Trucking Ltd was one of the largest independent logging contractors on Vancouver Island. In December 2007, it was notified that, as it was in breach of certain loan covenants, its outstanding loans had to be immediately repaid. It promptly filed for protection under the CCAA. The court authorized LeRoy to dispose of certain redundant assets.
Century Services Inc was one of the major secured creditors of LeRoy. In April 2008, the court authorized a payment to Century not to exceed $5 million from the proceeds of disposal. As LeRoy also owed a significant liability with respect to Goods and Services Tax, it proposed that an amount equal to the liability be held back from the payment to Century and kept in the Monitor's trust account until the outcome of the reorganization was known. The court agreed and so ordered.
In September 2008, LeRoy concluded that reorganization was not possible, and accordingly applied for an assignment into bankruptcy. The Crown applied to have the holdback released for payment and remitted to settled the GST liability.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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