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Winding-up and Restructuring Act
The Winding-up and Restructuring Act〔(【引用サイトリンク】url=http://laws-lois.justice.gc.ca/eng/acts/W-11/index.html )〕 is a statute of the Parliament of Canada that provides for the winding up of certain corporations and the restructuring of financial institutions.
==History==
The Act - originally known as ''An Act Respecting Insolvent Banks, Insurance Companies Loan Companies, Building Societies and Trading Corporations'' (eventually shortened to the ''Winding-Up Act'') - was originally enacted in 1882. Until the passage of the ''Bankruptcy Act'' in 1919, it was the only federal statute governing bankruptcy and insolvency, and it only extended to corporations. The 1919 Act covered individuals and corporations, so corporations had a choice as to how to proceed with the liquidation of their affairs.
In 1996, the ''Bankruptcy Act'' was amended to give precedence to its proceedings over those of the ''Winding-Up Act''. In 1996, the Act was retitled as the ''Winding-up and Restructuring Act''.
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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