Case information

Bankruptcy and Insolvency — Plan of reorganization in restructuring process under Companies’ Creditors Arrangement Act, R.S.C., 1985, c. C-36 (“CCAA”), sanctioned and approved by Superior Court —Superintendents of pensions for two provinces thereafter expressing intent to declare partial wind-up of pension plans for members in their provinces — Superior Court declaring any claims for payment of additional contributions to pension plans pursuant to an order for partial wind-up had been extinguished by court’s previous approval of restructuring plan — Leave to appeal to Court of Appeal dismissed — What criteria should be applied by appellate courts when considering whether leave to appeal should be granted pursuant to s. 13 of the CCAA? — Should the same criteria be applied when there is no ongoing restructuring? — How should the three-part test for identifying provable claims developed by this Court in Newfoundland and Labrador v. AbitibiBowater Inc., 2012 CSC 67, [2012] 3 S.C.R. 443, and Orphan Well Association v. Grant Thornton Ltd., 2019 SCC 5, [2019] 1 S.C.R. 150, be applied to a CCAA debtor’s obligations relating to debts that have not been compromised by a plan of arrangement or proposal, such as debts related to pension plans? — Companies’ Creditors Arrangement Act, R.S.C., 1985, c. C-36, s. 13

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In September 2010, a plan of arrangement for the restructuring of the respondent Resolute FP Canada Inc.’s predecessor companies was approved and sanctioned by the Superior Court of Quebec. The plan of arrangement provided that no pension plans would be terminated and included an agreement relating to pension funding arrangements with regulators in Ontario and Quebec. All claims were to be filed by a specified deadline. Thereafter, the applicants, the Superintendent of pensions of New Brunswick and the Superintendent of pensions of Newfoundland and Labrador, expressed an intention to declare a partial wind-up of four pension plans that the respondent maintained for employees residing in their provinces. The respondent filed a motion for direction. The Superior Court applied the test set out in Newfoundland and Labrador v. AbitibiBowater Inc., 2012 SCC 67, [2012] 3 S.C.R. 443, and concluded that a claim for the payment of additional contributions in the case of a partial wind-up was a provable claim. As such it would have had to be filed before the deadline, which it had not been. The Court of Appeal dismissed the applicants’ motion for leave to appeal brought pursuant to s. 13 of the CCAA.