Law360 Canada ( September 8, 2021, 5:43 AM EDT) -- Appeal by the Trustee in Bankruptcy from a Registrar’s decision that set aside the Trustee’s disallowance of a secured portion of a proof of claim filed by the Crown on behalf of the Canada Revenue Agency (CRA) and the costs award against it. The CRA registered three judgments totalling over $1 million for unremitted income tax and GST against title to the property of the bankrupt prior to his voluntary assignment into bankruptcy in 2016. Other judgments were registered against title to the property prior to the Crown’s registration. None of the unsecured creditors who registered the other judgments filed a proof of loss....