Law360 Canada ( May 9, 2018, 8:42 AM EDT) -- Appeal by a company, HPCB-Online, from a review under s. 100 of the Bankruptcy and Insolvency Act of its purchase of book inventory from a related bankrupt company; cross-appeal by creditors of the bankrupt business from the review. Prior to being assigned into bankruptcy, the bankrupt, Half Price Computer Books (HPCB), sold a portion of its inventory to HPCB-Online, which was a related company. HPCB’s creditors then had the sale reviewed under the Bankruptcy and Insolvency Act. The reviewing judge determined that HPCB-Online bought the inventory for less than fair market value and ordered that it pay the creditors the difference. On this appeal, HPCB-Online sought to set aside this order and argued that the reviewing judge did not properly assess the property’s fair market value. The creditors cross-appealed seeking judgment against the appellants and argued that the reviewing judge was required to accept the trustee’s opinion regarding the value of the property’s worth....