This paper covers:
- section 260-5
- securities prior to the PPSA
- quasi-securities
- the PPSA: An overview
- new concepts
- security agreement
- PPS leases
- PMSI whimsy (purchase money security interest)
- security interests and section 260-5 notices
- relevance of security interests generally to income tax
- section 254 and the PPSA
- taxation determination TD 2012/D7
- is a receiver an agent of the debtor?
- obligation to retain “tax which is or will become due”.