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Case Study: Teliphone Corp. v. Ernst & Young Inc. 1 This 2019 decision of the British Columbia Court of Appeal was the third in a trio of appeals regarding the topic of disengaging assets owned by insolvent entities subject to a Companies Creditors Arrangement Act ( CCAA ) proceeding from assets owned by other affiliated entities that were not insolvent. It serves as a thorough example of detailing standards of review upon appeal, and the relatively high bar the courts have for reasons presented by a court-appointed Monitor to be deemed inadequate upon appellate review. Facts Ernst and Young served as the court-appointed Monitor of the

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