A Plan of Arrangement made under the Companies' Creditor Arrangements Act (CCAA) allows for insolvent companies to restructure and reorganize and to continue as viable entities. Plans of Arrangement under the CCAA are for larger, complex insolvencies and require a minimum debt of $5,000,000. Restructuring may include downsizing of operations or divestiture of segments of a business. It typically includes extended payment terms designed for the continuation of the debtor's business.

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