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CanLII - 2009 SCC 49 (CanLII)
When a supplier goes bankrupt, the tax authorities do not own GST and QST amounts that have been collected but not remitted or are collectible at the time of the bankruptcy. Instead, they have an unsecured claim against the supplier.
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deemed trusts intended to secure GST claims are ineffective in bankruptcy
situations
Law Society of Upper Canada v. Canada (Attorney General), 2008 CanLII 1666 (ON S.C.)
RCMP prosecution brief must be disclosed to LSUC investigators
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A police officer investigating a crime is not acting as a government
functionary or as an agent of anybody. He or she occupies a public office
initially defined by the common law and subsequently set out in various statutes -
[14] The Crown does not have a
simple proprietary right in disclosure materials. [4] In
R. v. Stinchcombe 1991 CanLII 45 (S.C.C.), [1991] 3 S.C.R. 326
the court set out the Crown’s duty to disclose to the defence all material
evidence, and noted at page 331, “the fruits of the investigation” in possession
of the Crown “are not the property of the Crown for use in securing a
conviction, but the property of the public to be used to ensure that justice is
done.” - 5 more annotations...
Leclair v. Ontario (Attorney General), 2008 CanLII 32834 (ON S.C.)
C.A. We agree with the Master’s conclusion. In our view, it accords with the principles set forth by this court in Mattick Estate v. Ontario (Minister of Health), [2001] O.J. No. 21 http://www.canlii.org/en/on/onca/doc/2009/2009onca470/2009onca470.html
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it is not necessary to identify every person that might have been be involved
nor is it necessary to specify that litigation is contemplated or that a
particular cause of action is being considered. It is sufficient to
identify the “occasion’. -
While there is no doubt that the investigation conducted by the police and/or a
pathologist plays an integral part of a decision made by the Crown Attorney to
prosecute an individual, they are distinct events - 3 more annotations...
Canada (Attorney General) v. Davis Pontiac Buick GMC (Medicine Hat) Ltd., 2008 FCA 378 (CanLII)
where an agency relationship exists, the procurement actions of the agent including the awarding of the contract are, as a matter of law, the actions of the principal and not the actions of the agent
Attis v. Canada (Health), 2008 ONCA 660 (CanLII)
this is a case where Health Canada acted within its mandate in exercising its discretion regarding the enforcement of its regulatory regime. It had no interaction with the appellants in the course of that role. In those circumstances, in my view, the motion judge correctly concluded that it was plain and obvious that the appellants failed to frame a cause of action capable of establishing proximity.
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[73]
If I am wrong about the absence of a proximate relationship,
I would find that the imposition of a duty of care is negatived in any event
under the second stage of the Anns test by residual policy considerations
reflecting the broad societal and legal implications of imposing a duty of care: -
if regulatory bodies are held liable in negligence, and are required to pay the
complainant’s damages, this could lead to decreased vigilance by the regulated
entity, in this case the manufacturer, importer, and distributor of the
product. - 1 more annotations...
Deputy Minister of Rev. (Que.) v. Rainville, 1979 CanLII 2 (S.C.C.)
Provincially legislated preference for unpaid taxes cannot make the Crown a secured creditor under the BIA. [Also known as Bourgault Estate v. MNR (1979), 30 N.R. 24 (SCC)]
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Its power to legislate concerning the provincial as well as federal Crown
privilege, in the case of bankruptcy, having been established by In re Silver
Brothers Ltd.[10], the
provision clearly indicates its intention to do so and the only question
remaining is as to the scope of the provision -
It is abundantly clear that this was intended to put on an equal footing all
claims by Her Majesty in right of Canada or of a province except in cases where
it was provided otherwise, namely, para. (c), the levy, and para. (h), workmen's
compensation or unemployment insurance assessments and withholdings for income
tax. - 3 more annotations...
Azura Management (Hemlock) Corp. v. Hemlock Valley Resorts Inc., 2007 BCSC 1761 (CanLII)
Provincial rural property tax lien is not secured under BIA. No mention on whether it was registered or not.
No consideration of s. 87(1) but probably, the lien was not registered.
Canada (Attorney General of) v. Vecchio, 1991 CanLII 476 (BC S.C.)
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"There can be no doubt about the general principle that if there are a number
of creditors of equal degree and the Crown is one of them, then subject to
contrary legislation, the Crown is entitled to be paid in priority to the other
creditors: -
However, there are a number of exceptions to the general principle.
- 4 more annotations...
Carbopego-Abastecimento De Combustiveis S.A. v. AMCI Export Corporation; Nova Scotia Power Inc. v. AMCI Export Corporation, 2007 NSSC 118 (CanLII)
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In this case, the applicant is a judgment creditor of AMCI pursuant to the
Creditors’ Relief Act, while NSPI is not. Furthermore, the registration
of notice of the judgment pursuant to s. 2A(1) prevails over any conflicting
provision of the Creditors’ Relief Act, the Judicature Act, or
the Civil Procedure Rules, pursuant to s. 2E
143858 Canada inc. v. Ginsberg Gingras & associés inc., 1994 CanLII 5522 (QC C.A.)
In the result, I conclude that Hydro-Quebec was a secured creditor in the bankruptcy, that since its security was provided in provincial legislation the sole purpose of which was securing a debt due to Hydro-Quebec as an agent of the Crown, and since the security was validly registered prior to the date of the assignment in bankruptcy by the debtor, the claim of Hydro-Quebec remained valid as a secured claim in the bankruptcy.
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Under
the Hydro-Quebec Act (R.S.Q.
ch. H-5),
Hydro-Quebec is an agent of the Crown in right of Quebec (Sec. 13) and
its property is Crown property (Sec. 14). Under Sec. 31(4)
of the Act, Hydro-Quebec had a privilege, for the price of power supplied to a
debtor exploiting an industrial or commercial undertaking, upon the moveable and
immoveable property of its debtor:
In re The Bankruptcy of General Fireproofing Co. of Canada Ltd., 1937 CanLII 2 (S.C.C.)
Chattels case.
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The right is operative notwithstanding the fact that title to the goods and
chattels is claimed by virtue of an execution against the person taxed or that
such title is claimed by purchase, gift, transfer or assignment from the person
taxed, or that such title is claimed by virtue of any assignment or transfer
made for the purpose of defeating distress; and the right is operative also in
certain cases where the title is claimed by relatives
Farm Credit Corp. v. Holowach (Trustee of), 1988 CanLII 143 (AB C.A.)
s. 41 of the Law of Property Act of Alberta which precludes deficiency claims against individuals in foreclosure actions applies to the Crown (and by implication, FCC)
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10. The Corporation is, for all purposes of this Act, an agent of Her Majesty in
right of Canada. -
All parties argued this appeal on the basis that the mortgagee was entitled to
raise any immunity of the federal Crown. - 2 more annotations...
Figliola v. Ontario (Director, Family Responsibility Office), 2008 ONCJ 366 (CanLII)
The case law appears to be clear that an order for costs can be made against the Director of the F.R.O. merely in the face of special and unusual circumstances.
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she was consenting to a refraining order being issued
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[22]
The case law appears to
be clear that an order for costs can be made against the Director of the F.R.O.
merely in the face of special and unusual circumstances. - 4 more annotations...
BCLRC Report on The Crown as Creditor: Priorities and Privileges
The use of the phrase "agent of Her Majesty" is rooted in the early history of the delegation of the Sovereign's executive authority.20 Thus by so describing a public corporation seems to clothe it with the mantle of the prerogative and remove any doubt about its status before the law | the Senate Standing Committee on Constitutional and Legal Affairs of the Parliament of the Commonwealth of Australia identified two reasons which, historically, have been advanced to support of Crown priority:2
the Crown is not able to choose its debtors, particularly in regard to taxation; and
the necessity to protect the reserves of the Crown and thereby maintain the financial stablility of the government / The Committee concluded that "while it is apparent that these reasons were once valid, it is clear that they no longer have the same force."3 These reasons also failed to persuade the Scottish Law Commission that the Crown should continue to enjoy some degree of priority over other creditors of a bankrupt
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- the Crown is not able to choose its debtors, particularly in regard to
taxation; and - the necessity to protect the reserves of the Crown and thereby maintain the
financial stablility of the government
the Senate Standing Committee on Constitutional and Legal Affairs of the
Parliament of the Commonwealth of Australia identified two reasons which,
historically, have been advanced to support of Crown priority:2 - the Crown is not able to choose its debtors, particularly in regard to
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- the Crown is not able to choose its debtors, particularly in regard to
taxation; and - the necessity to protect the reserves of the Crown and thereby maintain the
financial stablility of the government
the Senate Standing Committee on Constitutional and Legal Affairs of the
Parliament of the Commonwealth of Australia identified two reasons which,
historically, have been advanced to support of Crown priority:2 - the Crown is not able to choose its debtors, particularly in regard to
- 10 more annotations...
Christian Brothers of Ireland in Canada (Re) [2004] O.J. No. 359
Equitable subordination
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¶ 86 Crown
priority is a vestige of the prerogative powers of the Crown, which arise at
common law. In essence, it provides that "when the rights of the Crown come in
conflict with the right of a subject in respect to payment of debts of equal
degree, the right of the Crown must prevail": -
It is argued that Crown priority can only be defeated either by statutory
abolition or by demonstrating that the nature of the debt held by the Crown is
of a lesser degree than that of the other creditors. - 22 more annotations...
Ontario v. Fine's Flowers Ltd., 1993 CanLII 967 (ON C.A.)
Overtaken by amendment to CCAA
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It is conceded that there is no specific provision in the Act binding the
Crown.
Syndicat professionnel des ingénieurs d'Hydro-Québec v. Hydro-Québec ( C.A. ), 1995 CanLII 3598 (F.C.A.)
Hydro-Québec had not waived its immunity by signing a collective agreement with employees working in the nuclear power industry and by obtaining authority to operate its nuclear plant from the Atomic Energy Control Commission. There was not a sufficiently close nexus between the benefit received by Hydro-Québec in obtaining an operating licence and the duty of being subject to the Board's jurisdiction as regards Part I of the Canada Labour Code
Canada (Procureur général) c. Entreprises Jean Mercier ltée, 1992 CanLII 2914 (QC C.A.)
French only.
Québec (Société des alcools) c. Steinberg inc., 1992 CanLII 3607 (QC C.A.)
Necessary Implication: The Crown may be bound, as has often been said, "by necessary implication". If, that is to say, it is manifest from the very terms of the statute, that it was the intention of the legislature that the Crown should be bound, then the result is the same as if the Crown had been expressly named
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This appeal raises once more the question of whether, in the light of section 17
of the Interpretation Act (Statutes of Canada, Chapter I-21), a statute is
binding on an agent of the Crown -
Three points of law are clear after AGT which may not have been clear before:
(1) Section 17 of the Interpretation Act applies to the Crown in right of a
province as well as in right of Canada; (2) the immunities and privileges of an
agent of the Crown are the same as those of the Crown; (3) there is no
"commercial activities exception" to Crown immunity. - 8 more annotations...
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