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30 Oct 09

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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Law BIA secured creditor Crown

  • deemed trusts intended to secure GST claims are ineffective in bankruptcy
    situations
02 Sep 09

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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Law disclosure prosecution Federal-Provincial Immunity Crown

  • 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...
17 Jun 09

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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Law Crown liability

  • 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...
23 Dec 08

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

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Law agent principal Crown

09 Oct 08

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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Law Crown Duty-of-Care Negligence

  • [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...
22 Sep 08

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)]

www.canlii.org/...1979canlii2.html - Preview

Law Bankruptcy Priority Crown

  • 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.

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Law Crown secured priority BIA property tax

  • [4]     
            
    The land owned by Hemlock Valley
    Resorts Inc. was subject to taxation under the Taxation (Rural Area)
    Act
    , R.S.B.C.
    1996, c. 448.  As of October 17, 2007, $68,189.20 remained owing for taxes,
    penalty and interest under that Act.
15 Sep 08

Canada (Attorney General of) v. Vecchio, 1991 CanLII 476 (BC S.C.)

  • "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)

  • 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
12 Sep 08

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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Law bankruptcy crown Secured Creditor priority

  • 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:
05 Sep 08

In re The Bankruptcy of General Fireproofing Co. of Canada Ltd., 1937 CanLII 2 (S.C.C.)

  • 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
29 Aug 08

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)

www.canlii.org/...1988canlii143.html - Preview

Law Crown Agent Secured Creditor immunity bankruptcy crown priority

  • 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...
27 Aug 08

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.

www.canlii.org/...2008oncj366.html - Preview

Law Costs Crown Agent

  • she was consenting to a refraining order being issued
  • [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...
18 Aug 08

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

www.bcli.org/...Lrc57text.html - Preview

Law Bankruptcy Crown Secured Creditor

    • 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



      1. the Crown is not able to choose its debtors, particularly in regard to
        taxation; and
      2. 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



      1. the Crown is not able to choose its debtors, particularly in regard to
        taxation; and
      2. the necessity to protect the reserves of the Crown and thereby maintain the
        financial stablility of the government
  • 10 more annotations...

Christian Brothers of Ireland in Canada (Re) [2004] O.J. No. 359

  •  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.)

  • 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

www.canlii.org/...1995canlii3598.html - Preview

Law Crown immunity

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

www.canlii.org/...1992canlii3607.html - Preview

Law Crown Immunity CCAA

  • 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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