Attorney General of Canada v. Caisse Desjardins de Limoilou, 2020 QCCA 1612

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Summaries

Summary Under

a mortgagee’s prescribed security interest was reduced under Reg. 2201(2)(a) by the shareholders’ guarantee

On July 15, 2014, the date on which by a corporation ("Chambois") failed to remit source deductions that were due under the Income Tax Act (the...

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Summary Under

Regulation did not violate “the rule prohibiting the granting of pure discretion by Regulation”

Reg. 2201 provided a carve-out, from the super-priority of the Crown under ITA ss. 227(4) and (4.1) regarding unremitted source deductions and...

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