The Saskatchewan Court of Queen's Bench had no jurisdiction to make a determination as to who had the right to funds already paid to Revenue Canada pursuant to s. 224 demand.
The Saskatchewn Court of Queen's Bench was not bound by a decision of the Alberta Court of Appeal in respect of which the Supreme Court of Canada had refused to give leave to appeal, in light of the principle that a refusal to grant leave is not a disposal of the case on its merit.
Wright, J. refused to follow the decision of the Alberta Court of Appeal in Lloyds Bank v. International Warranty Co. Ltd., and found that s. 224(1.3) was effective to give the Crown priority over a secured creditor.
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