SUPREME
COURT OF CANADA
Between:
Toronto-Dominion
Bank
Appellant
and
Her
Majesty The Queen
Respondent
Official English Translation
Coram : LeBel, Deschamps, Abella, Rothstein, Cromwell, Moldaver and
Karakatsanis JJ.
Reasons
for Judgment :
(para. 1)
|
LeBel J. (Deschamps, Abella, Rothstein,
Cromwell, Moldaver and Karakatsanis JJ. concurring)
|
Toronto-Dominion Bank v. Canada, 2012 SCC 1, [2012] 1 S.C.R.
3
Toronto-Dominion Bank Appellant
v.
Her Majesty The
Queen Respondent
Indexed as: Toronto-Dominion Bank v. Canada
2012 SCC 1
File No.: 33878.
2012: January 12.
Present: LeBel,
Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ.
on appeal from the federal
court of appeal
Taxation
— Administration and enforcement — Bankruptcy and Insolvency — Immunity from
seizure — Requirement to pay sent by Minister of Revenue to bank where tax
debtor held account — Tax debtor subsequently filing notice of proposal under
Bankruptcy and Insolvency Act — Subsequent notice of proposal not having
precedence over requirement to pay — Excise Tax Act, R.S.C. 1985, c. E-15, s.
317(3) — Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3, ss. 69 , 70 .
APPEAL
from a judgment of the Federal Court of Appeal (Blais, Noël and Trudel JJ.A.), 2010
FCA 174, 405 N.R. 282, 325 D.L.R. (4th) 174, 69 C.B.R. (5th) 190, 2010 GTC 1057
(p. 1844), [2010] G.S.T.C. 99, [2010] F.C.J. No. 878 (QL), 2010 CarswellNat
2936, affirming a decision of Angers J., 2009 TCC 522, [2010] G.S.T.C. 16, 2010
G.T.C. 28 (p. 167), [2009] T.C.J. No. 465 (QL), 2009 CarswellNat 4941. Appeal dismissed.
Éric Potvin and André Rousseau, for the appellant.
Christian
Boutin and Pier-Olivier Julien, for the respondent.
English version of the judgment of
the Court delivered orally by
[1] LeBel J. ― We agree with the
reasons of Noël J.A. of the Federal Court of Appeal (2010 FCA 174, 405 N.R. 282).
The appeal is accordingly dismissed without costs.
Judgment accordingly.
Solicitors
for the appellant: Lapointe Rosenstein Marchand Melançon, Montréal.
Solicitors for the respondent: Larivière Meunier, Québec.