CVH Investments Ltd., Appellant/Applicant v. The Minister of National Revenue, Respondent/Respondent, [1999] 2 CTC 341

Per curiam:

The appellant sought to argue that the assessment made by the respondent was made against the wrong party, that is that the bankrupt was not the employer of those for whom deductions were to be made. This argument does not appear to have been raised before Blair J. and there is an inadequate factual record for this court to be able to deal with it.

Secondly, the appellant now concedes, we think, appropriately, that s. 224(1.2) of the Income Tax Act gives the respondent priority over the appel- tant’s unsecured interests. Blair J. reached this conclusion for reasons with which we completely agree.

The third argument is that the respondent’s failure to pursue its claim in the bankruptcy proceedings prevented it from proceeding with its assessment. For the reasons given by Blair J., this argument also fails.

The appeal must therefore be dismissed with costs.

Appeal dismissed.