Her Majesty the Queen v. Gallagher Leblanc Ltée, [1981] CTC 7, 80 DTC 6402 -- text
Marceau, J [TRANSLATION]:—A certificate in accordance with subsection 223(2) of the Income Tax Act filed in the registry of the Court on August 14, 1978, establishing that defendant owed Her Majesty a sum of over $17,000. The