Lloyds Bank Canada v. International Warranty Co. Ltd., 89 DTC 5279, [1989] 1 CTC 401 (Alta. Q.B.), rev'd (1989), 60 DLR (4th) 272 (Alta CA) -- text

McDonald J.:—This is an application made to determine the entitlement to certain moneys of a debtor, International Warranty Company Ltd. ("I.W."). The contest is between Lloyds Bank ("the bank") the holder of an assignment of book debts made by I.W.

Pages

Subscribe to Tax Interpretations RSS