Deputy Sheriff Peter Holmes v. Her Majesty the Queen in Right of Canada and the Royal Bank of Canada and the Director of Employment Standards., [1992] 2 CTC 427 -- text
Lambert, J. (Carrothers, J. concurring):—There are two principal issues in this appeal: the first relates to the validity and priority of a seizure and sale of property by a deputy sheriff acting on a writ of fieri facias