The appellant appealed a decision regarding whether a trustee appointed under the Special Corporate Powers Act is required to notify the Minister before realizing on security, pursuant to s. 14 of the Act respecting the Ministère du Revenu.
The Supreme Court of Canada dismissed the appeal, agreeing with the Quebec Court of Appeal that such a trustee is not one of the persons provided for in s. 14 as it was worded at the time of the notice of assessment.
