Jessica Caplan

The Canada Revenue Agency (CRA) obtained a jeopardy order under the Income Tax Act to collect a tax debt from a corporation on the eve of its receivership.

The CRA garnished funds from the corporation's bank account.

The corporation was subsequently declared bankrupt.

The trustee in bankruptcy brought a motion seeking the return of the garnished funds, arguing the jeopardy order conflicted with the priority scheme in the Bankruptcy and Insolvency Act (BIA).

The Court of Appeal dismissed the trustee's appeal, holding that the motion was an impermissible collateral attack on the Federal Court's jeopardy order.

Furthermore, the garnishment was a completely executed process prior to bankruptcy under s. 70(1) of the BIA, and the CRA's actions did not constitute an improper Crown priority or inequitable conduct.

Dr. Levman, a veterinarian, appealed a ruling by the Executive Director that prohibited any horse he treated from racing in Ontario.

The ruling was based on Dr. Levman purchasing unapproved and improperly labelled drugs from an unauthorized source and using them on racehorses.

The Commission upheld the ruling, finding that Dr. Levman prioritized his convenience and clients' demands over regulatory compliance and horse safety.

However, the Commission amended the penalty from a lifetime ban to a four-year suspension, ending September 24, 2009, noting his cooperation and lesser involvement compared to other veterinarians in similar cases.