The appellants challenged a judgment upholding a municipality's distraint of chattels for unpaid taxes.
The Court of Appeal held the motion judge was entitled to find that the taxpayer had at least constructive possession of the chattels at the time of distraint, notwithstanding that the taxpayer had vacated the premises where they were kept.
The court further held that the sale of the chattels occurred before the taxpayer's bankruptcy, rendering the Bankruptcy and Insolvency Act and the cited appellate authority inapplicable.
The appeal was dismissed.
