2 total
Crown's deemed trust for unremitted retail sales tax has priority over a registered second mortgage.
Following a power of sale by the first mortgagee, surplus funds were paid into court.
The second mortgagee and the Ministry of Finance both brought motions claiming priority to the surplus funds.
The Ministry claimed priority for unremitted retail sales tax collected by the mortgagors.
The court held that the deemed trust provisions under section 22 of the Retail Sales Tax Act gave the Ministry priority over all other security interests, including the registered second mortgage.
The Ministry was awarded its claim from the surplus funds, with the balance to the second mortgagee.
Board issued a procedural order setting disclosure deadlines ahead of a liquor licence suspension hearing.
A pre-hearing conference was held regarding a Notice of Proposal to suspend the liquor licence of Landmark Restaurant.
The Board issued a procedural order directing both the Licensee and the Registrar to complete their disclosure, including witness lists and evidence summaries, ten days prior to the scheduled hearing date.
