Peter A. Vita

The appellants appealed the judgment of the Superior Court of Justice regarding the interpretation of the Income Tax Act and the Supreme Court of Canada's decision in First Vancouver Finance v. Canada.

The Court of Appeal for Ontario dismissed the appeal, expressing substantial agreement with the trial judge's reasons.

Costs were awarded to the respondent in the amount of $8,000.

The Canada Customs and Revenue Agency (CCRA) served a tax debtor and its account debtors with Requirements to Pay for unremitted GST prior to the tax debtor's assignment in bankruptcy.

The appellant, a secured creditor of the tax debtor, argued that the bankruptcy stayed the CCRA's right to receive the payments.

The Court of Appeal dismissed the appeal, holding that under s. 317(3) of the Excise Tax Act, the funds became the property of Her Majesty upon receipt of the Requirement to Pay.

Consequently, the tax debtor had no residual right in the funds, and they did not become the property of the trustee in bankruptcy.

The appellant challenged a summary judgment declaring unconstitutional aspects of the federal political party registration regime.

The court held that the requirement that a political party nominate 50 candidates before qualifying for registered party status did not infringe the right to seek election under s. 3 of the Charter because Parliament could distinguish between parties based on meaningful participation in the electoral process.

However, the court held that provisions preventing candidates of non-registered or deregistered parties from listing party affiliation on the ballot infringed the informational component of the right to vote under s. 3 and were not minimally impairing under s. 1.

The appeal was allowed in part, the broader registration ruling was set aside, and a limited declaration of invalidity regarding ballot identification was issued and suspended for six months.