Société nationale de fiducie v. Quebec (Deputy Minister of Revenue), [1991] 1 S.C.R. 907

Deputy Minister of Revenue of Quebec Appellant

v.

Société nationale de fiducie Respondent

and

National Bank of Canada Intervener

Indexed as: Société nationale de fiducie v. Quebec (Deputy Minister of Revenue)

File No.: 21842.

1991: May 10.

Present: Lamer C.J. and La Forest, L'Heureux‑Dubé, Sopinka and Gonthier JJ.

on appeal from the court of appeal for quebec

Taxation ‑‑ Trustee ‑‑ Trustee realizing on security provided for in trust deed without notifying Ministère du Revenu ‑‑ Notice of assessment sent to trustee ‑‑ Whether trustee appointed pursuant to Special Corporate Powers Act one of the persons provided for in s. 14 of the Act respecting the Ministère du Revenu ‑‑ Special Corporate Powers Act, R.S.Q., c. P‑16 ‑‑ Act respecting the Ministère du Revenu, R.S.Q., c. M‑31, s. 14.

Statutes and Regulations Cited

Act respecting the Ministère du Revenu, R.S.Q., c. M‑31, s. 14 [am. 1980, c. 11, s. 66].

Special Corporate Powers Act, R.S.Q., c. P‑16.

APPEAL from a judgment of the Quebec Court of Appeal, 1990 CanLII 3219 (QC CA), [1990] R.J.Q. 92, reversing a judgment of the Provincial Court, [1986] R.D.F.Q. 232. Appeal dismissed.

Pierre Séguin and Yves Ouellette, for the appellant.

Alain Robichaud and Gilles Godin, Q.C., for the respondent.

Pierre Lepage and Laurent M. Themens, for the intervener.

English version of the judgment of the Court delivered orally by

Lamer C.J. ‑‑ The appeal is dismissed with costs. We are all in agreement with LeBel J.A. of the Quebec Court of Appeal, for the reasons he gives in his judgment, that a trustee appointed pursuant to the Special Corporate Powers Act, R.S.Q., c. P‑16, is not one of the persons provided for in s. 14 of the Act respecting the Ministère du Revenu, R.S.Q., c. M‑31, as worded at the time of the notice of assessment in this case.

It is therefore not necessary for us to consider the scope of the words "payable out of" found in s. 14.

Judgment accordingly.

Solicitors for the appellant: Ouellette, Desruisseaux, Veillette, Montréal.

Solicitors for the respondent: de Granpré, Godin, Montréal.

Solicitors for the intervener: McCarthy, Tétrault, Montréal; Leduc, LeBel, Montréal.