Quebec (Deputy Minister of Revenue) v. Nolisair International Inc. (Trustee of); Sécurité Saglac (1992) Inc. (Trustee of) v. Quebec (Deputy Minister of Revenue), 1999 CanLII 682 (SCC), [1999] 1 SCR 759
Richter & Associés Inc. Appellant
v.
The Deputy Minister of Revenue of Quebec Respondent
and
The Attorney General of Canada Mis en cause
and between
Tremblay & Compagnie, syndics et gestionnaires ltée Appellant
v.
The Deputy Minister of Revenue of Quebec Respondent
and
The Attorney General of Canada Mis en cause
Indexed as: Quebec (Deputy Minister of Revenue) v. Nolisair International Inc. (Trustee of); Sécurité Saglac (1992) Inc. (Trustee of) v. Quebec (Deputy Minister of Revenue)
1999: April 22; 1999: April 29.
Present: Lamer C.J. and L’Heureux‑Dubé, Gonthier, Cory, McLachlin, Iacobucci, Major, Bastarache and Binnie JJ.
on appeal from the court of appeal for quebec
Bankruptcy ‑‑ Creditors ‑‑ Provincial Crown ‑‑ Deductions at source ‑‑ Deemed trust.
APPEAL from a judgment of the Quebec Court of Appeal in the matter of the bankruptcy of Nolisair International Inc., 1997 CanLII 10022 (QC CA), [1997] R.J.Q. 2433, [1997] R.D.F.Q. 96, 98 D.T.C. 6153, 155 D.L.R. (4th) 58, [1997] Q.J. No. 2972 (QL), reversing a decision of the Superior Court, [1994] R.J.Q. 733, [1994] R.D.F.Q. 63, 42 C.B.R. (3d) 65, [1994] Q.J. No. 1201 (QL). Appeal allowed.
APPEAL from a judgment of the Quebec Court of Appeal in the matter of the bankruptcy of Sécurité Saglac (1992) Inc., 1997 CanLII 10026 (QC CA), [1997] R.J.Q. 2448, [1997] R.D.F.Q. 110, 98 D.T.C. 6142, [1997] Q.J. No. 3097 (QL), affirming a decision of the Superior Court, [1994] R.J.Q. 95, [1994] R.D.F.Q. 43. Appeal allowed.
Eugène Czolij and Patrice Benoit, for the appellants.
René Bourassa and François Marcoux, for the respondent.
English version of the judgment delivered by
//The Court//
1The Court – In the matter of the bankruptcy of Nolisair International Inc.,
the appeal is allowed essentially for the reasons given by Fish J.A. of the Quebec Court of Appeal, the judgment of the Court of Appeal is set aside and the judgment rendered by Durand J. of the Superior Court is restored with costs throughout.
2In the matter of the bankruptcy of Sécurité Saglac (1992) Inc., the appeal is allowed essentially for the reasons given by Fish J.A. of the Quebec Court of Appeal, the judgment of the Court of Appeal is set aside and judgment is rendered in accordance with the conclusions of Fish J.A., the whole with costs throughout.
Appeals allowed with costs.
Solicitors for the appellants: Desjardins Ducharme Stein Monast, Montréal.
Solicitors for the respondents: Veillette & Associés, Montréal.