SUPREME COURT OF CANADA

Date : 20120112 Docket : 33878

Between:

Toronto-Dominion Bank

Appellant

and

Her Majesty The Queen

Respondent

Official English Translation

Coram : LeBel, Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ.

Reasons for Judgment : (para. 1)

LeBel J. (Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ. concurring)

Toronto-Dominion Bank v . Canada, 2012 SCC 1, [2012] 1 S.C.R. 3

Toronto-Dominion Bank Appellant

v.

Her Majesty The Queen Respondent

Indexed as: Toronto-Dominion Bank v . Canada

2012 SCC 1

File No.: 33878.

2012: January 12.

Present: LeBel, Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ.

on appeal from the federal court of appeal

Taxation — Administration and enforcement — Bankruptcy and Insolvency — Immunity from seizure — Requirement to pay sent by Minister of Revenue to bank where tax debtor held account — Tax debtor subsequently filing notice of proposal under Bankruptcy and Insolvency Act — Subsequent notice of proposal not having precedence over requirement to pay — Excise Tax Act, R.S.C. 1985, c. E-15, s. 317(3) — Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3, ss. 69 , 70 .

APPEAL from a judgment of the Federal Court of Appeal (Blais, Noël and Trudel JJ.A.), 2010 FCA 174 , 405 N.R. 282, 325 D.L.R. (4th) 174, 69 C.B.R. (5th) 190, 2010 GTC 1057 (p. 1844), [2010] G.S.T.C. 99, [2010] F.C.J. No. 878 (QL), 2010 CarswellNat 2936, affirming a decision of Angers J., 2009 TCC 522 , [2010] G.S.T.C. 16, 2010 G.T.C. 28 (p. 167), [2009] T.C.J. No. 465 (QL), 2009 CarswellNat 4941. Appeal dismissed.

Éric Potvin and André Rousseau , for the appellant.

Christian Boutin and Pier-Olivier Julien , for the respondent.

English version of the judgment of the Court delivered orally by

[ 1 ] LeBel J. ― We agree with the reasons of Noël J.A. of the Federal Court of Appeal ( 2010 FCA 174 , 405 N.R. 282). The appeal is accordingly dismissed without costs.

Judgment accordingly.

Solicitors for the appellant: Lapointe Rosenstein Marchand Melançon, Montréal.

Solicitors for the respondent: Larivière Meunier, Québec.