The respondent bank filed a petition in bankruptcy and applied for the appointment of an interim receiver against the appellants, who operated a dairy farming business as a registered partnership.
The appellants objected, arguing that as a farming operation, they were exempt under section 30 of the Bankruptcy Act, which protects 'individuals' engaged solely in farming.
The Supreme Court of Canada held that the deliberate legislative change from 'persons' to 'individuals' in the Act meant that the exemption applies only to individual operators, not to partnerships or corporations.
The appeal was dismissed.
