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Quebec (Deputy Minister of Revenue) v. Nolisair International Inc. (Trustee of); Sécurité Saglac (1992) Inc. (Trustee of) v. Quebec (Deputy Minister of Revenue), [1999] 1 S.C.R.  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) 


File No.:  26272.

 

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] 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] 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//

 

1                                   The CourtIn 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.

 

2                                   In 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. 

 

 

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