Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
33239
Century Services Inc. v. Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada
(British Columbia) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2011-01-04 | Appeal closed | |
| 2010-12-17 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2010-12-17 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2010-12-16 |
Judgment on the appeal rendered, CJ Bi LeB De F Abe Cha Ro Cro, The appeal from the judgment of the Court of Appeal for British Columbia (Vancouver), Number CA036474, 2009 BCCA 205, dated May 7, 2009, heard on May 11, 2010, is allowed, Abella J. dissenting. The decision of the Court of Appeal is set aside and the judgment of the Supreme Court of British Columbia dated September 3, 2008, is restored. Costs are awarded for this appeal and the appeal in the court below. Allowed, with costs |
|
| 2010-06-30 | Supplemental document, Book of Authorities Vol. I & II (sent to the judges July 5/10), Completed on: 2010-06-30 | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2010-06-30 | Supplemental factum, (See letter sent by the Court June 3/10) (sent to the judges July 5/10), Completed on: 2010-06-30 | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2010-06-30 | Supplemental document, Book of Authorities (sent to the judges July 5/10), Completed on: 2010-06-30 | Century Services Inc. |
| 2010-06-30 | Supplemental factum, (See letter sent by the Court June 3/10) (sent to the judges July 5/10), Completed on: 2010-06-30 | Century Services Inc. |
| 2010-06-03 | Correspondence (sent by the Court) to, all parties by fax and by mail re: further submissions requested, any additional written material shall be filed by Wednesday, June 30, 2010, and shall not exceed 10 pages. | |
| 2010-05-28 | Transcript received, (58 pages) | |
| 2010-05-11 | Judgment reserved OR rendered with reasons to follow | |
| 2010-05-11 |
Hearing of the appeal, 2010-05-11, CJ Bi LeB De F Abe Cha Ro Cro Judgment reserved |
|
| 2010-05-11 | Acknowledgement and consent for video taping of proceedings, All parties consented | |
| 2010-05-11 | Respondent's condensed book, Filed in Court | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2010-05-11 | Appellant's condensed book, Filed in Court | Century Services Inc. |
| 2010-04-23 | Appeal perfected for hearing | |
| 2010-04-21 | Respondent's book of authorities, (2 volumes), Completed on: 2010-04-21 | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2010-04-21 | Respondent's record, Completed on: 2010-04-21 | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2010-04-21 | Respondent's factum, Completed on: 2010-04-21 | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2010-04-21 | Notice of appearance, Gordon Bourgard, David Jacyk and Michael Lema will be appearing | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2010-04-19 | Notice of appearance, Mary I.A. Buttery, Owen J. James, Matthew J.G. Curtis will be appearing, Ms. Buttery will make oral arguments. | Century Services Inc. |
| 2010-03-12 | Notice of hearing sent to parties | |
| 2010-03-12 |
Appeal hearing scheduled, 2010-05-11, (start time 9:30 a.m.) Judgment reserved |
|
| 2010-02-26 | Appellant's book of authorities, 12 copies (2 volumes), Completed on: 2010-02-26 | Century Services Inc. |
| 2010-02-26 | Appellant's record, Completed on: 2010-02-26 | Century Services Inc. |
| 2010-02-26 | Appellant's factum, Completed on: 2010-02-26 | Century Services Inc. |
| 2010-02-26 | Correspondence received from, Owen James dated February 25, 2010. Re: Ted LeRoy Trucking Ltd., 383838 B.C. Ltd. and PricewaterhouseCoopers Inc., in his capacity as Monitor are no longer active in this appeal | Century Services Inc. |
| 2009-12-04 | Notice of appeal, Completed on: 2009-12-04 | Century Services Inc. |
| 2009-11-10 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2009-11-06 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2009-11-06 | Judgment on leave sent to the parties | |
| 2009-11-05 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Court of Appeal for British Columbia (Vancouver), Number CA036474, 2009 BCCA 205, dated May 7, 2009, is granted with costs in the cause. Granted, with costs in the cause |
|
| 2009-10-05 | Correspondence (sent by the Court) to, E. Van Bemmel from Gowlings by e-mail in response to his e-mail with respect to Ted Leroy Trucking Ltd. not participating in this matter. | |
| 2009-09-21 | All materials on application for leave submitted to the Judges, CJ Abe Ro | |
| 2009-08-28 | Respondent's response on the application for leave to appeal, Completed on: 2009-08-28 | Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada |
| 2009-07-07 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2009-07-06 | Application for leave to appeal, Completed on: 2009-07-06 | Century Services Inc. |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Century Services Inc. | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada | Respondent | Active |
Counsel
Party: Century Services Inc.
Counsel
Owen J. James
Matthew J.G. Curtis
15th Floor, The Grosvenor Building
1040 West Georgia Street
Vancouver, British Columbia
V6E 4H8
Telephone: (604) 687-4460
FAX: (604) 683-5214
Email: mary.buttery@fmc-law.com
Agent
1420 - 99 Bank Street
Ottawa, Ontario
K1P 1H4
Telephone: (613) 783-9600
FAX: (613) 783-9690
Email: scott.mclean@fmc-law.com
Party: Attorney General of Canada on behalf of Her Majesty the Queen in Right of Canada
Counsel
Kirat Khalsa
Gordon Bourgard
900 - 840 Howe Street
Vancouver, British Columbia
V6Z 2S9
Telephone: (604) 666-0649
FAX: (604) 666-2214
Email: david.jacyk2@justice.gc.ca
Agent
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
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Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Legislation - Interpretation - Taxation - Goods and services tax - Judgments and orders - Stay of proceedings - Bankruptcy and insolvency - Trusts - Deemed trust - Debtor and creditor - Amount collected by a debtor from third parties for goods and services tax, but not yet remitted to the Receiver General, subject to deemed trust under s. 222 of the Excise Tax Act, R.S.C. 1985, c. E-15, as amended during attempt to restructure under the Companies’ Creditors Arrangement Act, R.S.C. 1985, c. C-36, as amended - Is a CCAA court’s discretion under s. 11 of the CCAA circumscribed where a company’s restructuring efforts have “come to an end” and a bankruptcy filing is imminent? - Is there a temporal restriction in s. 222(1.1) of the ETA? - Were the GST funds subject to an actual or express trust at common law as a result of the order of the chambers judge pronounced April 29, 2008?
A trucking company (the “Debtor”) commenced proceedings under the Companies’ Creditors Arrangement Act to restructure its affairs. The Debtor had collected the sum of $305,202.30 in GST funds but had not yet remitted it to the Receiver General. The Supreme Court of British Columbia approved a distribution of sales proceeds by the Debtor, subject to the $305,202.30 being held in trust by a monitor. When the restructuring failed, the Debtor successfully applied for leave to assign itself into bankruptcy. The Crown applied simultaneously for an order that the monies held in trust be paid to the Receiver General.
Lower court rulings
Supreme Court of British Columbia
S078473
Crown application for payment of GST monies, dismissed
Court of Appeal for British Columbia (Vancouver)
CA036474, 2009 BCCA 205
Appeal allowed
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
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Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
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