Case information
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37999
1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust v. Agence du revenu du Québec
(Quebec) (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) |
|---|---|---|
| 2020-09-29 | Appeal closed | |
| 2020-02-14 | Discontinuance of the bill of costs, (by email) | Agence du revenu du Québec |
| 2019-12-12 | Bill of costs, (Letter Form), Completed on: 2019-12-12 | Agence du revenu du Québec |
| 2019-06-28 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2019-06-28 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2019-06-27 |
Judgment on the appeal rendered, CJ Abe Mo Ka Ga Côt Br Row Mar, The appeal from the judgment of the Court of Appeal of Quebec (Montréal), Number 500-09-025203-159, 2018 QCCA 8, dated January 8, 2018, heard on January 22, 2019, is dismissed with costs. Dismissed, with costs |
|
| 2019-02-06 | Transcript received, 84 pages | |
| 2019-01-22 | Judgment reserved OR rendered with reasons to follow | |
| 2019-01-22 | Respondent's condensed book, (Book Form), 14 copies (submitted in Court) | Agence du revenu du Québec |
| 2019-01-22 | Appellant's condensed book, (Book Form), 14 copies (submitted in Court) | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2019-01-22 |
Hearing of the appeal, 2019-01-22, CJ Abe Mo Ka Ga Côt Br Row Mar Judgment reserved |
|
| 2019-01-15 | Notice of appearance, (Letter Form), Stéphane Eljarrat and Frédérick Plamondon will be present at the hearing. Mr. Eljarrat will present oral arguments. | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2019-01-15 | Certificate (if inappropriate for a judge to take part in adjudication), (Letter Form) | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2019-01-15 | Notice of change of counsel, (Letter Form), Mr. Stéphane Eljarrat now works for Osler, Hoskin & Harcourt LLP and Frédérick Plamondon is now co-counsel. Mr. Léon Moubayed is no longer co-counsel for the appellant. | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2019-01-11 |
Notice of appearance, (Letter Form), Antoine Lamarre and Christian Lemay will appear before the court. Mr. Lamarre and Mr. Lemay will present oral arguments. |
Agence du revenu du Québec |
| 2018-12-19 | Appeal perfected for hearing | |
| 2018-12-13 | Respondent's book of authorities, (Book Form), Completed on: 2018-12-13 | Agence du revenu du Québec |
| 2018-12-13 | Respondent's factum, (Book Form), Completed on: 2018-12-13 | Agence du revenu du Québec |
| 2018-12-06 | Notice of hearing sent to parties | |
| 2018-12-06 |
Appeal hearing scheduled, 2019-01-22, The schedule for serving and filing the material is set as follows: The notice of appeal shall be served and filed on or before August 30, 2018. The appellant’s record, factum and book of authorities, if any, shall be served and filed on or before October 18, 2018. Any person wishing to intervene in this appeal under Rule 55 of the Rules of the Supreme Court of Canada shall serve and file a motion for leave to intervene on or before November 15, 2018. The appellant and respondent shall serve and file their responses, if any, to the motions for leave to intervene on or before November 20, 2018. Replies to any responses to the motions for leave to intervene shall be served and filed on or before November 22, 2018. Any intervener granted leave to intervene under Rule 59 of the Rules of the Supreme Court of Canada shall serve and file its respective factum and book of authorities, if any, on or before January 4, 2019. The respondent’s record, factum and book of authorities, if any, shall be served and filed on or before December 13, 2018. Judgment reserved |
|
| 2018-10-18 | Appellant's book of authorities, (Book Form), Completed on: 2018-10-18 | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2018-10-18 | Certificate of counsel (attesting to record), (Letter Form) | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2018-10-18 | Appellant's record, (Book Form), Completed on: 2018-10-18 | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2018-10-18 | Appellant's factum, (Book Form), Completed on: 2018-10-18 | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2018-08-30 | Notice of appeal, (Letter Form), MISSING: proof of service (received 05/09/2018), Completed on: 2018-09-05 | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2018-08-08 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2018-07-27 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2018-07-27 | Judgment on leave sent to the parties | |
| 2018-07-26 |
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 of Quebec (Montréal), Number 500-09-025203-159, 2018 QCCA 8, dated January 8, 2018, is granted with costs in the cause. The schedule for serving and filing materials will be set by the Registrar. Granted, with costs in the cause |
|
| 2018-06-25 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2018-04-13 | Certificate (on limitations to public access), (Letter Form) | Agence du revenu du Québec |
| 2018-04-13 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2018-04-13 | Agence du revenu du Québec |
| 2018-03-15 | Letter acknowledging receipt of a complete application for leave to appeal, FILE OPENED ON MARCH 15, 2018. | |
| 2018-03-09 | Certificate (on limitations to public access), (Letter Form) | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2018-03-09 | Notice of name, (Letter Form) | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
| 2018-03-09 | Application for leave to appeal, (Book Form), (3 volumes), Completed on: 2018-03-09 | 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust |
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 |
|---|---|---|
| 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Agence du revenu du Québec | Respondent | Active |
Counsel
Party: 1068754 Alberta Ltd. as sole trustee of the DGGMC Bitton Trust
Counsel
Frédérick Plamondon
100, rue de la Gauchetière Ouest
Bureau 2100
Montréal, Quebec
H3B 4W5
Telephone: (514) 904-8818
FAX: (514) 904-8101
Email: seljarrat@osler.com
Agent
160 Elgin Street
Suite 2600
Ottawa, Ontario
K1P 1C3
Telephone: (613) 786-0197
FAX: (613) 563-9869
Email: guy.regimbald@gowlingwlg.com
Party: Agence du revenu du Québec
Counsel
Sector D221LC
3 Complexe Desjardins
Montréal, Quebec
H5B 1A7
Telephone: (514) 287-8238
FAX: (514) 285-5348
Email: antoine.lamarre@revenuquebec.ca
Agent
111, rue Champlain
Gatineau, Quebec
J8X 3R1
Telephone: (819) 503-2178
FAX: (819) 771-5397
Email: p.landry@noelassocies.com
Summary
Keywords
Financial institutions - Banks - Taxation - Procedure - Search and seizure - Whether a provincial statute, in and of itself and without any cross-jurisdictional formality, may authorize the administrative seizure of information and documents from an account maintained at a bank branch located in a foreign jurisdiction - Under banking law: (a) the statutory framework that governs seizures on banks; (b) whether a bank branch is deemed an entity distinct from the bank itself for the purpose of all seizures - Tax Administration Act, CQLR, c. A 6.002, s. 39 - Bank Act, S.C. 1991, c. 46, s. 462.
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.
The Agence du revenu du Québec sought bank documents relating to DGGMC, a trust of which 1068754 Alberta Ltd. was the sole trustee. The documents in question were held by a branch of the National Bank of Canada located in Calgary. DGGMC was being audited under Quebec’s Taxation Act (CQLR, c. I-3) because the Agence suspected that it was required to pay taxes in Quebec. The Superior Court dismissed 1068754 Alberta Ltd.’s application to quash the demand for documents made by the Agence. It found that the demand was not a seizure. In its view, though the demand had to be communicated to the branch of the account under the Bank Act, it was the bank as a whole, not the branch as a separate legal entity, that was notified. The Court of Appeal dismissed 1068754 Alberta Ltd.’s appeal, holding that the demand for documents was a seizure but that it did not have extraterritorial effect under the applicable provision of the Bank Act. Moreover, the Agence had not exceeded its jurisdiction.
Lower court rulings
Superior Court of Quebec
2015 QCCS 1135, 500-17-080929-147
Application by 1068754 Alberta Ltd. contesting formal demand for documents made by Agence du revenu du Québec to bank branch outside Quebec dismissed
Court of Appeal of Quebec (Montréal)
2018 QCCA 8, 500-09-025203-159
Appeal dismissed
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.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
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Related links
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.
Downloadable PDFs
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