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Canada Case Law

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Tax 2020 FC 490

Canada (National Revenue) v. Boily

The Federal Court held that Boily’s sale of co-owned immovable property and assignment of sale proceeds to Luce Paquet were unenforceable against the Crown.

  • Paulian action
  • Unenforceability of transfers
  • Charging order
  • Insolvency
  • Assignment of sale proceeds
  • Costs
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Corporate law 2015 NSSC 231

Molhant Proost v. Ferncroft Equities Ltd.

Because Mr. Bunford advanced unfounded, reprehensible allegations and engaged in deliberate abuses of process — including withdrawing contests, discontinuing applications, refiling actions for the same relief, failing to comply with disclosure orders, and pursuing contemporaneous litigation in Belgium to avoid adjudication — the conduct crossed the exceptional threshold for solicitor and client costs; accordingly he must fully indemnify Ms. Molhant Proost and Marie‑Claude Bunford for their legal expenses in the captioned proceedings, to be taxed by an adjudicator; the claim for indemnity agai…

  • Share transfer recognition
  • Shareholder oppression
  • Constructive trust
  • Abuse of process
  • Solicitor and client costs (full indemnity)
  • Disclosure obligations
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Tax 2007 FC 1253

Déziel (Re)

Federal Court assessment officer held that costs could be assessed despite an appeal, and allowed the bill of costs in part, fixing the total at $16,370.88.

  • Excise tax act
  • Paulian action
  • Assessment of costs
  • Tariff b
  • Assessment-of-costs
  • Federal-court
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Tax law 2006 FC 1481

Canada (Finance) v. Déziel

La Cour fédérale accueille une action paulienne et déclare inopposable à la Couronne la donation de douze immeubles faite à Fiducie Avilla.

  • Paulian action
  • Fraudulent conveyance
  • Enforceability of donations
  • Excise tax act certificates and enforcement
  • Limitation period
  • Presumption of knowledge in land registry
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Bankruptcy and insolvency [1978] 1 SCR 230

Employer’s Liability Assurance Corp. Ltd. v. Ideal Petroleum (1959) Ltd.

La Cour suprême traite de prescription, de suspension du délai et de la date de la faillite en matière de paiements préférentiels, et accueille l’appel en partie.

  • Preferential payments
  • Prescription (statute of limitations)
  • Suspension of prescription (contra non valentem)
  • Composition proposal / proposal to creditors
  • Relation-back of bankruptcy
  • Paulian action
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Bankruptcy and insolvency [1976] 1 SCR 426

Gingras v. General Motors Products of Canada Ltd.

La Cour suprême statue que l’art. 1040 C.c. ne s’applique pas au recours du syndic fondé sur l’art. 64 de la Loi sur la faillite.

  • Preferential payments
  • Paulian action
  • Prescription (limitation)
  • Bankruptcy act s.64
  • Interpretation act s.37(4)
  • Preferential-payments
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Contract [1940] SCR 547

Perras v. Brault

The Supreme Court of Canada held that a deed using a false money consideration was not necessarily simulated where a real and lawful reason for the transfer existed.

  • Simulation of deed
  • Transfer of property
  • Consideration
  • Fraudulent conveyance
  • Paulian action
  • Simulation-of-deed
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.