Majority
English version of the judgment of the Court delivered orally by
Lamer C.J.
Lamer C.J. ‑‑ The appeal is dismissed with costs. We are all in agreement with LeBel J.A. of the Quebec Court of Appeal, for the reasons he gives in his judgment, that a trustee appointed pursuant to the Special Corporate Powers Act, R.S.Q., c. P‑16, is not one of the persons provided for in s. 14 of the Act respecting the Ministère du Revenu, R.S.Q., c. M‑31, as worded at the time of the notice of assessment in this case.
It is therefore not necessary for us to consider the scope of the words "payable out of" found in s. 14.
Judgment accordingly.
Solicitors for the appellant: Ouellette, Desruisseaux, Veillette, Montréal.
Solicitors for the respondent: de Granpré, Godin, Montréal.
Solicitors for the intervener: McCarthy, Tétrault, Montréal; Leduc, LeBel, Montréal.
Statutes and regulations cited
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Unresolved citations
- s. 14