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 SCR 759 Court SCC Decision date 1999-04-29 Docket 26272 English

PartiesRichter & Associés Inc. Appellant·The Deputy Minister of Revenue of Quebec Respondent·The Attorney General of Canada Mis en cause·Tremblay & Compagnie, syndics et gestionnaires ltée Appellant

Judges Lamer, Antonio; L'Heureux-Dubé, Claire; Gonthier, Charles Doherty; Cory, Peter deCarteret; McLachlin, Beverley; Iacobucci, Frank; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil

Delivered by Majority

On appeal from Quebec

Subjects Bankruptcy and insolvency

Contents

The Court – In 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.

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.