Canada (Attorney General) v. National Bank of Canada, 2004 DTC 6527, 2004 FCA 92 -- summary under Subsection 227(4.1)

By services, 28 November, 2015

The respondents, who seized and sold movable property secured by movable hypothecs, were required to comply with a demand made upon them to pay over amounts equal to the unpaid source deductions at the time of such sale given that they should be considered to be secured creditors rather than third party purchasers.

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