Deloitte, Haskins & Sells Ltd, Trustee of Pheonix v. Bank of Nova Scotia, 89 DTC 5355, [1989] 1 CTC 442 (Sask. C.A.) -- summary under Paragraph 146(2)(c.3)

After finding that a general assignment of book debts made by the bankrupt in favour of a bank was not intended to cover his RRSP, Sherstobitoff J.A. stated that "if the parties did intend that the assignment cover the RRSP, they acted in violation of s. 146. To that extent, the assignment would have been illegal and therefore unenforceable."