Caisse populaire Desjardins de l'Est de Drummond v. Canada, 2009 DTC 5951, 2009 SCC 29, [2009] 2 SCR 94 -- summary under Subsection 224(1.4)

After finding that the Caisse had a security interest in a term deposit of its customer (Canvrac) with the Caisse, the Court found that the proceeds of the term deposit were available to the Crown to discharge all the outstanding income tax (and employment insurance premiums) deducted at source by Canvrac, whether the unremitted deductions occurred before or after the creation of the security interest and until the date that the Caisse realized on its security.