Docket

37768

Callidus Capital Corporation v. Her Majesty the Queen

(Federal Court) (Civil) (By Leave)

Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.

Proceedings
Date Proceeding Filed By
(if applicable)
2019-12-20 Discontinuance of the bill of costs Callidus Capital Corporation
2019-12-20 Appeal closed
2019-12-20 Correspondence received from, (Letter Form), Geoffrey Langen.
Parties have reached an agreement as to costs and therefore no longer requires taxation of their Bill of Costs.
Callidus Capital Corporation
2019-05-03 Bill of costs, (Letter Form), AMENDED bill of costs filed on 2019-05-06., Completed on: 2019-05-03 Callidus Capital Corporation
2018-11-21 Transcript received, 103 pages.
2018-11-19 Formal judgment sent to the registrar of the court of appeal and all parties
2018-11-19 Judgment on appeal and notice of deposit of judgment sent to all parties
2018-11-16 Judgment on the appeal rendered, CJ Abe Mo Ka Ga Côt Br Row Mar,
The appeal from the judgment of the Federal Court of Appeal, Number A-400-15, 2017 FCA 162, dated July 27, 2017, was heard on November 8, 2018, and the Court on that day delivered the following judgment orally:


GASCON J. — We would allow the appeal for the reasons of the dissenting judge in the Federal Court of Appeal, and reinstate the order of Justice McVeigh of the Federal Court that answered in the affirmative the question of law submitted by the parties, with costs throughout in favour of Callidus Capital Corporation.

The question of law at issue was formulated as follows and assumed the existence of a pre-bankruptcy liability under s. 222 of the Excise Tax Act, R.S.C. 1985, c. E-15 (“ETA”):

Does the bankruptcy of a tax debtor and subsection 222(1.1) of the [ETA] render the deemed trust under section 222 of the ETA ineffective as against a secured creditor who received, prior to the bankruptcy, proceeds from the assets of the tax debtor that were deemed to be held in trust for the Plaintiff?

As a result, as it is not necessary to do so to resolve this appeal, this Court is not commenting, one way or the other, on the scope of the deemed trust or any liability under s. 222 of the ETA prior to bankruptcy.
Allowed, with costs
2018-11-09 Formal judgment sent to the registrar of the court of appeal and all parties
2018-11-09 Judgment on appeal and notice of deposit of judgment sent to all parties
2018-11-08 Judgment on the appeal rendered, CJ Abe Mo Ka Ga Côt Br Row Mar
Allowed, with costs
2018-11-08 Hearing of the appeal, 2018-11-08, CJ Abe Mo Ka Ga Côt Br Row Mar
Judgment rendered
2018-11-08 Appellant's condensed book, (Book Form), Submitted in Courtroom (14 copies) Callidus Capital Corporation
2018-11-08 Intervener's condensed book, (Book Form), Submitted in Courtroom (14 copies) Canadian Association of Insolvency and Restructuring Professionals
2018-11-08 Respondent's condensed book, (Book Form), Submitted in Courtroom (14 copies) Her Majesty the Queen
2018-10-24 Notice of appearance, Mr. Michael Taylor and Mr. Louis L’Heureux will be appearing. Mr. Taylor will present oral argument. Her Majesty the Queen
2018-10-23 Notice of appearance, Philippe H. Bélanger, Jocelyn Perreault and Pascale Klees-Themens will be appearing and Mr. Bélanger will present oral arguments. Canadian Bankers’ Association
2018-10-23 Notice of appearance, Mr. Harvey Chaiton and Mr. Sam Rappos will be appearing and Mr. Chaiton will present oral arguments. Callidus Capital Corporation
2018-10-23 Notice of appearance, Grant B. Moffat and D.J. Miller will be appearing and Mr. Moffat will present oral arguments. Insolvency Institute of Canada
2018-10-11 Notice of appearance, Eric Vallières and Michael J. Hanlon will be appearing and Mr. Vallières will present oral arguments. Canadian Association of Insolvency and Restructuring Professionals
2018-09-21 Intervener's factum, (Book Form), Revised factum filed on 2018-11-01 (correction to hyperlinks only)., Completed on: 2018-09-21 Canadian Bankers’ Association
2018-09-21 Intervener's factum, (Book Form), Completed on: 2018-09-25 Insolvency Institute of Canada
2018-09-20 Intervener's factum, (Book Form), Completed on: 2018-09-20 Canadian Association of Insolvency and Restructuring Professionals
2018-08-28 Notice of hearing sent to parties
2018-08-20 Appeal hearing scheduled, 2018-11-08
Judgment rendered
2018-08-15 Appeal perfected for hearing
2018-08-10 Order on motion for leave to intervene, (BY MADAM JUSTICE MARTIN)
2018-08-10 Decision on the motion for leave to intervene, Mar, UPON APPLICATION by the Insolvency Institute of Canada, the Canadian Association of Insolvency and Restructuring Professionals and the Canadian Bankers’ Association, for leave to intervene in the above appeal;
AND THE MATERIAL FILED having been read;
IT IS HEREBY ORDERED THAT:

The motions for leave to intervene are granted and the said three (3) interveners shall be entitled to each serve and file a factum not to exceed ten (10) pages in length on or before September 21, 2018.
The said three (3) interveners are each granted permission to present oral argument not exceeding five (5) minutes at the hearing of the appeal.
The interveners are not entitled to (a) take a position on the outcome of the appeal, or (b) adduce further evidence or otherwise supplement the record of the parties. In light of their leave materials, all three interveners are cautioned against taking a position on the outcome of the appeal and that an intervention shall make submissions different from those of the other parties.
Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada, the interveners shall pay to the appellant and respondent any additional disbursements resulting from their interventions.
Granted
2018-08-10 Submission of motion for leave to intervene, Mar
2018-08-08 Respondent's book of authorities, (Book Form), Completed on: 2018-08-08 Her Majesty the Queen
2018-08-08 Certificate (on limitations to public access), (Letter Form) Her Majesty the Queen
2018-08-08 Respondent's factum, (Book Form), Completed on: 2018-08-08 Her Majesty the Queen
2018-07-27 Reply to the motion for leave to intervene, (Letter Form), (original copy filed on July 31, 2018), Completed on: 2018-07-27 Canadian Bankers’ Association
2018-07-27 Reply to the motion for leave to intervene, (Book Form), Completed on: 2018-07-27 Insolvency Institute of Canada
2018-07-20 Response to the motion for leave to intervene, (Letter Form), Completed on: 2018-07-20 Her Majesty the Queen
2018-07-20 Response to the motion for leave to intervene, (Letter Form), Completed on: 2018-07-20 Her Majesty the Queen
2018-07-20 Response to the motion for leave to intervene, (Letter Form), Completed on: 2018-07-24 Her Majesty the Queen
2018-07-18 Response to the motion for leave to intervene, (Letter Form), Completed on: 2018-07-18 Callidus Capital Corporation
2018-07-12 Notice of name, (Letter Form) Canadian Bankers’ Association
2018-07-11 Correspondence received from, Address changed. Her Majesty the Queen
2018-07-11 Motion for leave to intervene, (Book Form), Form 14 missing (received 2018-07-12)., Completed on: 2018-07-12 Canadian Bankers’ Association
2018-07-11 Certificate (on limitations to public access), (Letter Form) Canadian Association of Insolvency and Restructuring Professionals
2018-07-11 Notice of name, (Letter Form) Canadian Association of Insolvency and Restructuring Professionals
2018-07-11 Motion for leave to intervene, (Book Form), Completed on: 2018-07-11 Canadian Association of Insolvency and Restructuring Professionals
2018-07-10 Certificate (on limitations to public access), (Letter Form) Insolvency Institute of Canada
2018-07-10 Notice of name, (Letter Form) Insolvency Institute of Canada
2018-07-10 Motion for leave to intervene, (Book Form), Completed on: 2018-07-10 Insolvency Institute of Canada
2018-06-15 Correspondence received from, Mr. Michael Taylor is counsel for the Respondent. Her Majesty the Queen
2018-06-14 Certificate of counsel (attesting to record), (Letter Form) Callidus Capital Corporation
2018-06-13 Appellant's book of authorities, (Book Form), Completed on: 2018-06-13 Callidus Capital Corporation
2018-06-13 Appellant's record, (Book Form), Completed on: 2018-06-13 Callidus Capital Corporation
2018-06-13 Appellant's factum, (Book Form), Completed on: 2018-06-13 Callidus Capital Corporation
2018-04-20 Notice of appeal, Completed on: 2018-04-20 Callidus Capital Corporation
2018-03-28 Letter advising the parties of tentative hearing date and filing deadlines (Leave granted)
2018-03-23 Copy of formal judgment sent to Registrar of the Court of Appeal and all parties
2018-03-23 Judgment on leave sent to the parties
2018-03-22 Judgment of the Court on the application for leave to appeal,
The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-400-15, 2017 FCA 162, dated July 27, 2017, is granted with costs in the cause.
Granted, with costs in the cause
2018-02-19 All materials on application for leave submitted to the Judges, for consideration by the Court
2017-11-02 Applicant's reply to respondent's argument, (Letter Form), Completed on: 2017-11-03 Callidus Capital Corporation
2017-10-25 Certificate (on limitations to public access), (Book Form), (Included in the respondent's response on the application for leave to appeal) Her Majesty the Queen
2017-10-25 Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2017-10-25 Her Majesty the Queen
2017-09-28 Letter acknowledging receipt of a complete application for leave to appeal
2017-09-27 Certificate (on limitations to public access), (Letter Form), 23-A Callidus Capital Corporation
2017-09-27 Notice of name, (Letter Form) Callidus Capital Corporation
2017-09-27 Application for leave to appeal, (Book Form), Completed on: 2017-09-28 Callidus Capital Corporation