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41540

B.T. Céramiques inc., et al. v. Agence du revenu du Québec, et al.

(Quebec) (Civil) (By Leave)

Docket

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

List of proceedings
Date Proceeding Filed By
(if applicable)
2026-01-19 Close file on Leave
2026-01-15 Correspondence (sent by the Court) to, All parties; RE: Certificate of Taxation
2026-01-15 Certificate of taxation issued to, Jean-Claude Gaudette, in the amount of $802.70
2026-01-15 Decision on the bill of costs, in the amount of: $802.70
, in the amount of $802.70, Reg
2026-01-15 Submission of the bill of costs, Reg
2025-12-12 Bill of costs, UNDER REVIEW, Completed on: 2025-12-17 Agence du revenu du Québec
2025-12-11 Correspondence (sent by the Court) to, All parties; RE: Certificate of Taxation
2025-12-11 Certificate of taxation issued to, Marjolaine Breton
2025-12-11 Decision on the bill of costs, in the amount of: $1,407.57
, in the amount of $1,407.57, Reg
2025-12-11 Submission of the bill of costs, Reg
2025-11-14 Bill of costs, Completed on: 2025-11-19 Agence du revenu du Canada
2025-06-19 Copy of formal judgment sent to Registrar of the Court of Appeal and all parties
2025-06-19 Judgment on leave sent to the parties
2025-06-19 Judgment of the Court on the application for leave to appeal, The motion for an extension of time to serve and file the reply is granted. The application for leave to appeal from the judgment of the Court of Appeal of Quebec (Montréal), Number 500-10-007954-231, 2024 QCCA 1188, dated September 12, 2024, is dismissed with costs.
Dismissed, with costs
2025-06-19 Decision on motion to extend time, See judgment on application
Granted
2025-03-03 All materials on application for leave submitted to the Judges, for consideration by the Court
2025-03-03 Submission of motion to extend time, for consideration by the Court
2025-01-20 Motion to extend time, (Book Form), (Included in the applicant's reply to respondent's argument), to file the reply., Completed on: 2025-01-20, (Printed version filed on 2025-01-21) B.T. Céramiques inc.
2025-01-20 Applicant's reply to respondent's argument, (Book Form), Completed on: 2025-01-20, (Printed version filed on 2025-01-21) B.T. Céramiques inc.
2024-12-16 Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2024-12-17) Agence du revenu du Canada
2024-12-16 Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2025-01-06, (Printed version filed on 2024-12-17) Agence du revenu du Canada
2024-12-11 Certificate (on limitations to public access), 23B, (Printed version filed on 2024-12-12) Agence du revenu du Québec
2024-12-11 Certificate (on limitations to public access), 23A, (Printed version filed on 2024-12-12) Agence du revenu du Québec
2024-12-11 Notice of name, (Printed version filed on 2024-12-12) Agence du revenu du Québec
2024-12-11 Respondent's response on the application for leave to appeal, (Letter Form), Completed on: 2024-12-12, (Printed version filed on 2024-12-12) Agence du revenu du Québec
2024-11-22 Correspondence received from, About Style of cause Agence du revenu du Canada
2024-11-14 Letter acknowledging receipt of a complete application for leave to appeal, File open
2024-11-12 Notice of name, (Printed version filed on 2024-11-13) B.T. Céramiques inc.
2024-11-12 Certificate (on limitations to public access), Form 23A, (Printed version filed on 2024-11-13) B.T. Céramiques inc.
2024-11-12 Application for leave to appeal, (Book Form), Completed on: 2024-11-12, (Printed version filed on 2024-11-13) B.T. Céramiques inc.

Parties

Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.

Main parties

Main parties - Appellants
Name Role Status
B.T. Céramiques inc. Applicant Active
Entretien Torrelli inc. Applicant Active
Bruno, Francesco Applicant Active
Palmerino, Rodolfo Applicant Active
Magalhaes, Alfredo Applicant Active
Palmerino, Gisella Applicant Active

v.

Main parties - Respondents
Name Role Status
Agence du revenu du Québec Respondent Active
His Majesty the King Respondent Active
Agence du revenu du Canada Respondent Active

Counsel

Party: B.T. Céramiques inc.

Counsel
Names
Christopher Mostovac
Mathieu Laporte
Contact information
Starnino Mostovac
1010, rue de la Gauchetière Ouest
Bureau 2250
Montréal, Quebec
H3B 2N2
Telephone: (514) 397-0013 Ext: 224
FAX: (514) 394-0014
Email: cmostovac@starninomostovac.com

Party: Entretien Torrelli inc.

Counsel
Names
Christopher Mostovac
Mathieu Laporte
Contact information
Starnino Mostovac
1010, rue de la Gauchetière Ouest
Bureau 2250
Montréal, Quebec
H3B 2N2
Telephone: (514) 397-0013 Ext: 224
FAX: (514) 394-0014
Email: cmostovac@starninomostovac.com

Party: Bruno, Francesco

Counsel
Names
Christopher Mostovac
Mathieu Laporte
Contact information
Starnino Mostovac
1010, rue de la Gauchetière Ouest
Bureau 2250
Montréal, Quebec
H3B 2N2
Telephone: (514) 397-0013 Ext: 224
FAX: (514) 394-0014
Email: cmostovac@starninomostovac.com

Party: Palmerino, Rodolfo

Counsel
Names
Christopher Mostovac
Mathieu Laporte
Contact information
Starnino Mostovac
1010, rue de la Gauchetière Ouest
Bureau 2250
Montréal, Quebec
H3B 2N2
Telephone: (514) 397-0013 Ext: 224
FAX: (514) 394-0014
Email: cmostovac@starninomostovac.com

Party: Magalhaes, Alfredo

Counsel
Names
Christopher Mostovac
Mathieu Laporte
Contact information
Starnino Mostovac
1010, rue de la Gauchetière Ouest
Bureau 2250
Montréal, Quebec
H3B 2N2
Telephone: (514) 397-0013 Ext: 224
FAX: (514) 394-0014
Email: cmostovac@starninomostovac.com

Party: Palmerino, Gisella

Counsel
Names
Christopher Mostovac
Mathieu Laporte
Contact information
Starnino Mostovac
1010, rue de la Gauchetière Ouest
Bureau 2250
Montréal, Quebec
H3B 2N2
Telephone: (514) 397-0013 Ext: 224
FAX: (514) 394-0014
Email: cmostovac@starninomostovac.com

Party: Agence du revenu du Québec

Counsel
Names
Jean-Claude Gaudette
Daniel Cantin
Contact information
Revenu Québec
3, Complexe Desjardins
Secteur D221LC
Montréal, Quebec
H5B 1A7
Telephone: (514) 287-8154
FAX: (514) 285-5348
Email: jean-claude.gaudette@revenuquebec.ca

Party: His Majesty the King

Counsel
Name
Philippe Widawski
Contact information
Direction principale des poursuites pénales de Revenu Québec
393, rue Saint-Jacques
Bureau 920
Montréal, Quebec
H2Y 1N9
Telephone: (514) 287-3116
FAX: (514) 285-4121
Email: philippe.widawski@revenuquebec.ca

Party: Agence du revenu du Canada

Counsel
Names
Marjolaine Breton
Camille Bédard-Châteauneuf
Contact information
Procureur général du Canada
Complexe Guy-Favreau
200, boul René-Lévesque Ouest, Tour Est, 5e étage
Montréal, Quebec
H2Z 1X4
Telephone: (514) 496-9230
FAX: (514) 283-3856
Email: marjolaine.breton@justice.gc.ca
Agent
Name
Bernard Letarte
Contact information
Department of Justice Canada
National Litigation Sector
275 Sparks Street, St-Andrew Tower
Ottawa, Ontario
K1A 0H8
Telephone: (613) 294-6588
Email: SCCAgentCorrespondentCSC@justice.gc.ca

Summary

Keywords

Constitutional law — Charter of Rights — Restitution — Whether Quebec Court of Appeal erred in law in determining that it was appropriate and just within meaning of s. 24(1) of Charter to deny restitution of lawful property seized illegally from its legitimate owner on basis of its anticipated usefulness to state in any other parallel administrative, civil, tax or criminal proceeding that was under way or imminent, when trial court had determined that violations of applicants’ constitutional rights were intentional and were committed by experienced public servants who were aware of limits of legislation and whose conduct was characterized as highly reprehensible by Court of Québec and by Court of Appeal — Canadian Charter of Rights and Freedoms, s. 24(1).

Summary

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

In 2015, in the course of a trial on penal charges, a judge excluded evidence on the ground that tax audit powers had been used to advance a criminal investigation, which was a violation of the rights enshrined in ss. 7 and 8 of the Charter. The applicants were acquitted in those cases because of a lack of residual evidence. The applicants applied again to the Court of Québec, asking it to exercise its jurisdiction so that the applicants could recover the things seized as a remedy under s. 24(1) of the Charter. They argued that retention of the property perpetuated the violation.

The Court of Québec held that returning the property is generally the appropriate remedy except where there is a compelling public policy reason. Because the illegally seized property was of use to the prosecution in other judicial or administrative proceedings, the judge was of the view that it was in the interests of justice to leave it to each judge hearing each proceeding to rule on its admissibility. The Superior Court and the Court of Appeal of Quebec affirmed the trial judge’s decision.

Lower court rulings

January 10, 2023
Superior Court of Quebec

2023 QCCS 66 (French only)

Appeal dismissed

September 12, 2024
Court of Appeal of Quebec (Montréal)

2024 QCCA 1188 (French only)

Appeal dismissed

Filed documents

The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.

Downloadable PDFs

Not available

The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.

Downloadable PDFs

Not available

The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.

If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.

Downloadable PDFs

Not available

Webcasts

Not available.

Date modified: 2026-04-03