Case information
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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.
| 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
| 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.
| 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
Mathieu Laporte
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
Mathieu Laporte
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
Mathieu Laporte
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
Mathieu Laporte
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
Mathieu Laporte
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
Mathieu Laporte
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
Daniel Cantin
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
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
Camille Bédard-Châteauneuf
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
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
Appeal dismissed
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
Related links
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
Related links
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
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