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Case information

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41852

Investissements D. Vachon Inc., et al. v. Ernst & Young inc., 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)
2025-08-22 Notice of name, (Printed version filed on 2025-08-25) PricewaterhouseCoopers LLP
2025-08-22 Notice of name, (Printed version due on 2025-08-29) Ernst & Young inc.
2025-08-13 Certificate (on limitations to public access), (Letter Form), 23B, (Printed version due on 2025-08-20) Agence du revenu du Canada
2025-08-13 Certificate (on limitations to public access), (Letter Form), 23A, (Printed version due on 2025-08-20) Agence du revenu du Canada
2025-08-11 Notice of name, (Letter Form), (Printed version due on 2025-08-18) Laboratoires C.O.P. inc., 9327-6269 Québec inc., Pharmalab inc. et Ideal Protein of America inc.
2025-08-11 Certificate (on limitations to public access), (Letter Form), 23B, (Printed version due on 2025-08-18) Laboratoires C.O.P. inc., 9327-6269 Québec inc., Pharmalab inc. et Ideal Protein of America inc.
2025-08-11 Certificate (on limitations to public access), (Letter Form), 23A, (Printed version due on 2025-08-18) Laboratoires C.O.P. inc., 9327-6269 Québec inc., Pharmalab inc. et Ideal Protein of America inc.
2025-08-11 Respondent's response on the application for leave to appeal, (Letter Form), Completed on: 2025-08-12, (Printed version due on 2025-08-18) Laboratoires C.O.P. inc., 9327-6269 Québec inc., Pharmalab inc. et Ideal Protein of America inc.
2025-08-11 Certificate (on limitations to public access), (Letter Form), 23B, (Printed version filed on 2025-08-12) Investissements D. Vachon Inc.
2025-08-11 Certificate (on limitations to public access), (Letter Form), 23A Amended, (Printed version filed on 2025-08-12) Investissements D. Vachon Inc.
2025-08-07 Certificate (on limitations to public access), 23B, (Printed version filed on 2025-08-11) Ernst & Young inc.
2025-08-07 Certificate (on limitations to public access), 23A, (Printed version filed on 2025-08-11) Ernst & Young inc.
2025-08-07 Respondent's response on the application for leave to appeal, (Letter Form), Missing:
-Form 14 (rec'd 2025-08-22)
-Proof of service (rec'd 2025-08-08)
, Completed on: 2025-08-11, (Printed version filed on 2025-08-11)
Ernst & Young inc.
2025-08-07 Certificate (on limitations to public access), 23B, (Printed version filed on 2025-08-08) Bank of Montréal and Fédération des caisses Desjardins
2025-08-07 Certificate (on limitations to public access), 23A
Need amended version, (Printed version filed on 2025-08-08)
Bank of Montréal and Fédération des caisses Desjardins
2025-08-07 Notice of name, (Printed version filed on 2025-08-08) Bank of Montréal and Fédération des caisses Desjardins
2025-08-07 Respondent's response on the application for leave to appeal, (Letter Form), Missing:
-Proof of service on the Interveners (rec'd 2025-08-07)
-Amended 23A or the Order (Order rec'd 2025-08-07), Completed on: 2025-08-08, (Printed version filed on 2025-08-08)
Bank of Montréal and Fédération des caisses Desjardins
2025-07-24 Certificate (on limitations to public access), Form 23A , (Printed version due on 2025-07-31) Agence du revenu du Canada
2025-07-24 Correspondence received from, (Letter Form), No response will be filed, (Printed version due on 2025-07-31) Agence du revenu du Canada
2025-06-12 Notice of name, (Letter Form), (Printed version filed on 2025-06-13) Investissements D. Vachon Inc.
2025-06-11 Letter acknowledging receipt of an incomplete application for leave to appeal and without formal Court of Appeal order, FILE OPENED
2025-06-10 Certificate (on limitations to public access), (Letter Form), 23A, (Printed version filed on 2025-06-11) Investissements D. Vachon Inc.
2025-06-10 Application for leave to appeal, (Book Form), (3 volumes), Missing
Notice of Name (rec'd 2025-06-12), Completed on: 2025-06-12, (Printed version filed on 2025-06-11)
Investissements D. Vachon 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
Investissements D. Vachon Inc. Applicant Active
Investissements A. Roy inc., DCP Bonds SARL, Investissements MJV inc. et 9314-9573 Québec inc. Applicant Active

v.

Main parties - Respondents
Name Role Status
Ernst & Young inc. Respondent Active
Bank of Montréal and Fédération des caisses Desjardins Respondent Active
Laboratoires C.O.P. inc., 9327-6269 Québec inc., Pharmalab inc. et Ideal Protein of America inc. Respondent Active

Other parties

Other parties
Name Role Status
Agence du revenu du Canada Intervener Active
PricewaterhouseCoopers LLP Intervener Active

Counsel

Party: Investissements D. Vachon Inc.

Counsel
Names
Laurent Debrun
Adam Spiro
Philippe Brunelle
Contact information
Spiegel Ryan
1255, rue Peel
Bureau 1000
Montréal, Quebec
H3B 2T9
Telephone: (514) 875-2100
FAX: (514) 875-8237
Email: ldebrun@spiegelsohmer.com

Party: Investissements A. Roy inc., DCP Bonds SARL, Investissements MJV inc. et 9314-9573 Québec inc.

Counsel
Names
Laurent Debrun
Adam Spiro
Philippe Brunelle
Contact information
Spiegel Ryan
1255, rue Peel
Bureau 1000
Montréal, Quebec
H3B 2T9
Telephone: (514) 875-2100
FAX: (514) 875-8237
Email: ldebrun@spiegelsohmer.com

Party: Ernst & Young inc.

Counsel
Names
Luc Béliveau
Nicolas Mancini
Contact information
Fasken Martineau DuMoulin LLP
800, Place Victoria
Bureau 3500
Montréal, Quebec
H4Z 1E9
Telephone: (514) 397-7400
FAX: (514) 397-7600
Email: lbeliveau@fasken.com

Party: Bank of Montréal and Fédération des caisses Desjardins

Counsel
Names
Guy P. Martel
Danny Duy Vu
Contact information
Stikeman Elliott LLP
1155, boul. René-Lévesque Ouest
41e étage
Montréal, Quebec
H3B 3V2
Telephone: (514) 397-3000
FAX: (514) 397-3222
Email: gmartel@stikeman.com

Party: Laboratoires C.O.P. inc., 9327-6269 Québec inc., Pharmalab inc. et Ideal Protein of America inc.

Counsel
Names
Alain N. Tardif
François Alexandre Toupin
Cassiopée M. Mailloux-Boucher
Simon Bouthillier
Contact information
McCarthy Tétrault, s.e.n.c.r.l., s.r.l.
Bureau 2500
1000, rue De La Gauchetière Ouest
Montréal, Quebec
H3B 0A2
Telephone: (514) 397-4100
FAX: (514) 875-6246
Email: atardif@mccarthy.ca

Party: Agence du revenu du Canada

Counsel
Name
Kloé Sévigny
Contact information
Ministère de la Justice - Canada
9 e étage, Tour Est 200, boul. René-Lévesque Ouest
Montréal, Quebec
H2Z 1X4
Telephone: (438) 342-0837
FAX: (514) 283-3103
Email: kloe.sevigny@justice.gc.ca

Party: PricewaterhouseCoopers LLP

Counsel
Names
Kevin Mailloux
Daphné Pomerleau-Normandin
Contact information
Borden Ladner Gervais LLP
1000 De la Gauchetière Street West
Suite 900
Montréal, Quebec
H3B 5H4
Telephone: (514) 954-2591
FAX: (514) 954-2555
Email: KMailloux@blg.com

Summary

Keywords

None.

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.

None.

Lower court rulings

September 19, 2024
Superior Court of Quebec

2024 QCCS 3399 (French only)

See File

April 11, 2025
Court of Appeal of Quebec (Québec)

2025 QCCA 476 (French only)

See File

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: 2025-08-26