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- Caisse populaire Desjardins de l'Est de Drummond v Canada is a Canadian income tax law case of the Supreme Court of Canada that has wide-ranging application to other areas of federal and provincial jurisdiction when dealing with cash collateral arrangements and security interests. (en)
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- 17782 (xsd:nonNegativeInteger)
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- Caisse populaire Desjardins de l'Est de Drummond v Canada (en)
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- Caisse populaire Desjardins de l'Est de Drummond and in right of the Caisse populaire du Bon Conseil v. Her Majesty The Queen in Right of Canada (en)
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- APPEAL from , affirming Canada v. Caisse Populaire du bon conseil 2005 FC 1563 , affirming Canada v. Caisse Populaire du Bon Conseil 2005 FC 731 (en)
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- McLachlin CJ and Binnie, Fish and Charron JJ (en)
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- Binnie, LeBel, Deschamps, Fish, Charron and Rothstein JJ (en)
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- (en)
- #The definition of "security interest" in s. 224 of the Income Tax Act does not require that the agreement between the creditor and debtor take any particular form, nor is any particular form expressly excluded.
#Whether a contract providing for a right to compensation or a right to set‑off also gives rise to a security interest within the meaning of s. 224 requires that the terms of the contract be carefully considered to determine whether the parties intended to confer on one party an interest in the property of the other party that secures payment or performance of an obligation. (en)
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- Caisse populaire Desjardins de l'Est de Drummond v Canada is a Canadian income tax law case of the Supreme Court of Canada that has wide-ranging application to other areas of federal and provincial jurisdiction when dealing with cash collateral arrangements and security interests. (en)
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- Caisse populaire Desjardins de l'Est de Drummond v Canada (en)
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