About: Canada Trustco Mortgage Co v Canada

Property	Value
dbo:abstract	Canada Trustco Mortgage Co v Canada, is a significant case of the Supreme Court of Canada on the intersection of the Income Tax Act and the Bills of Exchange Act and the ability to seize funds that have been deposited by a debtor into an account held at a financial institution in Canada. (en)
dbo:wikiPageExternalLink	http://www.canlii.org/en/ca/fca/doc/2009/2009fca267/2009fca267.html http://www.canlii.org/en/ca/tcc/doc/2008/2008tcc482/2008tcc482.html
dbo:wikiPageID	34548173 (xsd:integer)
dbo:wikiPageLength	8452 (xsd:nonNegativeInteger)
dbo:wikiPageRevisionID	935668332 (xsd:integer)
dbo:wikiPageWikiLink	dbr:B.M.P._Global_Distribution_Inc._v._Bank_of_Nova_Scotia dbc:2011_in_Canadian_case_law dbr:Federal_Court_of_Appeal dbr:Tax_Court_of_Canada dbc:Taxation_in_Canada dbc:Supreme_Court_of_Canada_cases dbr:Cheque dbc:Banking_in_Canada dbr:Supreme_Court_of_Canada dbr:Banking dbr:Bills_of_exchange
dbp:caseName	Canada Trustco Mortgage Co v Canada (en)
dbp:citations	2011 (xsd:integer)
dbp:decidedDate	2011-07-15 (xsd:date)
dbp:dissent	McLachlin C.J. (en)
dbp:docket	33422 (xsd:integer)
dbp:fullCaseName	Canada Trustco Mortgage Company v. Her Majesty The Queen (en)
dbp:heardDate	2010-12-10 (xsd:date)
dbp:history	Judgment for the Crown in the Federal Court of Appeal, affirming a decision of the Tax Court of Canada. (en)
dbp:joindissent	Fish and Abella JJ. (en)
dbp:joinmajority	Binnie, Rothstein, and Cromwell JJ. (en)
dbp:majority	Deschamps J. (en)
dbp:notparticipating	LeBel and Charron JJ. (en)
dbp:ratio	#The entirety of a cheque, including any instructions on the front and back, must be considered when determining whom the bank has a liability with in paying the money. #After a cheque has been delivered to a bank for deposit, the person providing the cheque no longer has an entitlement to it, and is not part of the contractual relationship between the bank and the bank account holder. (en)
dbp:ruling	Appeal allowed. (en)
dbp:scc	2008 (xsd:integer)
dbp:wikiPageUsesTemplate	dbt:Reflist dbt:SCCInfoBox dbt:Lexum-scc
dcterms:subject	dbc:2011_in_Canadian_case_law dbc:Taxation_in_Canada dbc:Supreme_Court_of_Canada_cases dbc:Banking_in_Canada
rdfs:comment	Canada Trustco Mortgage Co v Canada, is a significant case of the Supreme Court of Canada on the intersection of the Income Tax Act and the Bills of Exchange Act and the ability to seize funds that have been deposited by a debtor into an account held at a financial institution in Canada. (en)
rdfs:label	Canada Trustco Mortgage Co v Canada (en)
owl:sameAs	freebase:Canada Trustco Mortgage Co v Canada wikidata:Canada Trustco Mortgage Co v Canada https://global.dbpedia.org/id/4fH5o
prov:wasDerivedFrom	wikipedia-en:Canada_Trustco_Mortgage_Co_v_Canada?oldid=935668332&ns=0
foaf:isPrimaryTopicOf	wikipedia-en:Canada_Trustco_Mortgage_Co_v_Canada
is dbo:wikiPageRedirects of	dbr:Canada_Trustco_Mortgage_Co._v._Canada
is dbo:wikiPageWikiLink of	dbr:Canada_Trustco_Mortgage_Co._v._Canada dbr:2011_reasons_of_the_Supreme_Court_of_Canada dbr:2005_reasons_of_the_Supreme_Court_of_Canada dbr:List_of_Supreme_Court_of_Canada_cases_(McLachlin_Court) dbr:Reasons_of_the_Supreme_Court_of_Canada_by_Justice_Deschamps
is foaf:primaryTopic of	wikipedia-en:Canada_Trustco_Mortgage_Co_v_Canada