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Caisse populaire Desjardins de l'Est de Drummond v Canada
''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.
==Background==
In September 2000, Les Entreprises Camvrac Inc. was granted a line of credit of $277,000 by the Caisse populaire du Bon Conseil in Notre-Dame-du-Bon-Conseil, Quebec, and in return it made a term deposit of $200,000 which was neither negotiable nor transferable during the line's term. In the event of default, it was agreed that there would be compensation between the credit agreement and the term deposit.
In November 2000, Camvrac defaulted on the credit agreement and later made an assignment in bankruptcy. As it had failed to remit source deductions with respect to income taxes and employment insurance premiums, which are subject to a deemed trust under the ''Income Tax Act'' (Canada) and the ''Employment Insurance Act'', the Crown gave the Caisse notice to pay the amount owing to the Crown from the proceeds of the deposit. The Caisse challenged the recovery process, contending that its obligation applied only to the “proceeds from” the property subject to the trust, and that in reality it had not received any “proceeds from” the term deposit certificate.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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