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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Canada Trustco Mortgage Co v Canada ： ウィキペディア英語版 Canada Trustco Mortgage Co v Canada ''Canada Trustco Mortgage Co v Canada'', is a significant case of the Supreme Court of Canada on the intersection of the ''Income Tax Act''〔(''Income Tax Act'' (R.S.C., 1985, c. 1 (5th Supp.)) )〕 and the ''Bills of Exchange Act''〔(''Bills of Exchange Act'' (R.S.C., 1985, c. B-4) )〕 and the ability to seize funds that have been deposited by a debtor into an account held at a financial institution in Canada. ==The facts== McLeod, a practising member of the Law Society of British Columbia, maintained a trust account with Canada Trustco for the purposes of his law practice. In addition, he and another lawyer held a joint account at the same branch. Each of the accounts was governed by an agreement. McLeod owed tax to the federal government. The Minister became aware that cheques payable to McLeod were being drawn on the trust account and deposited in the joint account. Each of the cheques during the period in question was drawn on the trust account, was payable to McLeod and was delivered to Trustco with an instruction to deposit the funds in the joint account. This instruction was given by writing “Dep to” and the account number on the back of the cheque. As the Minister did not have the ability to seize funds from either the trust account or the joint account (because the tax debt was solely in McLeod's name), he therefore focused on the cheques that had been issued, and issued three requirements to pay to Trustco. According to these requirements, Trustco was to pay to the Receiver General moneys otherwise payable to McLeod. In response to the requirements to pay, Trustco disputed its liability on the ground that it was “not indebted to the () alone”. The Minister assessed Trustco for the amounts of the cheques for failing to comply with the three requirements to pay. Trustco filed notices of objection. After they were rejected, it appealed to the Tax Court of Canada. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Canada Trustco Mortgage Co v Canada」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.