Alberta (Treasury Branches) v. M.N.R.; Toronto-Dominion Bank v. M.N.R.

[1996] 1 SCR 963 Court SCC Decision date 1996-04-25 Docket 24056 English

PartiesHer Majesty The Queen Appellant·Province of Alberta Treasury Branches Respondent·The Toronto‑Dominion Bank Respondent

Judges La Forest, Gérard V.; Cory, Peter deCarteret; McLachlin, Beverley; Iacobucci, Frank; Major, John C.

Delivered by Major J. (dissenting)

On appeal from Alberta

Subjects Bankruptcy and insolvency Taxation

Contents

Major J. (dissenting)

Major J. (dissenting) --