2022 QCCA 187, 2022 QCCA 187

Agence du revenu du Québec c. Richter Advisory Group Inc. 2022 QCCA 187 COURT OF APPEAL CANADA PROVINCE OF QUEBEC REGISTRY OF MONTREAL No: 500-09-029765-211 ( 500-11-060355-217 ) MINUTES OF HEARING DATE: February 7, 2022 THE HONOURABLE CHRISTINE BAUDOUIN, J.A. APPELLANT COUNSEL Agence du revenu du Québec Mtre Daniel Cantin ( Larivière Meunier (Revenu Québec) ) By videoconference RESPONDENTS COUNSEL richter advisory group inc. richter advisory group inc. in continuance of proceeding for Chronometriq inc. and Health myself innovations inc.

Mtre Hugo Anthony Babos-Marchand ( Mccarthy Tétrault ) By videoconference INTERVENER COUNSEL Canadian imperial bank of commerce Mtre Joshua Bouzaglou ( Woods ) Absent DESCRIPTION: Motion for consolidation of appeals (Section 378 paragraph 3 C.c.p. ). Clerk at the hearing : René Gutknecht Courtroom: RC-18 HEARING

10:30 Commencement of the hearing. Identification of counsel. 10:34 Discussion between the judge and all counsel. 10:37 Submissions by Mtre Cantin about the motion for consolidation of appeals. 10:43 Discussion between the judge and all counsel. 10:44 BY THE JUDGE: Judgment – see page 3. Conclusion of the hearing. René Gutknecht, Clerk at the hearing JUDGMENT [ 1 ] Pursuant to

article 378 al. 3 of the Code of Civil Procedure , l’Agence du Revenu du Québec (ARQ) presents an Application for the Consolidation of Appeals.

The context is as follows: [ 2 ] ARQ and the Attorney General of Canada both appeal from an Order dated October 27, 2021, rendered by the honourable Justice Martin Castonguay S.C.J. in the respective file 500-09-029765-211 and 500-09-029763-216, which “authorized and approved interim financing by, and interim charge, in favour of the Commercial Imperial Bank of Commerce, ranking priority, to inter alia, any and all encumbrances, security, interests of trusts affecting the property of the debtors”. [ 3 ] Both appeals rest essentially on the same grounds, raise the same object – priority over unremitted source deduction – and the same question as to whether the judge, based on

article 183 of the Bankruptcy and Insolvency Act , could grant charges in favour of CIBC and other ranking in priority to the Crown’s deemed trust claim for unremitted source deduction under article 60 (1.1) for an approved interim financing. [ 4 ] All parties involved in both files, including the Trustee and the Intervener, consent to the consolidation of the appeals. [ 5 ] It is in the interest of justice that both appeals be consolidated.

FOR THESE REASONS, THE UNDERSIGNED : [ 6 ] GRANTS the Application for the Consolidation of Appeals; [ 7 ] CONSOLIDATES appeals number 500-09-029765-211 and 500-09-029763-216 so they are subject to the same deadlines and heard by the same panel of the Court of Appeal; [ 8 ] TAKES NOTE of Appellants’ decision to produce a common brief; [ 9 ] ORDERS the Appellants’ brief to be filed with the office of the Court of Appeal and notified to the other parties to the proceedings within the same time limit of April 8, 2022, as specified in the appeal management decision of January 27, 2022 in the file 500-09-029763-216; [ 10 ] WITHOUT COSTS .

CHRISTINE BAUDOUIN, J.A.