2017 QCCA 656, 2017 QCCA 656

2685973 Canada inc. c. Agence du revenu du Québec 2017 QCCA 656 COURT OF APPEAL CANADA PROVINCE OF QUEBEC REGISTRY OF MONTREAL No: 500-09-026725-176 (500-02-213407-161) MINUTES OF THE HEARING DATE: April 26, 2017 THE HONOURABLE geneviève marcotte, J.A. APPLICANT COUNSEL 2685973 canada inc.

Mtre Samuel cohen RESPONDENT L’agence du revenu du québec Mtre SONIA LALONDE (Revenu Québec) IMPLEADED PARTY philippe et associés huissiers Absent and not represented DESCRIPTION: Application for leave to appeal from a judgment ruling on execution matters rendered on March 29, 2017 by the Honourable Madam Justice Nathalie Chalifour of the Quebec Court, District of Montreal. (Article 30 paragraph 2 (8) C.C.P. ) Clerk: Elisabeth Lanctôt Courtroom: RC-18

HEARING 9:30 Commencement of the hearing. The judge addresses Mtre Cohen. 9:32 Argumentation by Mtre Cohen. 9:52 Argumentation by Mtre Lalonde. Filing of a book of authorities and exhibits by Mtre Lalonde. 10:04 Rebuttal by Mtre Cohen. BY THE JUDGE : Judgment – see page 3. 10:05 Conclusion of the hearing.

Elisabeth Lanctôt Clerk BY THE JUDGE JUDGMENT [ 1 ] The applicant seeks leave to appeal of a judgment rendered on March 29, 2017 by the Quebec Court, district of Montreal (the honorable Nathalie Chalifour), which dismissed the motion in opposition to the sale by bailiff of moveable property (modified arms and other accessories used in the film industry). [ 2 ] The judgment is one ruling on execution matters and its appeal is subject to prior authorization by a judge of this Court under

article 30, paragraph 2 (8) C.C.P. , which will only be granted if the judge considers that the matter at issue is one that should be submitted to the Court, for example because it involves a question of principle, a new issue or an issue of law that has given rise to conflicting judicial decisions. [ 3 ] In the case at hand, the applicant invokes a palpable and overriding error in findings of mixed fact and law. The issues relate to the judge’s appreciation of the facts. The applicant fails to demonstrate that the issues in appeal should be submitted to the Court, so as to justify being granted leave to appeal.

FOR THESE REASONS, THE UNDERSIGNED : [ 4 ] DISMISSES the application for leave to appeal of the judgment. [ 5 ] WITH JUDICIAL COSTS . GENEVIÈVE MARCOTTE, J.A.